Peculiarities of Accounting and Taxation of Provisions in the Republic of Moldova

dc.contributor.author	Nederița, Alexandru
dc.contributor.author	Grabarovschi, Ludmila
dc.date.accessioned	2025-02-28T11:03:45Z
dc.date.available	2025-02-28T11:03:45Z
dc.date.issued	2024-11
dc.identifier.uri	https://irek.ase.md:443/xmlui/handle/123456789/3819
dc.description	NEDERIȚA, Alexandru, și Ludmila GRABAROVSCHI. Peculiarities of Accounting and Taxation of Provisions in the Republic of Moldova. In: Сучасні виклики сталого розвитку бізнесу: тези виступів 5 Міжнар. наук.-практ. конф., 06-07 листопада 2024. Житомир: Житомирська політехніка, 2024, pp. 236-237. ISBN 968-966-683-663-5.	en_US
dc.description.abstract	Throughout their economic activity, businesses are exposed to various risks, which may lead to unforeseen expenses (losses). To cover such expenses/losses, companies put aside funds, i.e. provision estimates, which, in fact, are potential risk estimates, and represent one of the criteria affecting the reliability of financial reporting. The recognition and taxation of such provisions at Moldovan undertakings is governed by the National Accounting Standard (NAS) “Equity and Liabilities” [1] and by the Tax Code (TC). UDC 657.222.	en_US
dc.language.iso	en	en_US
dc.subject	Republic of Moldova	en_US
dc.subject	provisions	en_US
dc.subject	accounting	en_US
dc.title	Peculiarities of Accounting and Taxation of Provisions in the Republic of Moldova	en_US
dc.type	Article	en_US