Aspecte practice privind contabilitatea provizioanelor

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Title:	Aspecte practice privind contabilitatea provizioanelor
Other Titles:	Recognizing and booking of expences according to accrual method of accounting
Authors:	Barac, Cătălina Cușmăunsă, Rodica
Keywords:	accruals accrual method of accounting bonus
Issue Date:	Mar-2021
Publisher:	ASEM
Abstract:	In this article, the authors will examine the process of recognizeing and booking for the accruals related to the payment of rewards for the results of the entity's annual activity and their specific on accounting policies. Also, it will be examineted the accounting and tax treatment for the creation and use of that accruals to render a true and fair view of the entity's economic and financial performance. JEL: M41, L25
Description:	BARAC, Catalina, CUȘMĂUNSĂ, Rodica. Aspecte practice privind contabilitatea provizioanelor = Recognizing and booking of expences according to accrual method of accounting. In: Provocările contabilităţii în viziunea tinerilor cercetători: Conf. şt. intern. studenţească, ISSC 2021: Culegere de articole ştiinţifice, Ed. a 5-a, 11-12 martie 2021. Chişinău: ASEM, 2021, pp. 137-142. ISBN 978-9975-155-12-0.
URI:	http://irek.ase.md:80/xmlui/handle/123456789.1/32
ISBN:	978-9975-155-12-0
Appears in Collections:	2.Articole

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