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Provisions In Accounting Theory And Practice

Author

Listed:
  • Nadezhda Popova - Yosifova
  • Daniela Georgieva

    (University of Economics - Varna)

Abstract

The study discusses the accounting category of "provision", by way of presenting the historical development of the accounting concepts of provisioning on a global scale, as well as studying particularpractical problems, connected with the recognition of provisions, their assessment and the announcement of information about them in the financial statements of the enterprises, adhering to the international or national accounting regulations. Due to the varied use of the term "provision" in the study there is drawn our own definition and classification of the principal categories of provision. There is put forward a methodology for the assessment of provisions, based on two principal approaches, depending on the type of provisioned liabilities and the deadline for their repayment. There are presented futureproblem areas, ensuing from the issue of provisions, which may be the object of a forthcoming scientific study.

Suggested Citation

  • Nadezhda Popova - Yosifova & Daniela Georgieva, 2009. "Provisions In Accounting Theory And Practice," An Annual Book of University of Economics - Varna, University of Economics - Varna, vol. 81(1), pages 286-331, January.
    • Handle: RePEc:vrn:yrbook:y:2009:i:1:p:286-331
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    More about this item

    Keywords

    national provision; accounting regulations; assessment of provisions; liabilities; assessment and the announcement of information;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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