westbank if a government subsidy is a non-monetary asset it shall be measured at its fair value if its fair value cannot be obtained in a reliable way it shall be measured at its nominal amount
如果政府补贴是非货币性资产，应当按其公允价值计量;如果不能以可靠的方式获得其公允价值，应当按其名义金额计量
以上为机器翻译结果，长、整句建议使用 人工翻译 。