Government grants

Mike Davies, Ron Paterson and Allister Wilson
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Mike Davies: Ernst & Young
Ron Paterson: Ernst & Young
Allister Wilson: Ernst & Young

Chapter Chapter 15 in UK Gaap, 1992, pp 861-872 from Palgrave Macmillan

Abstract: Abstract Government grants are defined in SSAP 4, the relevant accounting standard on the subject, as ‘assistance by government in the form of cash or transfers of assets to an enterprise in return for past or future compliance with certain conditions relating to the operating activities of the enterprise’.1 Such assistance has been available to commercial enterprises for many years, although its form and extent have undergone many changes according to the shifting economic philosophies of the government of the day.

Keywords: Balance Sheet; Capital Expenditure; Explanatory Note; Disclosure Requirement; Related Expenditure (search for similar items in EconPapers)
Date: 1992
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-349-12998-0_15

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DOI: 10.1007/978-1-349-12998-0_15

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