Contabilitatea provizioanelor
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2024-04-25 17:08
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POSTICĂ, Elena, LAZARI, Liliana. Contabilitatea provizioanelor. In: Simpozion ştiinţific al tinerilor cercetători , Ed. 18, 19-20 iunie 2020, Chişinău. Chişinău Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2020, Ediţia 18, pp. 326-329. ISBN 978-9975-75-975-5..
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Simpozion ştiinţific al tinerilor cercetători
Ediţia 18, 2020
Simpozionul "Simpozion ştiinţific al tinerilor cercetători"
18, Chişinău, Moldova, 19-20 iunie 2020

Contabilitatea provizioanelor

JEL: M41

Pag. 326-329

Postică Elena, Lazari Liliana
 
Academia de Studii Economice din Moldova
 
 
Disponibil în IBN: 7 august 2020


Rezumat

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

Cuvinte-cheie
accounting, provisions, employees, salary, Methods, assessment.