SPECIFIC ACCOUNTING POLICIES ON PUBLIC INSTITUTIONS RELATED TO PROVISIONS, CONTIGENT LIABILITIES AND CONTIGENT ASSETS

Nowadays, the activity performed by professional accountants should be transparent and the communication process should be an efficient one so that the data transmitted is relevant and reliable. Such characteristics can become achievable only within a quality accounting referential, based on interna...

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Bibliographic Details
Published in:	Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
Main Author:	Ţenovici Cristina Otilia
Format:	Article
Language:	English
Published:	Academica Brâncuşi 2013-04-01
Subjects:	provisions onerous contract contingent liability contingent asset appraisal
Online Access:	http://www.utgjiu.ro/revista/ec/pdf/2013-02/44_Tenovici%20Cristina.pdf

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