高顿网校小编为各位学员整理了ACCA考试P2科目的基础讲义辅导，希望能够帮助大家更好地复习。
 
       2. IAS20 Government grants
　　Grants related to assets may be presented in the statement of financial position either as deferred income or deducted in arriving at the carrying value of the asset.
　　Repayment of government grants should be accounted for as a revision of an accounting estimate.