Gain contingencies, 92, 492
Gains, 106, 114
Gearing adjustment, 821
General corporate expenses, 708
Geographical segment, 709, 712
Globalization of accounting principles
Anomalies from diversity, 37
Benefits of, 36
Major differences, 37
Relevance to developing nations, 39
Going concern, 496
Goods in transit, 204, 206
Goodwill, 307, 308, 331, 415, 436
Accounting for, 37
Impairment of, 437
Internally generated, 313
Tax effects, 591
Government assistance, 845, 852
Government grants, 844, 846
Agriculture, 809
Disclosures, 852
Government assistance, 845, 852
Intangibles acquired by, 314
Nonmonetary grants. 850
Presentation of
Grants related to assets, 845, 850
Grants related to income, 845, 851
Recognition of, 847
Recognition period, 847
Repayment of, 851
Graded vesting, 658
Gross profit method, 204, 230
Group, 416
Group (composite) depreciation, 272
Guarantee, 474