SPECIFIC ACCOUNTING POLICIES ON PUBLIC INSTITUTIONS RELATED TO PROVISIONS, CONTIGENT LIABILITIES AND CONTIGENT ASSETS

SPECIFIC ACCOUNTING POLICIES ON PUBLIC INSTITUTIONS RELATED TO PROVISIONS, CONTIGENT LIABILITIES AND CONTIGENT ASSETS

Nowadays, the activity performed by professional accountants should be transparent and the communication process should be an efficient one so that the data transmitted is relevant and reliable. Such characteristics can become achievable only within a quality accounting referential, based on interna...

Full description

Bibliographic Details
Main Author: Ţenovici Cristina Otilia
Format: Article
Language:English
Published: Academica Brâncuşi 2013-04-01
Series:Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
Subjects:
provisions
onerous contract
contingent liability
contingent asset
appraisal
Online Access:http://www.utgjiu.ro/revista/ec/pdf/2013-02/44_Tenovici%20Cristina.pdf

Internet

http://www.utgjiu.ro/revista/ec/pdf/2013-02/44_Tenovici%20Cristina.pdf

Similar Items