The provisions in management of risks
Provisions allow firms to defer the funds in times when they reach positive results, for the periods, in which they assume higher costs or for less economically successful periods. Similarly to allowances they are accounting items, which do not overestimate assets and revenues, and vice versa undere...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Mendel University Press
2009-01-01
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| Series: | Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis |
| Subjects: | |
| Online Access: | https://acta.mendelu.cz/57/6/0323/ |