Conţinutul numărului revistei |
Articolul precedent |
Articolul urmator |
1153 45 |
Ultima descărcare din IBN: 2024-04-25 17:06 |
SM ISO690:2012 ŢURCANU, Viorel, BÎRCĂ, Aliona. Implicaţiile principiului prudenţei asupra provizioanelor.. In: Economica, 2006, nr. 3(55), pp. 56-62. ISSN 1810-9136. |
EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
Economica | ||||||
Numărul 3(55) / 2006 / ISSN 1810-9136 | ||||||
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Pag. 56-62 | ||||||
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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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