Relevant bibliographies by topics / Accounting of subsidies

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Reports

Academic literature on the topic 'Accounting of subsidies'

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Published: 4 June 2021
Last updated: 15 February 2022

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Journal articles on the topic "Accounting of subsidies"

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Sedláček, J., J. Kouřilová, and J. Pšenčík. "  Models of the realistic reporting of subsidies in the farm accounting." Agricultural Economics (Zemědělská ekonomika) 58, No. 1 (January 17, 2012): 34–40. http://dx.doi.org/10.17221/3/2011-agricecon.

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 The paper deals with subsidies in the agriculture and their sources from the perspective of their recipients. The review of literature points out the significance of subsidies for the economics of agriculture and also for the evaluation of the financial position and performance of entrepreneurial entities. The current national and supranational approaches to reporting subsidies within the farm accounting and financial statements are analyzed. The result of the analysis is an identification of distortions in the reported production power and the value of the company property, caused by the yield method which is based on the matching principle. This is also negatively reflected in the income tax base of the entities. Therefore, for a more real view of the situation in financial statements, two models suitable for reporting subsidies were proposed. These are based on the capital approach. The new approaches represent a transparent reporting of subsidies by their recipients in the form of a long-term financial source; they do not allow them to report unearned yields and, on the other hand, they do allow them to report a subsidized property at an unreduced purchase cost. Thus it is possible to compare economic data of the particular companies. This also has a positive effect on the burden of the subsidy recipients laid by income taxes.  
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Wang, Xiao Kun, Bao Yu Hu, Wei Qiang Chen, Xin Liu, and De Yong Guan. "Design of Service Supervision and Subsidies Evaluation System for Urban Public Transport." Applied Mechanics and Materials 135-136 (October 2011): 414–20. http://dx.doi.org/10.4028/www.scientific.net/amm.135-136.414.

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In order to promote the sound development of urban public transport industry, government administration needs to enhance quality supervision of operational service to public transport enterprises, while taking scientific and effective strategy of financial subsidies. So service supervision and subsidies evaluation system for urban public transport are designed. First of all, system construction demand was analyzed based on enterprise operation cost accounting, subsidies evaluation and service quality supervision. And then the idea and workflow of system construction are proposed. Furthermore, public transport enterprises cost accounting, supervision and evaluation of public transport enterprise services, compensation scope and methods of financial subsidies to public transport enterprises, audit and evaluation of compensation mechanisms for financial subsidies are analyzed and researched separately. Based on the above, functional architecture of service supervision and subsidies evaluation system for urban public transport for government sector management is proposed. The system is composed of four function modules: basic database of public transport operation, cost of ticket revenue accounting system, service quality evaluation system, and subsidies compensation evaluation system. The ideas and methods are provided for service supervision and subsidies evaluation system for urban public transport and industry management information platform construction.
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Li, Zhaohua. "Earnings‐based Delisting Regulations and Government Subsidies." Australian Accounting Review 29, no. 1 (February 11, 2019): 281–98. http://dx.doi.org/10.1111/auar.12283.

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Petrucci, Alberto, and Edmund S. Phelps. "Capital Subsidies versus Labor Subsidies: A Trade-off between Capital and Employment?" Journal of Money, Credit, and Banking 37, no. 5 (2005): 907–22. http://dx.doi.org/10.1353/mcb.2005.0056.

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Žampa, Sabina, and Štefan Bojnec. "The Impact of Subsidies on Production Innovation and Sustainable Growth." Management and Production Engineering Review 8, no. 4 (December 1, 2017): 54–63. http://dx.doi.org/10.1515/mper-2017-0036.

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Abstract This paper investigates correlation between subsidies to invest in development projects, innovation, financial performance and sustainable growth. The focus of the study is on subsidies for co-financing purchases of new technological equipment aimed at promoting innovation and production of new products. Subsidies are distributed based on the prepared European Union (EU) and national programs for the purposes of faster economic growth in accordance with the policies and guidelines of the EU. The paper employs a combination of enterprises’ accounting data, data on subsidies and unique in-depth data obtained through a survey at the enterprise level. The results revealed a positive impact of subsidies on financial indicators, and only limited effect on innovation. While analyzing sustainable growth, we have established that the enterprises that received subsidies had a higher growth of financial indicators.
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Zhang, Huili, Ran An, and Qinlin Zhong. "Anti-corruption, government subsidies, and investment efficiency." China Journal of Accounting Research 12, no. 1 (March 2019): 113–33. http://dx.doi.org/10.1016/j.cjar.2018.12.001.

