Állami támogatások számviteli elszámolása és hatása az eredményre

Abstract

An essential tool for the economic activity and the rural development are the system of state subsidies. The non-refundable subsidies given for development goals enable the development of businesses on the long term, while the non-refundable subsidies, given for covering of the costs, help to solve the daily liquidity problems and improve their profit generating activity. The accounting of the national subsidies requires specific professional skills from the enterprise. Beside the regulatory compliance accounting can have concrete results and tax consequences. A separate problem in case of the non-refundable subsidies connected to development is the accounting of the amortization. According to the general regulation the accounting of the amortization (accruals) is appropriate, however the accounting of non-refundable subsidies for development placed to the capital reserves (restricted reserves) reveal a serious economic contradiction in the assets and liabilities.