文章基本信息

标题：APPRECIATIONS REGARDING THE FINANCIAL IMPLICATIONS OF THE IAS/IFRS ADOPTION ON THE ELEMENTS OF THE PROVISIONS TYPE
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作者：Dumitru Mihaela
期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2008
卷号：XVII
期号：03
页码：1183-1186
出版社：University of Oradea
摘要：
The present paper contains appreciations regarding the contents and the effects of the IAS/IFRS adoption on the elements of the provisions type within the financial reporting carried out by the enterprises. Assimilated will be also the elements considered to have a contingent character: assets and liabilities (element of novelty for the Romanian accounting system).
关键词：
contingent assets, contingent liabilities, provisions, restructuring, financial position