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Chen, Shuangying, Feng Fu, Tingting Xiang, and Junli Zeng. "Do government subsidies crowd out technological capabilities?" Chinese Management Studies 14, no. 4 (April 18, 2020): 895–913. http://dx.doi.org/10.1108/cms-06-2019-0238.

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Purpose Extant research on the crowding-out effects of government subsidies on the positive role of firm innovation resources or activity remains limited. This paper aims to investigate the crowding-out effects of subsidies on the utilization of technological capabilities and also the contingency mechanisms of market-oriented economy based on the resource-based view (RBV), given the co-existence of the subsidies and technological capabilities for firm innovation in transitional economy. Design/methodology/approach This paper used panel data of 115 Chinese high-tech firms from 2002 to 2010. Fixed-effects model was used to test several hypotheses. Findings This paper empirically demonstrates that the subsidies crowd out the utilization of firms’ technological capabilities for invention outcomes in the near-term. Furthermore, this paper finds that the crowding-out effects are weaker when firms have high export intensity or are located in provinces with high market-oriented systems. Research limitations/implications The findings of this paper apply to Chinese firms. Future research could test their generalizability to different samples and other transitional economies. Practical implications This paper highlights the crowding-out effects of the subsidies, revealing that high-tech firms should balance the direct effects and crowding-out effects of the subsidies. Originality/value This paper highlights the neglected interactions between the subsidies and technological capabilities based on RBV and provides a more nuanced understanding of the crowding-out effects of the subsidies in transitional economy.
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BROWNING, EDGAR K. "SUBSIDIES FINANCED WITH DISTORTING TAXES." National Tax Journal 46, no. 2 (June 1, 1993): 121–34. http://dx.doi.org/10.1086/ntj41789005.

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9

Humphreys, Brad R. "FACILITY SUBSIDIES REDUX." Journal of Policy Analysis and Management 38, no. 1 (October 16, 2018): 277–79. http://dx.doi.org/10.1002/pam.22100.

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10

Széles, Zsuzsanna, Erzsébet Tóth-Szabó, and Gábor Tóth. "The macro- and microeconomic approach of subsidies." Zeszyty Teoretyczne Rachunkowości 2019, no. 105 (161) (December 22, 2019): 95–112. http://dx.doi.org/10.5604/01.3001.0013.6059.

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Subsidies can come from domestic and EU sources, and they aim to cover costs and serve development goals. We have examined subsidies from two aspects: from the micro- and the macroeconomic approach. On the one hand, regarding the macroeconomic impact, we look at how their extent and components changed between 2004 and 2017, and also whether the impact of developments within the framework of cohesion subsidies on the budget was significant. Hungary has been among the net beneficiary Member States since its accession to the EU. The positive balance between 2004 and 2017 was more than 40 billion EUR In 2017, Poland (10.68%) and France (12.1%) were given the most significant subsidies, while Hungary received 3.68% of the total budget expenditure. On the other hand, from the microeconomic approach, the paper examines accounting and accountancy options and managing emerging issues. The analysis includes a conceptual approach to dealing with the problem in terms of the single accounting principles, the principle of comparability, and the principle of accruals. Two procedures can be applied to state support in the principle capital and income approach. It is an important difference that, in the net method, a subsidy becomes part of the equity immediately in the year of disbursement, while in the case of the gross method, only the life of the asset will be included in the equity in the current year by deducting the deferred income.
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Dissertations / Theses on the topic "Accounting of subsidies"

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Šimek, Martin. "Využitelnost informací z účetnictví při kontrolách typu 3E." Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-264690.

