Particularities Regarding Provision Accounting
In this article, we aim to present the definition and recognition of provisions, the summary of accounting regulations concerning the accounting of provisions, the accounting of various operations and events regarding provisions, as well as the information related to provisions disclosed in the note...
Saved in:
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
The Body of Expert and Licensed Accountants of Romania
2025-07-01
|
| Series: | CECCAR Business Review |
| Subjects: | |
| Online Access: |
https://www.ceccarbusinessreview.ro/particularities-regarding-provision-accounting-a481d/download-PDF/
|
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| Summary: | In this article, we aim to present the definition and recognition of provisions, the summary of accounting regulations concerning the accounting of provisions, the accounting of various operations and events regarding provisions, as well as the information related to provisions disclosed in the notes to the financial statements, all of these issues being presented through a case study. |
|---|---|
| ISSN: | 2668-8921 |