Home  Journals  International Accounting  10(208) - 2012 March

Government subsidies in agriculture: accounting and taxation

Available online: 15 March 2012

Subject Heading: Account problems

JEL Classification: 

The main options of reflection of information on the received subsidies in the domestic account and the International Financial Reporting Standard (IFRS) are defined in the article. The attention is focused on the current financing and formation of non-current assets at the expense of means of subsidies. The taxation order taking into account specifics of agrarian production is defined.

Keywords: accounting, IFRS, financing, subsidies, assets, payments, budget, use, taxation, agricultural producer

View all articles of issue

ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

Journal current issue

Vol. 27, Iss. 4 April 2024

Archive