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The subject of the thesis is using information from the accountancy during controls 3E type (stands for economy, efficiency and effectiveness) by the subsidies aimed at subsidies from European Union funds. Thesis deals with the possibilities of subsidies from the EU through the. ESI (acronym for European structural and investment funds) funds and then how the Czech Republic fulfills the EU regional policy, including the system of applying for subsidies in the Czech Republic. A relatively large part of the thesis consists of the control system of subsidies from EU in the Czech Republic and in connection with this is generally described the principle 3E. For control purposes is as a source of input data used monitor of the state treasury as a result of state accounting reform. This topic is covered in the next chapter, focusing on requirements in accounting for selected accounting units, including the using of information from financial statements published in the monitor of state treasury, is public sector entities and in this chapter is also formulated a hypothesis to determine the details and the useability of this information for control type 3E by the subsidies. The result was a disproving of the hypothesis that the data from the financial statements of the selected accounting units are useful in controlling type 3E and then efforts to custom design the structure of financial statements.
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Meloni, Samantha. "Avalia????o da subsidi??rias estrangeiras em empreendimentos multinacionais: um estudo de caso." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2006. http://132.0.0.61:8080/tede/handle/tede/629.

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Made available in DSpace on 2015-12-04T11:45:30Z (GMT). No. of bitstreams: 1 Samantha_Meloni.pdf: 921381 bytes, checksum: cff854c44bdaed4049f619c8d456f829 (MD5) Previous issue date: 2006-05-08
The increase of multinational companies has brought many challenges for the Accounting. For example, this type of enterprise - cross-border - demands over and over accounting information for the management decision, especially in the performance evaluation of the foreign subsidiaries. In order to analyze performance evaluation of their subsidiaries, headquarters, most of the time, define an accounting standard to be used. The foreign subsidiaries managers' adaptation on accounting standards of the headquarters country may generate discontent about performance evaluation. With this, this dissertation has the objective, according managers' perception, to analyze the factors that impact performance evaluation of foreign subsidiaries by headquarters in a multinational enterprise. The research was done through surveys sent to 28 subsidiaries, beyond the headquarters, in order to analyze the perception of the managers about performance evaluation. Some variables were related to the factors in order to conciliate the perception of the managers with characteristics of their country. Results evidenced that the perception of the managers in the currency translation variable is related to the inflation of the country, or either, how much bigger the inflation of the country, worst satisfaction managers will have. In contrast of this, the perception of the managers did not present relation with the exchange of the country. The perception of the managers about the economic scenario could not be related of any analyzed factors, such as the GIP, external investments, exportations and importations. About the criteria of recognition and measurement of the fixed and intangible assets, the perception of the managers could be related to the local minimum value for recognition, therefore the adjustments change the result of the subsidiaries. And, finally, the perception of the managers about tax variable could be related to the tax burden of the country. In general, the countries that have strong influence of the fiscal accounting in the financial accounting could felt wronged, because they would be more distant of the accounting practices followed by the headquarters
The increase of multinational companies has brought many challenges for the Accounting. For example, this type of enterprise - cross-border - demands over and over accounting information for the management decision, especially in the performance evaluation of the foreign subsidiaries. In order to analyze performance evaluation of their subsidiaries, headquarters, most of the time, define an accounting standard to be used. The foreign subsidiaries managers' adaptation on accounting standards of the headquarters country may generate discontent about performance evaluation. With this, this dissertation has the objective, according managers' perception, to analyze the factors that impact performance evaluation of foreign subsidiaries by headquarters in a multinational enterprise. The research was done through surveys sent to 28 subsidiaries, beyond the headquarters, in order to analyze the perception of the managers about performance evaluation. Some variables were related to the factors in order to conciliate the perception of the managers with characteristics of their country. Results evidenced that the perception of the managers in the currency translation variable is related to the inflation of the country, or either, how much bigger the inflation of the country, worst satisfaction managers will have. In contrast of this, the perception of the managers did not present relation with the exchange of the country. The perception of the managers about the economic scenario could not be related of any analyzed factors, such as the GIP, external investments, exportations and importations. About the criteria of recognition and measurement of the fixed and intangible assets, the perception of the managers could be related to the local minimum value for recognition, therefore the adjustments change the result of the subsidiaries. And, finally, the perception of the managers about tax variable could be related to the tax burden of the country. In general, the countries that have strong influence of the fiscal accounting in the financial accounting could felt wronged, because they would be more distant of the accounting practices followed by the headquarters.
O aumento de companhias multinacionais tem trazido muitos desafios para a Contabilidade. Por exemplo, esse tipo de empreendimento - cross-border - exige cada vez mais informa????es cont??beis para a tomada de decis??o, especialmente no que concerne ?? avalia????o de desempenho das subsidi??rias no exterior. Para analisar o desempenho de suas subsidi??rias, a matriz, na maioria das vezes, define uma norma cont??bil a ser utilizada. As adapta????es dos gestores das subsidi??rias estrangeiras ??s pr??ticas cont??beis do pa??s da matriz podem gerar insatisfa????o quanto ?? avalia????o de desempenho. Esta disserta????o tem o objetivo de analisar, do ponto de vista de percep????o dos gestores, os fatores que impactam a an??lise de desempenho de subsidi??rias estrangeiras pela matriz em um determinado empreendimento multinacional. A pesquisa foi realizada por meio de question??rios enviados a 28 subsidi??rias, al??m da matriz, com o intuito de analisar a percep????o dos gestores quanto ?? avalia????o de desempenho. Algumas vari??veis foram relacionadas a fatores na busca de conciliar a percep????o dos gestores com caracter??sticas do pa??s em que se situam. Os resultados evidenciaram que a percep????o dos gestores da vari??vel tradu????o da moeda est?? relacionada ?? infla????o do pa??s, ou seja, quanto maior a infla????o do pa??s, maior a insatisfa????o dos gestores. De forma oposta, a percep????o dos gestores n??o apresentou rela????o com o c??mbio do pa??s. A percep????o dos gestores quanto ao cen??rio econ??mico n??o p??de ser relacionada a nenhum dos fatores analisados, tais como PIB, investimentos externos, exporta????es e importa????es. Quanto aos crit??rios de reconhecimento e mensura????o dos ativos fixos e intang??veis, a percep????o dos gestores pode estar relacionada ao valor m??nimo local para reconhecimento, pois os ajustes impactam o resultado das subsidi??rias. E, por ??ltimo, a percep????o dos gestores quanto ?? vari??vel impostos pode estar relacionada ?? carga tribut??ria do pa??s. De maneira geral, os pa??ses que possuem forte influ??ncia da contabilidade fiscal na contabilidade financeira poderiam se sentir prejudicados, pois estariam mais distantes das pr??ticas cont??beis seguidas pela matriz.
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Strydom, Mari. "A comparative analysis of the implications of Green Development versus conventional development imperatives : a case study of Lufhereng / Mari Strydom." Thesis, North-West University, 2013. http://hdl.handle.net/10394/10210.

