Ujęcie w księgach rachunkowych dotacji do środków trwałych nabywanych w drodze leasingu finansowego
Accounting for grants for fixed assets acquisition through finance lease

Summary/Abstract: Accounting for and presentation in financial statements of subsidizing fixed assets acquisition through finance lease is an important issue because of extensive use of European Union grants by economic entities after Poland’s joining the EU, and still greater opportunities in this regard afforded by the program of subsidies for the period 2007–2013. The fact of financing fixed assets through finance lease is not reflected in accounting records until after approval of the application for payment by the financing institution or remittance of the grant to the beneficiary’s account. The grant received should be recognized as deferred income, which gradually increases other operating income, parallel to provisions for depreciation or amortisement of fixed assets financed from this source.

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