UDC: 631.162
https://doi.org/10.25198/2077-7175-2026-5-60


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FEATURES OF ACCOUNTING FOR SUBSIDIES FROM THE BUDGET IN A COMMERCIAL ORGANIZATION

L. A. Sviridova1, T. A. Terentyeva2
Orenburg State University named after V.A. Bondarenko, Orenburg, Russia
1 e-mail: lara.sviridova.1971@mail.ru
2 e-mail: teraudit56@mail.ru

Abstract. The issues of organization of accounting for targeted budget financing within the framework of state support for commercial organizations remain relevant in theory and in practice in the light of recent innovations in federal standards. The purpose of the study is to study the contradictions operating in the system of regulatory regulation of subsidy accounting and to find ways to eliminate these shortcomings, as well as to develop the organization and methodology of accounting for state aid based on the harmonization of the requirements of international and domestic standards. The methodological basis of the work is general scientific principles and research methods: analysis and synthesis, logical alignment, systematization, generalization and formalization, normative method, method of comparison. The article provides an analysis of changes in the accounting of state aid in commercial organizations, taking into account the innovations in the current system of regulatory regulation of accounting and financial reporting in the Russian Federation. The main purpose of the innovations is to bring the accounting rules for state aid in line with IFRS (IAS) 20 «Accounting for Government Grants and Disclosure of Government Assistance», as well as the provisions of the Budget Code of the Russian Federation and changes in the mechanism for providing budgetary funds for state support to commercial organizations engaged in the production of industrial products. Accounting schemes for registration of transactions, taking into account the latest changes in PBU 13/2000 «Accounting for state aid», require logical development in the context of new federal standards. The article presents the main stages of the implementation of the process of obtaining and spending targeted financing from the budget with information reflected in the system of accounts, taking into account the requirements of regulatory regulation. The article describes in detail the issues of accounting organization and the system of records on accounting accounts when using the approach (variant) to the accounting procedure for government subsidies from the perspective of income and from the perspective of capital. The expediency of using this variability in the formation of accounting policies in commercial organizations that are manufacturers of industrial products is substantiated. The position of the authors regarding terminology in the organization of accounting for state aid is presented. The scientific novelty of the research is: 1) in the disclosure of the methodology of accounting for state aid in a commercial organization based on approaches used in international practice; 2) in the development of terminology of accounting categories in the organization of accounting for state aid.

Key words: subsidies, targeted financing, support for small and medium-sized enterprises.

Cite as: Sviridova, L. A., Terentyeva, T. A. (2026) [Features of accounting for subsidies from the budget in a commercial organization]. Intellekt. Innovacii. Investicii [Intellect. Innovations. Investments]. Vol. 5, pp. 60–73. – https://doi.org/10.25198/2077-7175-2026-5-60.


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