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

dc.contributor.author	Isai, Violeta
dc.date.accessioned	2012-06-12T12:56:43Z
dc.date.available	2012-06-12T12:56:43Z
dc.date.issued	2009-01
dc.identifier.issn	1584-0409
dc.identifier.uri	http://10.11.10.50/xmlui/handle/123456789/879
dc.description	Articolul face parte din Analele Universitatii "Dunarea de Jos" din Galati, Fascicola de Eocnomie si Informartica Aplicata, An XV, nr.1, volum 1/2009	en_US
dc.description.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.	en_US
dc.language.iso	en	en_US
dc.publisher	"Dunarea de Jos" University of Galati	en_US
dc.subject	asistenta guvernamentala	en_US
dc.subject	subventii	en_US
dc.subject	fonduri nerambursabile	en_US
dc.subject	active amortizabile	en_US
dc.title	The Reflection of the Governmental Subsidies According to IAS 20 in Accountancy	en_US
dc.type	Article	en_US