the reflection of the governmental subsidies according to ias 20 in accountancy

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ID: 148181
2009
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Abstract
The governmental subsidies refer to the assistance given to acompany by the government in exchange of respecting some conditionsregarding the operation activities. They can be: afferent to the assets,incomes or unredeemable loans. The regulation of the subsidies by IAS 20Standard contains the recognition norms of the subsidies, except the casesof: price changes, periods of exemption from the profit tax, value reductionsregarding the accelerated depreciation or the governmental involvement inthe company’s leadership.
Reference Key
isai2009annalsthe Use this key to autocite in the manuscript while using SciMatic Manuscript Manager or Thesis Manager
Authors ;Violeta ISAI
Journal value in health regional issues
Year 2009
DOI
DOI not found
URL
http://www.ann.ugal.ro/eco/Doc2009/VioletaIsai.pdf
Keywords
subsidies computer scienceeconomic theory demographyeconomics as a science

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