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  1. 1 Roczniki Ekonomii i Zarządzania

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  1. 1 Kalita J.

  2. 1 Żukowska H.

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  1. 1 2012

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Dylematy tworzenia rezerw na zobowiązania

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Żukowska H., Kalita J.
Roczniki Ekonomii i Zarządzania
|
2012
|
vol. 4(40)
83-108
EN
This article deals with themes of creating provisions for liabilities and problem areas associated with this process. Authors discuss the nature and definition of provisions and analyze the conditions necessary for the creation of provision based on respect regulations and interpretations in force. Authors point out differences in the assessment of the situation to justify the creation of certain types of provisions and their basis. Suggests also predicted trends (mainly international regulations) for the establishment, measurement and disclosure of provisions and the impact of these changes on the financial situation and the outcome of the unit.
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