Practical accounting
Provizioane privind indemnizația pentru concediu de odihnă: formare, utilizare, prezentare
Stabilirea politicilor contabile presupune, după caz, și determinarea tratamentului aferent provizioanelor. Conform SNC ”Capital propriu și datorii”, situațiile pentru care sunt formate provizioane, pot fi: litigiile, amenzile și penalitățile, despăgubirile, daunele şi alte datorii incerte; reparația şi deservirea în cursul perioadei de garanţie a activelor vîndute; pensiile şi obligaţiile similare; ieşirea imobilizărilor corporale şi alte acţiuni similare legate de acestea; impozitele; recompensele personalului pentru rez...
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The date of publishing:
15 June /2016 13:30
Domeniu:
Contabilitate
Tags:
indemnizatii | Contabilitate | provizioane | amenzi | penalități | concediu de odihnă | codul muncii
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