PRESENTATION OF STATE SUPPORT (GRANTS) IN ACCOUNTING POLICY OF POLAND
Since admission of Poland to the European Union Polish enterprises can make use of the state support in various forms including support in investments, investigations and developments, consulting, higher qualification, financing of exhibition participation, salary additional payments for invalid wor...
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| Format: | Article |
| Language: | Russian |
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Belarusian National Technical University
2014-12-01
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| Series: | Наука и техника |
| Subjects: | |
| Online Access: | https://sat.bntu.by/jour/article/view/18 |
| _version_ | 1826954294873554944 |
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| author | K. Zuk |
| author_facet | K. Zuk |
| author_sort | K. Zuk |
| collection | DOAJ |
| description | Since admission of Poland to the European Union Polish enterprises can make use of the state support in various forms including support in investments, investigations and developments, consulting, higher qualification, financing of exhibition participation, salary additional payments for invalid workers, repayment of loan portions. The purpose of the given publication is to make an analysis of accounting method for state support which is granted for an organization within the frameworks of the accounting policy depending on the obtained grants.Enterprises must select themselves a grant accounting form as in account books so while presenting financial reporting and these accounting and reporting forms must be reflected in the enterprise policy of accounting. The enterprise accounting policy indicates principles for creation of reserves and conditional obligations related with grants. Enterprises can use some simplifications and they can exclude creation of reserves and withhold conditional obligations concerning the grants if these measures are considered as insignificant.In accordance with the enterprise accounting policy account books must contain recordings on grant provision when a grant is transferred to the bank account or when an enterprise receives a written notice confirming final decision about payments from a financing institution. The accounting policy must determine principles of bank operation break-up on grant accounts and security system of data and files including accounting documents, accounts and other documents related to the obtained grant and the required archivation term |
| first_indexed | 2024-04-11T09:37:17Z |
| format | Article |
| id | doaj.art-0386771cc9fa4f779b33df641c8fcb11 |
| institution | Directory Open Access Journal |
| issn | 2227-1031 2414-0392 |
| language | Russian |
| last_indexed | 2025-02-17T23:34:53Z |
| publishDate | 2014-12-01 |
| publisher | Belarusian National Technical University |
| record_format | Article |
| series | Наука и техника |
| spelling | doaj.art-0386771cc9fa4f779b33df641c8fcb112024-12-02T03:43:57ZrusBelarusian National Technical UniversityНаука и техника2227-10312414-03922014-12-0106768112PRESENTATION OF STATE SUPPORT (GRANTS) IN ACCOUNTING POLICY OF POLANDK. Zuk0The John Paul II Catholic University of LublinSince admission of Poland to the European Union Polish enterprises can make use of the state support in various forms including support in investments, investigations and developments, consulting, higher qualification, financing of exhibition participation, salary additional payments for invalid workers, repayment of loan portions. The purpose of the given publication is to make an analysis of accounting method for state support which is granted for an organization within the frameworks of the accounting policy depending on the obtained grants.Enterprises must select themselves a grant accounting form as in account books so while presenting financial reporting and these accounting and reporting forms must be reflected in the enterprise policy of accounting. The enterprise accounting policy indicates principles for creation of reserves and conditional obligations related with grants. Enterprises can use some simplifications and they can exclude creation of reserves and withhold conditional obligations concerning the grants if these measures are considered as insignificant.In accordance with the enterprise accounting policy account books must contain recordings on grant provision when a grant is transferred to the bank account or when an enterprise receives a written notice confirming final decision about payments from a financing institution. The accounting policy must determine principles of bank operation break-up on grant accounts and security system of data and files including accounting documents, accounts and other documents related to the obtained grant and the required archivation termhttps://sat.bntu.by/jour/article/view/18european unionaccounting policystate supportgrants |
| spellingShingle | K. Zuk PRESENTATION OF STATE SUPPORT (GRANTS) IN ACCOUNTING POLICY OF POLAND Наука и техника european union accounting policy state support grants |
| title | PRESENTATION OF STATE SUPPORT (GRANTS) IN ACCOUNTING POLICY OF POLAND |
| title_full | PRESENTATION OF STATE SUPPORT (GRANTS) IN ACCOUNTING POLICY OF POLAND |
| title_fullStr | PRESENTATION OF STATE SUPPORT (GRANTS) IN ACCOUNTING POLICY OF POLAND |
| title_full_unstemmed | PRESENTATION OF STATE SUPPORT (GRANTS) IN ACCOUNTING POLICY OF POLAND |
| title_short | PRESENTATION OF STATE SUPPORT (GRANTS) IN ACCOUNTING POLICY OF POLAND |
| title_sort | presentation of state support grants in accounting policy of poland |
| topic | european union accounting policy state support grants |
| url | https://sat.bntu.by/jour/article/view/18 |
| work_keys_str_mv | AT kzuk presentationofstatesupportgrantsinaccountingpolicyofpoland |