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IFRS allows AG to record this grant in one of two ways: 1. Credit Deferred Grant Revenue for the subsidy and amortize the deferred grant

IFRS allows AG to record this grant in one of two ways:

1.Credit Deferred Grant Revenue for the subsidy and amortize the deferred grant revenue over the five-year period.

2.Credit the lab equipment for the subsidy and depreciate this amount over the five-year period.

how to calculate each ???

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