多项选择题
With regard to government grants and accounting for it which of the following statements is accurate?
A.
The asset related grant may be reported either on deferral method or offset method
B.
Government grant should preferably be accounted for on accruals basis
C.
Assistance in cash or kind received from government or others is known as government grant
D.
When a grant is not in cash the grant should always be accounted for at a nominal value