The Reflection of the Governmental Subsidies According to IAS 20 in Accountancy

Violeta Isai ()
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Violeta Isai: Dunarea de Jos University of Galati, Romania

Economics and Applied Informatics, 2009, issue 1, 59-66

Abstract: The governmental subsidies refer to the assistance given to a company by the government in exchange of respecting some conditions regarding the operation activities. They can be: afferent to the assets, incomes or unredeemable loans. The regulation of the subsidies by IAS 20 Standard contains the recognition norms of the subsidies, except the cases of: price changes, periods of exemption from the profit tax, value reductions regarding the accelerated depreciation or the governmental involvement in the company’s leadership.

Keywords: governmental assistance; subsidies; unredeemable loans; depreciable assets; delayed income. (search for similar items in EconPapers)
JEL-codes: F32 (search for similar items in EconPapers)
Date: 2009
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Citations: View citations in EconPapers (3)

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Persistent link: https://EconPapers.repec.org/RePEc:ddj:fseeai:y:2009:i:1:p:59-66

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