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This research study focuses on providing evidence that indicates that, making use of contemporary green building practices within a low cost subsidised housing project have more social, economical as well as environmental benefits than that of a conventional, non-green approach. Low cost subsidised housing units have become an everyday sight in the light of the global as well as the local economy. The increasing levels of unemployment and subsequent social problems lead to growing needs for this form of housing. As these projects consume a number of resources, steps need be taken to lighten the load – such as the carbon emissions - that is put on the environment. According to the United Nations, the key areas that are influenced by sustainability are environmental, economical as well as social. In South Africa, a number of government as well as local policies exist that regulates the planning and building practices of the low cost subsidised housing projects. These policies have been used as a foundation for this study. This study focuses on the Lufhereng project as a case study, and technology used in the Kuyasa as well as Cosmo City developments furthermore assisted in the groundwork for the comparison between the different construction approaches. The challenges facing the utilisation of a contemporary green building approach were researched, identified, discussed and recommendations were made. SAM (social accounting matrix) multiplier analysis on the Gauteng SAM obtained from the DBSA (Development Bank of South Africa), analysis and comparison of existing data as well as a qualitative questionnaire that was sent to industry stakeholders were utilised to obtain relevant information. The quantitative as well as qualitative data obtained from the primary as well as secondary research indicated that there are a number of aspects which has an influence on method of construction used in subsidised low cost housing units. The findings from literature as well as empirical research were analysed and discussed accordingly. Recommendations and suggestions regarding strategies that may be followed to increase the use of contemporary green approaches in these projects were made. These recommendations were based on the findings from literature as well as the research conducted for this study. The use of contemporary green approaches are vital for the social, economic as well as environmental sustainability of the country, and thus, ultimately of the world as a whole. It is, in this light, imperative that everything in our power should be done to preserve our resources by any means possible.
PhD (Urban and Regional Planning), North-West University, Potchefstroom Campus, 2013
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MARŠOUNOVÁ, Jana. "Účtování a zdaňování darů a dotací u účetních jednotek." Master's thesis, 2013. http://www.nusl.cz/ntk/nusl-153316.

