ROZLICZENIE NABYCIA UDZIAŁÓW FINANSOWANYCH DOTACJAMI RZĄDOWYMI – STUDIUM PRZYPADKU
SETTLEMENT OF SHARE PURCHASE FINANCED BY GOVERNMENT SUBSIDIES – CASE STUDY

Summary/Abstract: One of the forms of financial support for the activity of innovative companies is subsidizing their operations by increasing their equity, which is accomplished by the purchase of shares or stocks by other entities (intermediary companies). The accounting standards applicable do not specify the manner of accounting, recording and presentation in the financial statements of the intermediaries of the subsidies obtained, and in practice there are various and often conflicting approaches to this issue. The article indicates that the purchase of longterm financial assets should not be settled by revenues and increase the entity’s financial result in the year of the subsidy, but should be settled over time for the period of holding shares in the portfolio of these assets in the position of long-term accrued income, and the subsidy should not affect the financial result until the shares or the stocks are disposed of.

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