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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Accounting for government grants: treat and present grants according to nature, recognising only when conditions and receipt are assured.</h1> Government grants are recognised only when there is reasonable assurance that attached conditions will be complied with and that receipt is probable. Grants resembling promoters' contribution are credited to capital reserve; grants related to depreciable assets may be deducted from asset cost or treated as deferred income and amortised over the asset's useful life; revenue grants are recognised systematically to match related costs and shown either as other income or as a deduction from the related expense. Refundable grants adjust deferred credits, asset book value or capital reserve and are disclosed.

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