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Accounting for the partial activity allowance

The accounting of the partial activity allowance seems to be subject to debate. On the one hand, there are supporters of the credit charges account and on the other, supporters of the charges transfer account, more rarely from the subsidy account.

the recommendations of authority Accounting standards offer different treatment depending on whether the company applies CPP or IFRS standards.

 Accounting for the partial activity allowance

Presentation of these different accounting options.

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