Year: 2025
Type: article
Abstract: In this article, we aim to present the definition and recognition of provisions, the summary of accounting regulations concerning the accounting of provisions, the accounting of various operations and events regarding provisions, as well as the information related to provisions disclosed in the notes to the financial statements, all of these issues being presented through a case study.
Source: CECCAR BUSINESS REVIEW
Author: Corina-Graziella Bâtcă-Dumitru
Institution: Bucharest University of Economic Studies
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4412846267