Abstract:
The theoretical and practical aspects of provisions accounting are examined in this article. The author referred to the main problems that may occur in provisions accounting: the determination of provisions’ composition, the recognition and evaluation of provisions, the estimation of the tax consequences and the identification of provisions’ information in the financial statements. CZU: 657.41/.45.
Description:
POPOVICI, Angela. Aspecte teoretice şi practice ale contabilităţii provizioanelor. In: Contabilitate: provocări actuale şi aspiraţii pentru viitor: conf. șt. intern., 4 apr. 2012. Chișinău: ASEM, 2012, pp. 100-103. ISBN 978-9975-75-619-8.