Financial Accounting and Reporting

What value is donated asset recognized at under U.S. GAAP or IFRS?

How are government grants accounted for under U.S. GAAP and IFRS?

How is advertising revenue accounting for under U.S. GAAP and IFRS?

ASC 845 requires that fair value be used, to record a commercial substance nonmonetary exchange, unless 3 conditions apply. Name the three conditions.