Accounting for Non monetary government grant

Should we account land and grant? 

Thank you. My question is:

As per the standards when a Govt. Grant takes the form of transfer of a Non-monetary asset, such as land or other resources. Both the grant & asset are accounted either at Fair value or at Nominal value. Example: Govt. provides land to the entity.

why should we recognize the same grant twice as the grant is only provided in the form of land once?