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The main goal was to turn attention to differences in accounting for gifts and subsidies by regulation 500/2000 Sb., 504/2002 Sb. and 410/2009 Sb. Secondary goal was to turn attention to differences in taxation with income taxes by these body corporates. The issues were summarized by using bibliographic references, laws and regulations. The results were processed by given methodological procedure. Materials gained from addressed accounting units were processed in tables and schemes. These made the comparison and finding significant differences in accounting and taxation possible.
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VRÁNOVÁ, Eva. "Problémové okruhy účetnictví v zemědělství, rizika zkreslování informací DP." Master's thesis, 2011. http://www.nusl.cz/ntk/nusl-54508.

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The objective of this thesis is to point out the problematic accounting areas in agriculture as well as evaluating how this area is dealt with by the observed company. Two typical areas are specified ? vegetable production and livestock production. The first part of the thesis deals with possible ways of livestock production accounting in accordance with the Czech legislation. On the other hand, the outlook of international accounting standards is also outlined, seeing the animals as a biological asset with regard to their specific qualities. The practical part defines the farming business, which provided the necessary information in the areas of animal records and accounting. The attention is paid to purchasing the animals, finding out and accounting their growth, accounting their assignment to higher build categories, their writing off and discard. Another area the thesis deals with is the issue of subsidies. The theoretical part primarily outlines how different types of subsidies are accounted from the point of view of the Czech legislation as well as the international accounting standards. As far as the practical part is concerned, the subsidies used by the company are specified along with the procedure of their accounting. Furthermore, an in-house directive elaborated by request of the accounting entity is a part of this thesis. The in-house directive defines the area of stock, which the company wants to account directly into the consumption. Therefore the applicable regulations are mentioned and the essential directive is created on the pattern of in-house directives.
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DOKULILOVÁ, Jana. "Analýza hospodaření obce Předín." Master's thesis, 2011. http://www.nusl.cz/ntk/nusl-71069.

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The aim of this thesis is to analyse the economy of Předín municipality in years 2006 ? 2010. In the work there are described important changes in accounting and taxes systems, which were introduced by the public finances reform. The accounting of the municipality is also presented by practical examples. Information for treatment of the thesis are derived from accounting statements: balance sheet, profit and lost statement and Fin statement, which were provided by Municipal office Předín. The analyse is separated into several chapters. At first it deals with admitted and provided subsidies, which are the main part of the municipal financial management. The subsidies are granted from state budget as well as from European Union structural funds. Second part analyzes income and expenses in individual years. The influence of income and expenses is expressed by horizontal and vertical analysis. The last chapter focused on indicators of financial analysis, especially debt indicators, which are important for evaluation of minicipality financial health nad controled by Ministry of Finance of the Czech Republic.
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HORNOVÁ, Lenka. "Analýza účetnictví neziskové organizace a vliv legislativních změn na její účetnictví." Master's thesis, 2015. http://www.nusl.cz/ntk/nusl-188116.

