Audit of Provisions and Value Adjustments – a Very Important Objective for the Assessment of Information Comprised in the Financial Statements
Any type of entity must show in its financial statements information regarding its significant estimations concerning the future periods and other important sources of uncertainty at the date at which the financial statements are drafted, which presents an increased risk of generating an adjustment...
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| Format: | Article |
| Language: | English |
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Dunarea de Jos University of Galati
2017-04-01
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| Series: | Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics |
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| Online Access: | http://www.eia.feaa.ugal.ro/images/eia/2017_1/Iovu2.pdf |