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Title: | Aspecte teoretice şi practice ale contabilităţii provizioanelor |
Authors: | Popovici, Angela |
Keywords: | contabilitatea provizioanelor provizioane |
Issue Date: | Apr-2012 |
Publisher: | ASEM |
Abstract: | The theoretical and practical aspects of provisions accounting are examined in this article. The author referred to the main problems that may occur in provisions accounting: the determination of provisions’ composition, the recognition and evaluation of provisions, the estimation of the tax consequences and the identification of provisions’ information in the financial statements. CZU: 657.41/.45. |
Description: | POPOVICI, Angela. Aspecte teoretice şi practice ale contabilităţii provizioanelor. In: Contabilitate: provocări actuale şi aspiraţii pentru viitor: conf. șt. intern., 4 apr. 2012. Chișinău: ASEM, 2012, pp. 100-103. ISBN 978-9975-75-619-8. |
URI: | http://irek.ase.md:80/xmlui/handle/123456789.1/223 |
ISBN: | 978-9975-75-619-8 |
Appears in Collections: | 2.Articole |
Files in This Item:
File | Description | Size | Format | |
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Popovici_A_ conf_aprilie_2012.pdf | 288.31 kB | Adobe PDF | View/Open |
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