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 asit 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.

Suspension of Depreciation and Amortization vs. Government Financial Support for Businesses: An International Comparison

Baldissera, Annalisa
2024-01-01

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 asit 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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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11379/614348
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