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为了适应新时期政府补贴企业的经济活动,规范政府补助的确认、计量和披露,保持与国际会计准则的协同,财政部在充分借鉴《国际会计准则第20号——政府补助会计和政府援助的披露》的基础上,发布了《企业会计准则第16号——政府补助》,本文对现行准则下政府补助的特征、形式以及不同形式下的会计核算方法进行了阐述,并对核算中存在的问题提出处理建议。
In order to adapt to the economic activities of the government subsidy enterprises in the new period, standardize the confirmation, measurement and disclosure of the government subsidies and maintain the synergy with the international accounting standards, the Ministry of Finance fully draws reference from the International Accounting Standards No. 20 - Governmental Subsidy Accounting and Governmental Assistance Disclosure “, issued” Accounting Standards for Business Enterprises No. 16 - Government Subsidy ". This article elaborates the characteristics, forms and forms of government subsidies under different levels of current guidelines, Propose a solution to the problem.