haku: @journal_id 107 / yhteensä: 629
viite: 406 / 629
| Tekijä: | Weilenmann, P. |
| Otsikko: | Beitraege an Investitionen in der Jahresrechnung. (!Kaefer, K.) |
| Lehti: | Unternehmung
1988 : JAN, VOL. 42:1, p. 22-40 |
| Asiasana: | FINANCIAL STATEMENTS ACCOUNTING THEORY |
| Kieli: | ger |
| Tiivistelmä: | An example is used to illustrate the case of the investment contribution (granted not from the government and distributed over several years). The basic problems in financial accounting in relation to investment contributions are summarized. The case of government grants and subsidies are highlighted. The literature is reviewed following a brief theoretical presentation of balance accounts. The legal aspects are dealt with as they appear in historical perspectives (the regulations of the FRG, US, and those of the International Accounting Standards Committee are discussed in their development). The present-day accounting practice is illustrated by two numerical examples. |
SCIMA