ESTIMATING AND ACCOUNTING FOR UNCERTAINTY

In this paper we will outline the main aspects by which uncertainty can be reflected in accounting through provisions for risks and expenses. The management of a company is directly involved in the production of accounting information. Therefore, they need to be careful, responsible and prudent w...

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Bibliographic Details
Main Authors: BRAGĂ FILOFTEIA VIORICA, NĂFTĂNĂILĂ ALINA CRISTINA, SOARE JANINA, DARIE CASIANA MARIA
Format: Article
Language:English
Published: Academica Brâncuşi 2019-10-01
Series:Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
Subjects:
Online Access:http://www.utgjiu.ro/revista/ec/pdf/2019-05/12_Braga.pdf