Covid-19 outbreak resulted in several governmental measures to support entities in facing the effects on their activities. Some measures aimed at financially support entities while others had as main objective providing tax relieves. Existing IFRS guidance is explored in order to allow readers to exercise judgement in deciding which guidance may best present the financial effects of these measures in IFRS financial statements.
KEYWORDS: Covid-19, Tax Credit, Forgivable Loans, Grants, Governmental Measure, Contract
Acunzo, G. A. (2020). Sulla natura contabile delle principali misure di sostegno all’economia per effetto della pandemia da covid-19, RIREA n. 3, pp. 390-396.