ajudes públiques

Terminologia comptable de les NIIF

• ca
  ajudes públiques
• es
  ayudas públicas
• fr
  aide publique
• en
  government assistance
• norma IAS20
• Government assistance is action by government designed to provide an economic benefit specific to an entity or range of entities qualifying under certain criteria. Government assistance for the purpose of this Standard does not include benefits provided only indirectly through action affecting general trading conditions, such as the provision of infrastructure in development areas or the imposition of trading constraints on competitors.