Allowances and Valuation Allowances – Essential Elements for the Presentation of the Fair View of the Financial Statements
This article presents the accounting and fiscal treatment of allowances and valuation allowances. In order to achieve the accounting’s objective of providing the fair view, it is required that all accounting principles are followed and the allowances or impairment losses of assets are recorded, whet...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
The Body of Expert and Licensed Accountants of Romania
2020-04-01
|
| Series: | CECCAR Business Review |
| Subjects: | |
| Online Access: |
https://www.ceccarbusinessreview.ro/allowances-and-valuation-allowances-essential-elements-for-the-presentation-of-the-fair-view-of-the-financial-statements-a19d/download-PDF/
|