非营利组织政府补助金的确认与核算:国家和国际方法(国际财务报告准则)

Daryna Osipchuk, Lyudmyla V. Chyzhevska, Hanna Yu. Khomenko
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引用次数: 0

摘要

本文探讨了与非营利组织政府补助金会计处理相关的问题。研究指出了非营利组织在确认政府补助收入方面存在的主要问题。作者调查了乌克兰非营利组织实践中涉及政府补助金和专用收据的业务会计所面临的挑战。此外,文章还强调了非营利组织记录中被动收入会计核算的特殊性。此外,研究还对乌克兰和一些外国的补助金和被动收入的国家会计实务进行了比较分析。对外国会计和税收法律的研究为制定反映非营利组织收入相关业务的方法奠定了基础,既考虑了专项收入,也考虑了经济活动或被动来源产生的收入。研究结果就赠款收入、专用收入和被动收入的会计处理和确认提出了建议。研究反对将被动收入作为专项资金处理,并根据我国非营利组织的税收法规,提出了两种确认此类收入的模式。具体地说,就是对需要缴纳所得税的非营利组织和免于缴纳所得税的非营利组织的模式加以区分。作者提出了一种会计分类账模式,用于记录与来自政府和其他私人来源的收入有关的交易。此外,研究还提出了调整国际会计准则第 20 号 "政府补助金会计和政府援助披露 "规定的建议,以便非营利组织对政府补助金和专项收入进行会计核算。考虑到非营利组织在活动中对与资产有关的赠款的具体使用情况,研究成果提出了两种确认与资产有关的赠款收入的模式。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
RECOGNITION AND ACCOUNTING OF GOVERNMENT GRANTS IN NONPROFIT ORGANIZATIONS: NATIONAL AND INTERNATIONAL APPROACHES (IFRS)
This article explores the issues related to the accounting treatment of government grants by nonprofit organizations. The study identifies key problematic aspects in recognizing revenue from government grants by non-profit organizations. The authors investigate the challenges associated with the accounting of operations involving government grants and earmarked receipts in the practices of non-profit organizations in Ukraine. Additionally, the article highlights the peculiarities of accounting for passive incomes in the records of non-profit organizations. Furthermore, the research presents a comparative analysis of the national accounting practices for grants and passive incomes in Ukraine and several foreign countries. The examination of accounting and tax legislation in foreign countries forms the basis for developing a methodology for reflecting the operations related to revenues of nonprofit organizations, considering both earmarked receipts and incomes arising from economic activities or passive sources. The research results provide recommendations regarding the accounting treatment and recognition of revenues from grants, earmarked receipts, and passive incomes. The study argues against the applicability of treating passive incomes as earmarked financing and proposes two models for recognizing such incomes based on the tax regulation of non-profit organizations in the country. Specifically, a distinction is made between models for non-profit organizations that are subject to income tax and those that are exempt from it. The authors propose an accounting ledger model for recording transactions related to receipts from the government and other private sources. Additionally, the study offers recommendations for adapting the provisions of IAS 20 «Accounting for Government Grants and Disclosure of Government Assistance» for the accounting of government grants and earmarked receipts by non-profit organizations. The research results illuminate two models for recognizing revenues from asset-related grants, taking into account the specific utilization of such assets in the activities of non-profit organizations.
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