미국 첨단제조생산세액공제의 회계처리 사례와 정부보조금 회계기준 개선 방안

Under the U.S. Inflation Reduction Act, the Advanced Manufacturing Production Credit allows companies to either claim the tax credit as a direct refund from the government or transfer it to a third party. Consequently, many firms treat it as income-related government grants. Korea’s leading battery manufacturers —LG Energy Solution, SK On, and Samsung SDI—recognize the credit as other operating income, whereas Panasonic, First Solar, and Enphase Energy deduct it from cost of sales. In addition, grants related to the acquisition of long-term assets are accounted for differently across firms: BAE Systems and Daesung Energy recognize the grant as deferred income(liabilities), while TSMC, Intel, and Hanwha Solutions deduct it from the carrying amount of tangible assets. This variation reflects the fact that International Financial Reporting Standards permit diverse approaches for government grants, which makes it difficult for financial statement users to compare financial performance and financial ratios across companies. This issue has also been a subject of discussion in the recent development of U.S. government grant accounting standards. Going forward, government grant accounting standards should be improved to enhance comparability across firms by adopting the gross presentation as a fundamental principle, consistent with the qualitative characteristic of faithful representation. In the meantime, companies should provide detailed disclosure of the effects of government grants on financial statement line items according to the accounting method applied, to ensure transparency and comparability.