Provisions – Automatic Ensuring Sufficient Cash or Not

The article is specialized on provisions and try to settle question if creation of provisions leads automatically to ensure a sufficient cash in case of their need. From analysis of selected national legislative sources of Czech Republic comes through, that by selected provisions is this sequence ensured.

MoreLess

Year of publication:	2008
Authors:	Černý, Václav
Published in:	Český finanční a účetní časopis. - Vysoká Škola Ekonomická v Praze, ISSN 1802-2200. - Vol. 2008.2008, 3, p. 81-85
Publisher:	Vysoká Škola Ekonomická v Praze
Subject:	International Accounting Standards IAS/IFRS \| Mezinárodní účetní standardy IAS/IFRS \| Provisions \| Rezervy \| Peníze \| Cash

More details

Extent:	text/html
Type of publication:	Article
Classification:	M41 - Accounting
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10011194639