#2975716
Is éard iad deontais a bhaineann le hioncam deontais rialtais seachas na deontais sin a bhaineann le sócmhainní.
Grants related to income are government grants other than those related to assets.
Scag na torthaí
Bailiúcháin
3 thoradh i ndoiciméad amháin
#2975784
31 Meastar an dá mhodh a bheith inghlactha chun deontais a bhaineann le hioncam a chur i láthair.
31 Both methods are regarded as acceptable for the presentation of grants related to income.
#2975781
29 Déantar deontais a bhaineann le hioncam a chur i láthair mar chuid de bhrabús nó caillteanas, ar leithligh nó faoi cheannteideal ginearálta amhail ‘Ioncam eile’; de rogha air sin, asbhaintear iad agus an speansas gaolmhar á thuairisciú.
29 Grants related to income are presented as part of profit or loss, either separately or under a general heading such as ‘Other income’; alternatively, they are deducted in reporting the related expense.