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


  • Dragu Gabi Georgiana

    () (“1 Decembrie 1918” University of Alba Iulia)


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.

Suggested Citation

  • Dragu Gabi Georgiana, 2011. "The Reflections of Risks and Uncertainties within the Enterprise’s Performance –Provisions, Contingent Assets / Debts in Public Institutions," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 376-380, May.
  • Handle: RePEc:ovi:oviste:v:xi:y:2011:i:9:p:376-380

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    References listed on IDEAS

    1. Nicolae Al. Pop & Anca-Daniela Vl?doi, 2009. "The marketer-a complex specialist, a man of concept, decision and action," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 11(25), pages 9-20, February.
    2. Kaplan, Andreas M. & Haenlein, Michael, 2009. "The increasing importance of public marketing: Explanations, applications and limits of marketing within public administration," European Management Journal, Elsevier, vol. 27(3), pages 197-212, June.
    3. Grigorescu, Adriana, 2009. "Renewal marketing management in public and business organizations," MPRA Paper 25128, University Library of Munich, Germany.
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    More about this item


    Predictive value; confirmation value; opportunity; provision; contingent asset; contingent debt.;

    JEL classification:

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


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