Estimated values: the provisions and the write-downs of assets as tools to manipulate financial results of enterprises
<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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| Format: | Article |
| Language: | English |
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Nicolaus Copernicus University in Toruń
2015-08-01
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| Series: | Copernican Journal of Finance & Accounting |
| Subjects: | |
| Online Access: | https://apcz.umk.pl/czasopisma/index.php/CJFA/article/view/7412 |
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