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Unele probleme ale contabilităţii provizioanelor

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cris.sourceIdoai:irek.ase.md:1234567890/636
dc.creatorPopovici, Angela
dc.date2020-10-06T09:58:23Z
dc.date2020-10-06T09:58:23Z
dc.date2018-09
dc.date.accessioned2023-11-13T20:53:15Z
dc.date.available2023-11-13T20:53:15Z
dc.descriptionPOPOVICI, Angela. Unele probleme ale contabilităţii provizioanelor. In: Competitivitatea şi inovarea în economia cunoaşterii [online]: culegere de articole selective: conf. şt. intern., 28-29 sept., 2018. Chişinău: ASEM, 2018, vol. 1, pp. 97-104. E-ISBN 978-9975-75-932-8.
dc.descriptionThe 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
dc.formatapplication/pdf
dc.identifier978-9975-75-932-8
dc.identifier${dspace.ui.url}/handle/1234567890/636
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/636
dc.identifier.urihttps://cris.ase.md/handle/123456789/4703
dc.languageother
dc.publisherASEM
dc.subjectprovisions
dc.subjectrecognition
dc.subjectassessment
dc.subjectestablishment of provisions
dc.subjectthe use and annulment of provisions
dc.subjectfinancial statements
dc.titleUnele probleme ale contabilităţii provizioanelor
dc.typeArticle
dspace.entity.typePublication
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