https://www.socictopen.socict.org/files/original/8daf9d82169e486c9089bcef391aeeec.pdf 51d701e59be2529775310874ecf94990 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Coronavirus Description An account of the resource Dominio científico: Coronavirus Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Statutory regulation of state aid accounting: international (IFRS) and national approach Creator An entity primarily responsible for making the resource L.V. Chyzhevska, D.S. Osipchuk Description An account of the resource International and national legislation in the field of normative and legal regulation of state aid is considered. Their complex interrelation and influence on the mechanism of receiving state aid is investigated. The main trends in the field of state assistance during the coronavirus pandemic are analyzed. The main criteria of its recognition and classification as state aid measures are studied. Based on the results of the analysis of the concept of «state aid», its characteristic features are formed and highlighted. The mechanism of assessment of admissible state aid in European practice is investigated. The directions of state aid which are considered admissible according to the legislation are considered. The influence of normative and legal regulation on state aid accounting is established. The concept of state aid as an object of accounting is studied. The common and distinctive features of state aid accounting in accordance with the International Accounting Standard 20 «Accounting for State Grants and Disclosure of State Aid Information» and Regulation (Standard) of Accounting 15 «Income» are considered. Date A point or period of time associated with an event in the lifecycle of the resource 2020 Subject The topic of the resource State support, state aid, subsidies, targeted funding, normative and legal regulation, state aid accounting, ifrs 20, targeted funding accounting Identifier An unambiguous reference to the resource within a given context 10.26642/pbo-2020-2(46)-61-69 Source A related resource from which the described resource is derived Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу Publisher An entity responsible for making the resource available Zhytomyr Polytechnic State University Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Accounting. Bookkeeping