Provizioanele și ajustările pentru depreciere – elemente esențiale pentru prezentarea imaginii fidele a situațiilor financiare
Allowances and Valuation Allowances – Essential Elements for the Presentation of the Fair View of the Financial Statements
Author(s): Elena StănciulescuSubject(s): Business Economy / Management, Accounting - Business Administration
Published by: Corpul Experților Contabili și Contabililor Autorizați din România (CECCAR)
Keywords: allowances; valuation allowances; fair view; prudence; valuation;
Summary/Abstract: 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, whether deductible or non-deductible, considering their significant role regarding the financial statements.
Journal: CECCAR Business Review
- Issue Year: 1/2020
- Issue No: 03
- Page Range: 24-34
- Page Count: 11
- Language: English, Romanian