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...
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| Format: | Article |
| Language: | English |
| Published: |
The Body of Expert and Licensed Accountants of Romania
2025-07-01
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| Series: | CECCAR Business Review |
| Subjects: | |
| Online Access: |
https://www.ceccarbusinessreview.ro/particularities-regarding-provision-accounting-a481d/download-PDF/
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| _version_ | 1839607580212592640 |
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| author | Corina-Graziella BÂTCĂ-DUMITRU |
| author_facet | Corina-Graziella BÂTCĂ-DUMITRU |
| author_sort | Corina-Graziella BÂTCĂ-DUMITRU |
| collection | DOAJ |
| description | 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. |
| format | Article |
| id | doaj-art-bf6fca2bcbcf42b889519e809beb9c91 |
| institution | Matheson Library |
| issn | 2668-8921 |
| language | English |
| publishDate | 2025-07-01 |
| publisher | The Body of Expert and Licensed Accountants of Romania |
| record_format | Article |
| series | CECCAR Business Review |
| spelling | doaj-art-bf6fca2bcbcf42b889519e809beb9c912025-08-01T05:23:00ZengThe Body of Expert and Licensed Accountants of RomaniaCECCAR Business Review2668-89212025-07-0166111910.37945/cbr.2025.06.0226688921Particularities Regarding Provision AccountingCorina-Graziella BÂTCĂ-DUMITRU0Bucharest University of Economic StudiesIn 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. https://www.ceccarbusinessreview.ro/particularities-regarding-provision-accounting-a481d/download-PDF/ provisionsrecognitioncancellationpresent valuefinancial statementsexplanatory notes |
| spellingShingle | Corina-Graziella BÂTCĂ-DUMITRU Particularities Regarding Provision Accounting CECCAR Business Review provisions recognition cancellation present value financial statements explanatory notes |
| title | Particularities Regarding Provision Accounting |
| title_full | Particularities Regarding Provision Accounting |
| title_fullStr | Particularities Regarding Provision Accounting |
| title_full_unstemmed | Particularities Regarding Provision Accounting |
| title_short | Particularities Regarding Provision Accounting |
| title_sort | particularities regarding provision accounting |
| topic | provisions recognition cancellation present value financial statements explanatory notes |
| url |
https://www.ceccarbusinessreview.ro/particularities-regarding-provision-accounting-a481d/download-PDF/
|
| work_keys_str_mv | AT corinagraziellabatcadumitru particularitiesregardingprovisionaccounting |