. . topic
map of accounting and auditing . .
concept > accounting
concept > accounting
subject > accounting
theme > government grants
| class
/ concept name |
government
grants |
| sub-class of |
accounting
theme
. accounting
subject
.
|
| full name / other names |
government grants and assistance: grant, assistance, contribution, donation, gift, subsidy, subsidies |
| description |
grants and other financial assistance from a
government agency
|
| is the subject of |
standard . SFAS 116 - Accounting for Contributions Received and Contributions Made . SSAP 04 - Accounting for government grants . GASBS-24 . IAS 20 - Accounting for Government Grants and Disclosure of Government Assistance . |
| general topic |
contribution .
|
notes
an electronic thesaurus of
accounting and auditing terms comprising a
hierarchy of concepts and their associations AND
an index of accounting and auditing internet
resources and training materials built on the
thesaurus
This page was first published in
April 2002; last updated in June 2015.