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An investment share in a public Company is transferred on the shape of GRANT from Government (Previous owners of shares to a Limited Liability Company (Current owner of Shares), how the Investment grant is recorded in the books of grantee in case it was Conditional Grant or non-conditional
in General IFRS Discussion by Level 2 Member (4k points)

1 Answer

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Ideally, it should be recognized by setting up the grant as deferred income (a liability). Deferred income must be recognized in the income statement on a systematic and rational basis over the useful life of the asset.

Dr. Investment
Cr. Deferred income – government grant