Government grants or other types of assistance are usually intended to encourage entities to embark on activities that they would not have otherwise undertaken. Accounting for grants as a deferred credit is considered to be inconsistent with the IASB's Framework, and reducing the carrying amount of assets by a grant is not accepted by some. IAS 20 deals with the accounting treatment and disclosure requirements of grants received by enterprises from a government. It also mandates disclosure requirements of other forms of government assistance. In addition to the four exclusions contained within the definitions of the terms “government grant” and “government assistance,” IAS 20 excludes the following: 1. Special problems arising in reflecting the effects of changing prices on financial statements or similar supplementary information; 2. Government assistance provided in the form of tax benefits; 3. Government participation in the enterprise ownership; and 4. Government grants covered by IAS 41.