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The goal of the graduation theses was to point out the impact of legislative changes to accounting of the specific nonprofit organization and to analyze an implementation of new revising legislation from 2010 until 2014 into practice. It was also focused on the related regulations in connection with economy of selected accounting entities with the focus on a specific subsidized organization. The specific subsidized organization is Městský dům kultury Sokolov, incorporated by municipal authorities, which is the center of cultural events in the town Sokolov. In the theses it was outlined, how the legislative changes are projected into practice in this specific subsidized organization. The theses also concentrates on the specifics of accounting and on the process of bookkeeping in the chosen subsidized organization and on its ways of financing and reporting. In the conclusion several measures were proposed, which mainly relate to the legislation, also to outflows of financial funds and finally recommendations related to a supplementary activity were proposed.
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Julyan, Leoni. "The balanced scorecard as a performance measurement tool for the South Africa government's upgrading of informal settlements programme." Thesis, 2011. http://hdl.handle.net/10500/5674.

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The perceived lack of progress by the Department of Human Settlements (“Department”) in meeting the increased demand for subsidised housing post-1994 is a ticking time bomb, given the repeated promises without any prospect of meeting the commitment to eradicate or upgrade all informal settlements by 2014. Despite ongoing delivery of subsidised housing, the backlog remained at 2,4 million households from 2005 to 2009, the indicator being the number of informal settlement households. The “Department” has acknowledged the existence of bureaucratic blockages throughout the housing delivery chain. Despite the urgency of the situation, there appears to be no research on the departmental factors hampering delivery under the Upgrading of Informal Settlements Programme (“programme”) and finding a solution that would maximise delivery within budgetary constraints. This research assesses the suitability of the Balanced Scorecard (BSC), a Strategic Management Accounting performance measurement and management tool, for addressing the departmental factors hampering delivery (“factors”) under the “programme” and develops a conceptual framework to guide any future application of the BSC to the “programme”.The complexity of housing delivery and the proposed integration of the BSC call for a detailed literature study of the post-1994 national housing and “programme” documentation and that of the public sector BSC. The theoretical study will establish how and by whom housing delivery should be done, the “factors” and the BSC framework and translation process. This will serve as the basis for the assessment of the suitability of the BSC for addressing the “factors” and the development of the conceptual framework.This study revealed that the BSC is suitable for addressing seven of the eight departmental factors hampering delivery under the “programme” and partially suitable for addressing the remaining factor. The recommendation is that the BSC be applied to the “programme” according to the conceptual framework provided. This study has contributed to knowledge by: producing an overall picture of the national framework for the delivery of subsidised housing, presenting the BSC as a suitable performance measurement tool for addressing the departmental factors hampering delivery under the “programme”, and developing a conceptual framework for any future BSC application to the “programme”.
Accounting Sciences
D. Com. (Accounting)
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Books on the topic "Accounting of subsidies"

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Commission of the European Communities., ed. Cost allocation and cross subsidies. Luxembourg: Office for Official Publications of the European Communities, 1994.

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Jansen, Manfred. Die Bilanzierung von Zuwendungen an Industrieunternehmen im handelsrechtlichen Jahresabschluss. München: VVF, 1988.

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European Commission. Accounting Advisory Forum. Paper on the Accounting Advisory Forum: Accounting for lease contracts. Luxembourg: Office for Official Publications of the European Communities, 1995.

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European Commission. Accounting Advisory Forum. Paper on the Accounting Advisory Forum: Government grants. Luxembourg: Office for Official Publications of the European Communities, 1995.

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European Commission. Accounting Advisory Forum. Paper on the Accounting Advisory Forum: Foreign currency translation. Luxembourg: Office for Official Publications of the European Communities, 1995.

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Uhlig, Annegret. Grundsätze ordnungsmässiger Bilanzierung für Zuschüsse: Zur Konkretisierung von Grundsätzen ordnungsmässiger Buchführung für Zuschüsse, Zulagen, Prämien und Beihilfen des Bundes und der Länder. Düsseldorf: IDW-Verlag, 1989.

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Cichy, Patrick. Wettbewerbsverfälschungen durch Gemeinschaftsbeihilfen: Eine Untersuchung der Kontrolle von Gemeinschaftsbeihilfen anhand wettbewerblicher Massstäbe des europäischen Gemeinschaftsrechts. Baden-Baden: Nomos, 2002.

