Publication: Aspecte practice privind contabilitatea provizioanelor
Date
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
ASEM
Abstract
Description
BARAC, Catalina, CUȘMĂUNSĂ, Rodica. Aspecte practice privind contabilitatea provizioanelor = Recognizing and booking of expences according to accrual method of accounting. In: Provocările contabilităţii în viziunea tinerilor cercetători: Conf. şt. intern. studenţească, ISSC 2021: Culegere de articole ştiinţifice, Ed. a 5-a, 11-12 martie 2021. Chişinău: ASEM, 2021, pp. 137-142. ISBN 978-9975-155-12-0.
In this article, the authors will examine the process of recognizeing and booking for the accruals related to the payment of rewards for the results of the entity's annual activity and their specific on accounting policies. Also, it will be examineted the accounting and tax treatment for the creation and use of that accruals to render a true and fair view of the entity's economic and financial performance. JEL: M41, L25
In this article, the authors will examine the process of recognizeing and booking for the accruals related to the payment of rewards for the results of the entity's annual activity and their specific on accounting policies. Also, it will be examineted the accounting and tax treatment for the creation and use of that accruals to render a true and fair view of the entity's economic and financial performance. JEL: M41, L25
Keywords
accruals, accrual method of accounting, bonus