Particularities Regarding Provision Accounting

Corina-Graziella Bâtcă-Dumitru
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Corina-Graziella Bâtcă-Dumitru: Bucharest University of Economic Studies

CECCAR Business Review, 2025, vol. 6, issue 6, 11-19

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.

Keywords: provisions; recognition; cancellation; present value; financial statements; explanatory notes (search for similar items in EconPapers)
JEL-codes: M41 M48 M49 (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:6:y:2025:i:6:p:11-19

DOI: 10.37945/cbr.2025.06.02

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