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Question - Gino Corp. made an accounting policy change to report government grants gross rather than net, beginning on January 1, 2020. It is now preparing its December 31, 2020, financial statements and is subject to IFRS.
What is the earliest date that revised amounts are required to be included on the statements of financial position as a result of this policy change?
a) December 31, 2017/January 1, 2018
b) December 31, 2018/January 1, 2019
c) December 31, 2019/January 1, 2020
d) December 31, 2020
The rent received is 1,000,000. The entity follows the cash basis for tax purposes. What is the liability on December 31, 2017
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