Estimated values: the provisions and the write-downs of assets as tools to manipulate financial results of enterprises

Estimated values: the provisions and the write-downs of assets as tools to manipulate financial results of enterprises

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<p>The purpose of using estimated values such as: provisions and write-downs of assets is to limit economic risk. Provisions should protect the entity against the adverse effects of future economic events that are possible to predict, and the write-downs of assets should protect the entity aga...

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Bibliographic Details
Main Author: Konrad Stępień
Format: Article
Language:English
Published: Nicolaus Copernicus University in Toruń 2015-08-01
Series:Copernican Journal of Finance & Accounting
Subjects:
estimated values
provisions
write-downs of assets
financial result
Online Access:https://apcz.umk.pl/czasopisma/index.php/CJFA/article/view/7412

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