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Is IAS 20 a good way of accounting for a grant?

It’s a perfectly acceptable way of accounting for a grant received The only proviso I shall add is the remote possibility that IASB has changed IAS 20 recently and I’ve missed that change. So now, immediately after I’ve posted this, I’m going to the iasplus website to check. ...

Is a grant not allowable under IAS / IFRS?

You may mean “not allowable” under IAS / IFRS. However, no, it’s not forbidden. It’s a perfectly acceptable way of accounting for a grant received The only proviso I shall add is the remote possibility that IASB has changed IAS 20 recently and I’ve missed that change. ...

Is capitalization allowed under IAS / IFRS?

Has government stepped in and said “If you apply the capitalization method to this grant that we’re going to give you, then we’ll prosecute you in the Courts and you could go to prison” That kind of “illegal”? You may mean “not allowable” under IAS / IFRS. However, no, it’s not forbidden. ...