Please use this identifier to cite or link to this item:https://hdl.handle.net/20.500.12259/89374
Type of publication: Straipsnis konferencijos medžiagoje Clarivate Analytics Web of Science ar/ir Scopus / Article in Clarivate Analytics Web of Science or Scopus DB conference proceedings (P1a)
Field of Science: Ekonomika / Economics (S004)
Author(s): Martirosianienė, Lina;Stončiuvienė, Neringa;Zinkevičienė, Danutė
Title: Formation of the accounting policy for subsidies in agricultural companies: impact on financial results
Is part of: Economic science for rural development : proceedings of the 17th international scientific conference, Jelgava, 21-22 April 2016. No. 43: New dimensions in the development of society marketing and sustainable consumption finance and taxes. Jelgava : Latvian university of agriculture, 2016
Extent: p. 315-323
Date: 2016
Note: eISSN 2255-9930
Keywords: Subsidies;Accounting policy;Financial result;Asset;Revenue
ISBN: 9789984482255
Abstract: Agricultural business has many specific features from which one of the most important is business subsidies. Agricultural companies use two types of subsidies - subsidies related to assets and subsidies related to revenue. The analysis of features and practical experience of accounting of subsidies in agricultural companies has led to conclusion that while forming the accounting policy for subsidies two options are possible - when subsidies are registered once they are received or when receivable subsidies are registered. The results of research show that subsidies accounted based on cumulative principle improve the financial indicators of agricultural companies comparing to the option of formation of accounting policy for subsidies when the subsidies are registered in accounting only when they are receive
Internet: https://hdl.handle.net/20.500.12259/89374
Affiliation(s): Vytauto Didžiojo universitetas
Žemės ūkio akademija
Appears in Collections:Universiteto mokslo publikacijos / University Research Publications

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