{"title":"暂停折旧和摊销与政府对企业的财政支持：国际比较","authors":"Annalisa Baldissera","doi":"10.4468/2024.1.04baldissera","DOIUrl":null,"url":null,"abstract":"The macroeconomic crisis caused by COVID-19 has led many governments to take emergency actions for safeguarding businesses. In Italy, the suspension of depreciation and amortization (D&A) accounting represented a notable measure as it did not entail expenses for the state. This study aims to evaluate the impact of D&A suspension compared to that of international policies implemented with public financial disbursement. The results show that the measure – quantified in terms of lower business losses – has reached a significant extent, comparable to that of actions financed through public spending.","PeriodicalId":509643,"journal":{"name":"Symphonya. Emerging Issues in Management","volume":"76 3","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2024-07-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Suspension of Depreciation and Amortization vs. Government Financial Support for Businesses: An International Comparison\",\"authors\":\"Annalisa Baldissera\",\"doi\":\"10.4468/2024.1.04baldissera\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The macroeconomic crisis caused by COVID-19 has led many governments to take emergency actions for safeguarding businesses. In Italy, the suspension of depreciation and amortization (D&A) accounting represented a notable measure as it did not entail expenses for the state. This study aims to evaluate the impact of D&A suspension compared to that of international policies implemented with public financial disbursement. The results show that the measure – quantified in terms of lower business losses – has reached a significant extent, comparable to that of actions financed through public spending.\",\"PeriodicalId\":509643,\"journal\":{\"name\":\"Symphonya. Emerging Issues in Management\",\"volume\":\"76 3\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2024-07-11\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Symphonya. Emerging Issues in Management\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.4468/2024.1.04baldissera\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Symphonya. Emerging Issues in Management","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.4468/2024.1.04baldissera","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Suspension of Depreciation and Amortization vs. Government Financial Support for Businesses: An International Comparison
The macroeconomic crisis caused by COVID-19 has led many governments to take emergency actions for safeguarding businesses. In Italy, the suspension of depreciation and amortization (D&A) accounting represented a notable measure as it did not entail expenses for the state. This study aims to evaluate the impact of D&A suspension compared to that of international policies implemented with public financial disbursement. The results show that the measure – quantified in terms of lower business losses – has reached a significant extent, comparable to that of actions financed through public spending.
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