subvencions oficials

Terminologia comptable de les NIIF

• ca
  subvencions oficials
• es
  subvenciones oficiales
• fr
  subventions publiques
• en
  government grants
• norma IAS20
• Government grants are assistance by government in the form of transfers of resources to an entity in return for past or future compliance with certain conditions relating to the operating activities of the entity. They exclude those forms of government assistance which cannot reasonably have a value placed upon them and transactions with government which cannot be distinguished from the normal trading transactions of the entity.