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15 Which of the following statements about IAS 20 Accounting for Government Grants and Disclosure of Government Assistance are true?
(i) A government grant related to the purchase of an asset must be deducted from the carrying amount of the asset in the statement of financial position
(ii) A government grant related to the purchase of an asset should be recognised in profit or loss over the life of the asset
(iii) Free marketing advice provided by a government department is excluded from the definition of government grants
(iv) Any required repayment of a government grant received in an earlier reporting period is treated as prior period adjustment
A (i) and (ii)
B (ii) and (iii)
C (ii) and (iv)
D (iii) and (iv)
答案：B
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