{"title":"假日工资的会计准备","authors":"D. Botnari","doi":"10.53486/9789975359023.36","DOIUrl":null,"url":null,"abstract":"This article highlights the notion of provision and the general aspects of keeping the accounting of provisions. The author has generalized the most important establishment’s aspects of provisions for the rest leave. Provisions are the main instruments that help to reduce risk and give greater confidence that allows the entity to be prepared for any risk.","PeriodicalId":246549,"journal":{"name":"Culegere de lucrari stiintifice: Simpozion stiintific al tinerilor cercetatori, vol 1","volume":"16 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Accounting provisions for holiday pay\",\"authors\":\"D. Botnari\",\"doi\":\"10.53486/9789975359023.36\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This article highlights the notion of provision and the general aspects of keeping the accounting of provisions. The author has generalized the most important establishment’s aspects of provisions for the rest leave. Provisions are the main instruments that help to reduce risk and give greater confidence that allows the entity to be prepared for any risk.\",\"PeriodicalId\":246549,\"journal\":{\"name\":\"Culegere de lucrari stiintifice: Simpozion stiintific al tinerilor cercetatori, vol 1\",\"volume\":\"16 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-03-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Culegere de lucrari stiintifice: Simpozion stiintific al tinerilor cercetatori, vol 1\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.53486/9789975359023.36\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Culegere de lucrari stiintifice: Simpozion stiintific al tinerilor cercetatori, vol 1","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.53486/9789975359023.36","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
This article highlights the notion of provision and the general aspects of keeping the accounting of provisions. The author has generalized the most important establishment’s aspects of provisions for the rest leave. Provisions are the main instruments that help to reduce risk and give greater confidence that allows the entity to be prepared for any risk.