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.
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isai2009annalsthe
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| Authors | ;Violeta ISAI |
| Journal | value in health regional issues |
| Year | 2009 |
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