المعالجة المحاسبية و الجبائية للإعانات و المساعدات الحكومية وفق النظام المحاسبي المالي و متطلبات المعيار الدولي رقم 20 : دراسة حالة مؤسسة متيجة دايري "البليدة”

Abstract EN

This study aims to try to identify the reality of the accounting and tax treatment of government subsidies (grants) according to the requirements of the financial accounting system, and their compatibility with the international reference for International Accounting Standard (20) forlactobacillus Dairy Corporation, which depends in its activity on subsidies received from the state.

This is by addressing the concept of government grants and subsidies, which have received the attention of many international bodies and organizations as a source of financial support for many institutions, especially in developing countries.

The study concluded that the institution under study adheres to the rules of the financial accounting system in the treatment of received government subsidies, which comply with the International Accounting Standard (20), but there are differences between the tax system and the financial accounting system in the treatment of subsidies received.