Reflection of Recognition of Provisions in Accounting and Improvement of their Assessment
DOI:
https://doi.org/10.51699/ajdes.v23i.609Keywords:
Obligations, liabilities, provisions, legal responsibility, reliability, IFRS, constructive, responsibility, onerous contracts, restructuringAbstract
In this article examines the opinions on the reflection and formalization of provisions in accounting and the research conducted by the world's leading foreign scientists on the reflection of the recognition of provisions in accounting and the improvement of their assessment has been analyzed. Also, recognition of estimated liabilities and its types are also explained and opinions are expressed on the issues of correct classification of obligations, their evaluation, recognition and determination of the reliability of accounting.
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