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Government grants

In: UK Gaap

Author

Listed:
  • Mike Davies

    (Ernst & Young)

  • Ron Paterson

    (Ernst & Young)

  • Allister Wilson

    (Ernst & Young)

Abstract

Government grants are defined in SSAP 4, the relevant accounting standard on the subject, as ‘assistance by government in the form of cash or transfers of assets to an enterprise in return for past or future compliance with certain conditions relating to the operating activities of the enterprise’.1 Such assistance has been available to commercial enterprises for many years, although its form and extent have undergone many changes according to the shifting economic philosophies of the government of the day.

Suggested Citation

  • Mike Davies & Ron Paterson & Allister Wilson, 1992. "Government grants," Palgrave Macmillan Books, in: UK Gaap, edition 0, chapter 0, pages 861-872, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-349-12998-0_15
    DOI: 10.1007/978-1-349-12998-0_15
    as

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