ACCOUNTING TREATMENT OF STATE BENEFITS AND STATE AID DISCLOSURE
Keywords:
accounting standards, state aid, accounting, balancingAbstract
The state creates the economic system of the country as an environment in which its activities are performed by business entities. The economic system includes macroeconomic sectors, where are the most pronounced the public and the real sector. The monetary and external sector are increasingly imposing as unavoidable elements, among which the conditions tends to be balanced. In this regard, government benefits and their accounting treatment must be properly shown in order not to disturb the balance.
This paper will address the accounting treatment of government benefits in accordance with international financial reporting standards, which are a necessity in presenting business information. This necessity stems from global tendencies and the pursuit of the activities of businesses and outside national economies.
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