تحليل المعالجة المحاسبية للإعانات وأثرها على تحديد نتيجة المؤسسة

Abstract

This study aimed to highlight the accounting treatment of subsidies and their impact on the company's results by addressing how subsidies are accounted for according to the SCF, with reference to IAS 20 "Government Grants". The study was applied to two companies benefiting from government subsidies: El Mahroussa Company and EURL TOTAL X PORT. Subsidy files were examined for a company benefiting from consumer product support subsidies (oil – El Mahroussa Company) and another company benefiting from export support subsidies (cement – EURL TOTAL X PORT). The study concluded that there is a direct relationship between subsidies and the company’s results, as subsidies increase revenues and consequently improve the company’s financial results. These subsidies are also tax-exempt in both cases.