How Does IFRS Require That Government Grants for Property, Plant

Multiple Choice

How does IFRS require that government grants for property, plant and equipment (PPE) be recorded?

A) The government grant should be recorded directly to equity.
B) The government grant should be recorded indirectly to equity via income.
C) The government grant should not be recorded directly to equity via income.
D) The government grant should not be recorded directly to equity.