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- W1508017345 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." @default.
- W1508017345 created "2016-06-24" @default.
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- W1508017345 date "2009-01-01" @default.
- W1508017345 modified "2023-09-23" @default.
- W1508017345 title "The Reflection of the Governmental Subsidies According to IAS 20 in Accountancy" @default.
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