Contabilitatea provizioanelor

Abstract

Analyzing the given topic, I understood that there is definitely a need for improving the accounting of provisions in line with IFRS and SNC ,,Own Capital and the debts”,because every day there are a continuous development of accounting as well as of humanity too. These statements are applied to all sectors of the economy, including big entities and the small ones. The given article aims to present the accounting rules related to provisions and how they are presented,their partucularities and why are they so important for an entreprise.Also after reading it ,you will be able to understand how to register provisions through the given examples. JEL: M41