Semnificația economică și raportarea financiară a provizioanelor

Abstract

Provisions are essential in financial reporting, ensuring recognition and management of uncertain obligations. This study examines their role under National Accounting Standards (SNC), emphasizing financial stability, risk mitigation, and transparency. The classification of provisions—covering employee benefits, warranties, litigation, and taxes—demonstrates their impact on business operations. Effective management supports resource allocation, compliance, and accurate financial reporting, enhancing sustainability and investor confidence. Periodic reassessment ensures regulatory adherence and prevents liquidity issues or profit distortions that could affect strategic planning and credibility. CZU: 657.41/.45(478); JEL: G32, M40