The Curious Accounting Treatment of the Swedish Government Loan to Uddeholm.
讲述瑞典政府和Uddeholm公司如何通过立法将政府贷款记为补贴，以改善公司资产负债表，揭示经济后果如何影响会计处理，以及会计行业如何说服政治决策者不干预会计判断。
Abstract ABSTRACT: This article describes the successful attempt of the Swedish Government and Uddeholm to circumvent the normal accounting treatment for a government loan to a major company that found itself perilously close to defaulting on its long-term loans. While the transaction between the Government and the company was represented as being a loan, the Swedish Parliament enacted legislation requiring that it be accounted for as if it were a subsidy, hence improving the company's balance-sheet "solidity." The events described here illustrate how the economic consequences of a transaction can dictate its accounting treatment, as well as how the accounting profession can eventually persuade political decision makers not to interfere in accounting determinations.