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Please use this identifier to cite or link to this item: https://irek.ase.md:443/xmlui/handle/123456789/4236
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dc.contributor.authorLuchian, Valeria-
dc.date.accessioned2025-06-27T06:18:51Z-
dc.date.available2025-06-27T06:18:51Z-
dc.date.issued2025-
dc.identifier.isbn978-9975-168-25-0 (PDF)-
dc.identifier.urihttps://irek.ase.md:443/xmlui/handle/123456789/4236-
dc.descriptionLUCHIAN, Valeria. Semnificația economică și raportarea financiară a provizioanelor = Economic Significance and Financial Reporting of Provisions. Online. Coord. șt.: Liliana LAZARI. In: Challenges of Accounting for Young Researchers: International Student Scientific Conference, ISSC 2025, 9th Edition, March 14-15, 2025: Collection of scientific articles. Chişinău: SEP ASEM, 2025, pp. 186-189. ISBN 978-9975-168-25-0 (PDF). Disponibil: https://doi.org/10.53486/issc2025.53en_US
dc.description.abstractProvisions 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, M40en_US
dc.language.isootheren_US
dc.publisherSEP ASEMen_US
dc.subjectprovisionsen_US
dc.subjectfinancial reportingen_US
dc.subjectfinancial stabilityen_US
dc.subjectlitigation provisionsen_US
dc.subjectprovision classificationen_US
dc.titleSemnificația economică și raportarea financiară a provizioaneloren_US
dc.title.alternativeEconomic Significance and Financial Reporting of Provisionsen_US
dc.typeArticleen_US
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