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It defines key terms such as 'government grant' and 'government assistance', outlining the conditions for their recognition, including reasonable assurance of compliance with attached conditions and the actual receipt of the grant. The document elaborates on the measurement principles for government grants, differentiating between asset-related and revenue-related grants, and the methods for their presentation in financial statements, such as deducting from the cost of related assets or showing separately as deferred income. It presents a practical example of a company receiving a grant for machine acquisition, illustrating the treatment of the grant in the first year under different approaches. Furthermore, it addresses the accounting treatment for the repayment of government grants, classifying them as a change in accounting estimation and detailing the procedures for both income-based and capital-based grants. Repayments of income-based grants involve debiting deferred income liabilities, with any excess charged immediately to profit or loss. Capital-based grants require increasing the cost of assets with the repayment amount, which consequently impacts past depreciation charges. 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