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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 of grants-in-aid requires revenue classification and recognition rules, valuation of in-kind grants, and mandated disclosures.</h1> IGAS-2 requires grants-in-aid-cash or in-kind-be recognised by grantors on disbursement and by grantees on receipt; in-kind grants are recognised at receipt where valuation exists. Grants disbursed are classified as revenue expenditure in the grantor's accounts and grants received as revenue receipts in the grantee's accounts, including pass-through grants and funds used by grantees to create assets, except where capital treatment is specifically authorised. The Standard prescribes valuation rules for in-kind grants and mandates detailed disclosures and sub-classification to distinguish operating from capital-related grants.

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