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

Author

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  • Violeta ISAI

    (Dunarea de Jos University of Galati, Romania)

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.

Suggested Citation

  • Violeta ISAI, 2009. "The Reflection of the Governmental Subsidies According to IAS 20 in Accountancy," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 1, pages 59-66.
    • Handle: RePEc:ddj:fseeai:y:2009:i:1:p:59-66
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    File URL: http://www.ann.ugal.ro/eco/Doc2009/VioletaIsai.pdf
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    Citations

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    Cited by:

    1. Cristina Mihaela Onica & Bogdan Ionita & Anisoara Cojocaru Chiriac, 2015. "A Value-Creating Comparative Performance Analysis In The Context Of Economic Added Value," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 477-486.
    2. Mihaela-Cristina Onica & Georgiana Grapa & Gabriela Manole, 2015. "Comparative Research On The Fundamental Analysis Of Shares From Companies Listed On Bucharest Stock Exchange," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 493-501.
    3. Mihaela-Cristina Onica & Jalba Silvia & Nedelcu Andreea - Izabela, 2015. "Comparative Analysis Regarding The Study Of The Financial Balance Of Companies Listed On The Stock Market," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 509-525.

    More about this item

    Keywords

    governmental assistance; subsidies; unredeemable loans; depreciable assets; delayed income.;
    All these keywords.

    JEL classification:

    • F32 - International Economics - - International Finance - - - Current Account Adjustment; Short-term Capital Movements

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