Методологические аспекты признания и учета государственных субсидий

Abstract

По мере развития рыночных отношений возникают различные формы взаимоотношений между государственным сектором и бизнес-единицами. Одной из таких форм отношений является предоставление государственной помощи в виде субсидий которые как механизм регулирования со стороны государства носят стимулирующий характер, проявляющихся в обеспечении возможности получения дополнительного дохода бизнес-единицей, причем через систему налогообложения появляются дополнительные поступления и в государственный бюджет. Система бухгалтерского учета призвана формировать и представлять в финансовой отчетности информацию о субсидиях, без которой невозможно составить объективное мнение о финансовой ситуации организации по результатам субсидирования. В данном исследовании рассматриваются некоторые дискуссионные вопросы современной трактовки, признания и техники учета субсидий через призму двухэтапной идентификации. Ключевые слова: государственная помощь, механизм стимулирования, субсидии, двухэтапная идентификация, доходы будущих периодов, отложенные доходы, признание, методология бухгалтерского учета.

The changed market economy has put the openness issue between government sector and private sector at the forefront of economic policy making. These particulars actions to provide a specific economic benefit for both private sector or entity (es) and government sector. Transfers of resources to an entity by government in return for past or future compliance with conditions relating to the operating activities. Transfers of resources are the mechanism stimulus for activities entity. One form of government transfers of resources is government grants. System of accounting forms to returns about government grants and financial statements provide transparency information about the effect of government grants of financial situation of entity. In this article authors are looking at some problems of discussion of modern interpretation, recognition and accounting of government grants over prism of identification. Authors substantiated the need for terminological problem solving. Precise notion reflects the economical essence of real event. Clarity of notion formation promoted the conception of fair presentation financial statements in accordance with International Financial Reporting Standards. In the context of implementation these requirements appears in the new definition of government grants (subsidies). Recognition of grants provides their ability of two-stage identification for the purpose of: recognition of grants as an element of financial statements; classification of object observation. Authors methodologically substantiated recognition of grants as element of financial statements as part liabilities; have proven of qualification as income of future periods.In this work has been conducted comparison of two-stage identification of subsidies and subventions as forms of government assistance. Base comparison was their economical essence. Also the need for a separate accounting mechanism for each of the forms of government assistance has been argumented. For completing the research has been demonstrated the impact of identification of grants on the accounting and content of financial statements. According to the authors the purpose of this work has been attained so as it reflects the current thinking on the interpretation and recognition of grants in context methodology of International Financial Reporting Standards. Keywords: government assistance, mechanism stimulus, government grants, identification, income of future deferred income, methodology of accounting.