Unele probleme ale contabilităţii provizioanelor

Abstract

The research timeliness follows from the need to improve the accounting for provisions in line with the EU Directives and with the IFRS. The Article is aimed to perform a critical review of the field-related literature and the European and international accounting rules, to present the provisions related data mirrored in the financial statements, and to lay down recommendations for their improvement. Research Method. The subject-matter dialectical approach has been used during the research, as well as the methods specific for economic subjects, such as observation, selection, grouping, comparison, etc. Outcomes. Developing the recommendations in respect of: the setting of provisions composition; the recognition and evaluation of provisions in compliance with the national and international accounting regulations; the booking of the operations for provisions setting, using and cancelling; the identification of data on provisions to be displayed in financial statements. JEL: M-41