Publication: Accounting provisions for holiday pay
Date
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
ASEM
Abstract
Description
BOTNARI, Daniela. Accounting provisions for holiday pay = Contabilitatea provizioanelor pentru plata concediilor de odihnă. Coord. șt.: BAJAN, Maia. In: Simpozion Ştiinţific al Tinerilor Cercetători, (8-9 aprilie 2022) [online]: Culegere de lucrări ştiinţifice. Ediţia a 20-a. Chişinău: ASEM, 2022, vol. 1, pp. 181-185. ISBN 978-9975-3590-2-3 (PDF).
This article highlights the notion of provision and the general aspects of keeping the accounting of provisions. The author has generalized the most important establishment’s aspects of provisions for the rest leave. Provisions are the main instruments that help to reduce risk and give greater confidence that allows the entity to be prepared for any risk. CZU: 657.471.12(478); JEL: M41, M49, M50; DOI: https://doi.org/10.53486/9789975359023.36
This article highlights the notion of provision and the general aspects of keeping the accounting of provisions. The author has generalized the most important establishment’s aspects of provisions for the rest leave. Provisions are the main instruments that help to reduce risk and give greater confidence that allows the entity to be prepared for any risk. CZU: 657.471.12(478); JEL: M41, M49, M50; DOI: https://doi.org/10.53486/9789975359023.36
Keywords
accounting, provision, employee, holiday pay, salary