Autore: Baldissera, Annalisa
Titolo: Suspension of Depreciation and Amortization vs. Government Financial Support for Businesses: An International Comparison
Periodico: Symphonya
Anno: 2024 - Fascicolo: 1 - Pagina iniziale: 36 - Pagina finale: 51

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




SICI: 1593-0300(2024)1<36:SODAAV>2.0.ZU;2-2

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