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Schmid-Kühnhöfer, Rüdiger. Die Staatlichkeit von Beihilfen: Mittel- und Transferzurechnung nach Art. 87 Abs. 1 EG-Vertrag. Frankfurt am Main: P. Lang, 2004.

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Office, General Accounting. Water subsidies: Basic changes needed to avoid abuse of the 960-acre limit : report to the chairman, Subcommittee on Water, Power and Offshore Energy Resources, Committee on Interior and Insular Affairs, House of Representatives / United States General Accounting Office. Washington, D.C: The Office, 1989.

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United States. Congress. House. Committee on Agriculture. Subcommittee on Wheat, Soybeans, and Feed Grains. U.S. General Accounting Office report and U.S. Department of Agriculture report concerning the maximum payment limitation: Hearing before the Subcommittee on Wheat, Soybeans, and Feed Grains of the Committee on Agriculture, House of Representatives, One Hundredth Congress, first session, April 1, 1987, General Accounting Office; April 23, 1987, Department of Agriculture; April 28, 1987, Farm Organizations. Washington: U.S. Government Printing Office, 1988.

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Book chapters on the topic "Accounting of subsidies"

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Riccardi, Lorenzo. "Accounting Standards for Business Enterprises No. 16—Government Subsidies." In China Accounting Standards, 105–8. Singapore: Springer Singapore, 2015. http://dx.doi.org/10.1007/978-981-10-0006-5_20.

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"by a subsequent law. However, none of the propositions formu­ lated concerning a possible accounting law were adopted. The government, through several decrees, simply extended the applica­ tion of the plan to nationalized industrial and commercial compa­ nies, and mixed capital companies in which the government had interests (decree of October 22, 1947); government and public es­ tablishments of either an industrial or commercial nature, or of an administrative character; private companies benefiting from gov­ ernment subsidies or financial guarantees; private companies un­ der administrative control (for example, farming cooperatives); companies which had revalued their assets in accordance with the June 1948 decree. Finally, as a result of the rational conception of the plan, and due to the unsuitability of existing accounting systems in most French businesses, the plan was spontaneously adopted by several firms. This is confirmed by the fact that more than 45,000 copies of the official edition of the 1947 Plan were sold, and several pri­ vate editions of the plan were also successful [CNC, 1957, p. 8}. The introduction of the plan was also facilitated by the fact that it was adopted by professional accountants, and taught in colleges and high schools. Impact o f the 1947 Plan Favorable consequences of the 1947 Plan could be observed in several areas. First, in providing a rational organization of both financial and cost accounting, the plan provided the tools needed to improve company management — an objective of utmost im­ portance in the post-war reconstruction period. Secondly, the in­ troduction of uniform rules of valuation, classification, and pre­ sentation, together with the establishment of a clear terminology, facilitated inter-firm comparisons and improved the quality of the information collected for national accounting purposes. The in­ creased homogeneity of the data collected further allowed them to be added at various levels of analysis. Finally, the classification of expenses by nature and of some assets according to their eco­ nomic function in the company met the needs of national ac­ counting. These characteristics of the 1947 Plan made it appealing for countries looking for order in company accounts and readily avail­ able data for national accounting. Those were the reasons for the widespread influence of French accounting from the 1950s up to the present." In Accounting in France (RLE Accounting), 352. Routledge, 2014. http://dx.doi.org/10.4324/9781315871042-53.

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Reports on the topic "Accounting of subsidies"

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Sheldon, Tamara, and Rubal Dua. How cost-effective are electric vehicle subsidies in reducing tailpipe-CO2 emissions? King Abdullah Petroleum Studies and Research Center, June 2021. http://dx.doi.org/10.30573/ks--2021-dp07.

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Abstract:
The transportation sector accounts for 24% of global greenhouse gas (GHG) emissions (IEA 2020). Road transport is the most utilized mode because of its convenience (Van Essen 2008). However, it is also the most emissions intensive mode, accounting for 75% of global transport GHG emissions, with roughly 44% coming from road passenger vehicles alone (IEA 2020).
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