Implicaţiile principiului prudenţei asupra provizioanelor.
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ŢURCANU, Viorel; BÂRCĂ, Aliona. Implicaţiile principiului prudenţei asupra provizioanelor.. In: Economica. 2006, nr. 3(55), pp. 56-62. ISSN 1810-9136.
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Economica
Numărul 3(55) / 2006 / ISSN 1810-9136

Implicaţiile principiului prudenţei asupra provizioanelor.

Pag. 56-62

Ţurcanu Viorel, Bârcă Aliona
 
Academia de Studii Economice din Moldova
 
Disponibil în IBN: 5 decembrie 2013


Rezumat

Privisions represent one of the instruments handled by the accountant, capable to change the entreprise’s financial result for the purpose of its prevention. The principle of prudence iz that norm that generates the appearance of two kinds of provisions: - provisions for depreciation; - provision for risks and costs.

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