Subvenciones de capital: diferentes criterios en  la NIC 20 y PGC 07

Juan del Busto Méndez

Capital grants: different criteria in IAS 20 and PGC 07

Authors

Juan del Busto Méndez Profesor del CEF.- (España)

Keywords:

grants, equity, deferred income, deduction of the carrying amount

Abstract

In this paper the differences between the International Accounting Standards (IAS) and the General Accounting Plan 2007 (PGC 07) in the treatment of capital grants are discussed.

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Published

2014-09-07

How to Cite

del Busto Méndez, J. (2014). Capital grants: different criteria in IAS 20 and PGC 07. Revista De Contabilidad Y Tributación. CEF, (377-378), 1–14 (digital). Retrieved from https://revistas.cef.udima.es/index.php/RCyT/article/view/6249