The Principle of Prudence and the Constituency of Provisions
| Autor: | Prof. Ph.D. Saveta Tudorache, Lecturer Ph.D. Anca Bratu, Assistant Mariana Gurau |
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| Jazyk: | angličtina |
| Rok vydání: | 2008 |
| Předmět: | |
| Zdroj: | Manager, Vol 8, Iss 1, Pp 77-84 (2008) |
| ISSN: | 1453-0503 |
| Popis: | Provisions are constituted for the purpose of complying with the principle of prudenceThese are comprised into annual expenses until they are used. Their destination is to cover the expensesthat prior or actual events make them possible. Indirectly, the provisions represent the equivalent of probabledebts generating loss or expense. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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