Unele aspecte privind contabilitatea şi gestiunea provizioanelor în conformitate cu prevederile Standardelor Naţionale de Contabilitate noi

Abstract

The purpose of this article is to present the particularities of accounting and management of different kinds of provisions, especially of the provisions for liabilities and charges, according to the regulations of new accounting national standards: important issues, definition, classification, evaluation, recognition and so on.