Subvenções governamentais em PGC e NIRF

Abstract

Public companies are a strategic form of State intervention in the supply of goods and services that are increasingly sought after by the society. The effective performance of these companies depends to a great extent on the funds from the State Budget, in the form of grants. The accounting treatment of these funds has deserved particular attention, not only for its weight in the Financial Statements as well as for the significant impact that they translate in the investments and the exploration activities of public companies. The State budget, origin of the grant funds, follows the peculiarities of Public Accounting, in compliance with the requirements of the General State Account. While the accounting of public companies must comply with that stated in the General Plan of Accounting, which is currently adjusted to the International Financial Reporting Standards (IFRS), in harmony with the commands of public accounting. The advances made in accounting science, with the adoption of International Accounting Standards, constitute the fundamental reason for carrying out this study aiming at a comparative study of the accounting treatment of financial statements. grants under the PGC and IFRS. The two normative instruments approach the method of grant recognition and dissemination based on two types, highlighting the targeted grants for exploration activities and investment grants. The accounting treatment recommended for each type of grant, is presented in an articulated and harmonized way in specific accounts, both at IFRS and PGC level, although it is necessary to address some improvements in the framework of some PGC accounts. (TRADUÇÃO NOSSA)