IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this article

The Reflections of Risks and Uncertainties within the Enterprise’s Performance –Provisions, Contingent Assets / Debts in Public Institutions

Listed author(s):
  • Dragu Gabi Georgiana


    (“1 Decembrie 1918” University of Alba Iulia)

Registered author(s):

    The qualitative characteristics of financial data also entail the limitations of presenting the accounting information, limitations regarding the appropriate presentation that would not result in neither losing the relevance of the information by delaying the presentations nor losing the credibility due to a too expeditious presentation, a cost effectiveness ratio and finding a balance among the qualitative characteristics. Financial reports are not limited to a narrow presentation of the current/previous year data, but they constitute the foundation of the processes and phenomenon analysis that occurred, of the way causes and effects are highlighted, the way measures of controlling the activity are taken, programmes are elaborated and decisions are made. The present paper is based on the legal framework analysis, highlighting the transgression of specific legal norms of recognizing presumptive debts in practice. This action aims at completing the legal framework by bringing the notions of contingent assets/debts to foreground.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL:
    Download Restriction: no

    Article provided by Ovidius University of Constantza, Faculty of Economic Sciences in its journal Ovidius University Annals, Economic Sciences Series.

    Volume (Year): XI (2011)
    Issue (Month): 2 (May)
    Pages: 376-380

    in new window

    Handle: RePEc:ovi:oviste:v:xi:y:2011:i:9:p:376-380
    Contact details of provider: Web page:

    More information through EDIRC

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:ovi:oviste:v:xi:y:2011:i:9:p:376-380. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Gheorghiu Gabriela)

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.