Accounting For Government Grants

On the basis of the research from a large number of related literatures and papers, summarized accounting theory of government grants, compared deep CAS16 IAS20 SSAP4. A detailed analysis of the old and the new Government Grants Accounting Standards, analyzed detailed government grants accounting rules under new Enterprise Income Tax Law. And cited the case of listed companies-related, clearly summed up the main different types of government grants of basic rules of accounting. Based on new guidelines for the interpretation of CAS16, combined with practical implementation of listed companies, try a government grants of listed companies accounting for the data statistical analysis, led to government grants of listed companies accounting issues to be studied, advices on improving the guidelines to do was discussed.