Provision (accounting)
In financial accounting under International Financial Reporting Standards (IFRS), a provision is an account which records a present liability of an entity. The recording of the liability in the entity's balance sheet is matched to an appropriate expense account in the entity's income statement. In U.S. Generally Accepted Accounting Principles (U.S. GAAP), a provision is an expense. Thus, "Provision for Income Taxes" is an expense in U.S. GAAP but a liability in IFRS.
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Provision (accounting)
In financial accounting under International Financial Reporting Standards (IFRS), a provision is an account which records a present liability of an entity. The recording of the liability in the entity's balance sheet is matched to an appropriate expense account in the entity's income statement. In U.S. Generally Accepted Accounting Principles (U.S. GAAP), a provision is an expense. Thus, "Provision for Income Taxes" is an expense in U.S. GAAP but a liability in IFRS.
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Avsättningar är förpliktelser ...... oviss att beräkna än en skuld.
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Een voorziening is boekhoudkun ...... unste van het worden gebracht.
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En comptabilité, une provision ...... pas éventuelles (incertaines).
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In contabilità gli accantoname ...... entità definitiva della spesa.
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In financial accounting under ...... GAAP but a liability in IFRS.
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حساب المخصص (بالإنجليزية: Prov ...... ن الإيرادات والمصروفات بالفترة
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撥備是進行財政預算時,估計投資出現虧損時所預留的準備資金。帳目中的撥備預算,最終可能與最後結果出現差異:假如實際的損失少於撥備預算,便可視為盈利,反之則是虧損。
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1,009,335,976
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Avsättningar är förpliktelser ...... oviss att beräkna än en skuld.
@sv
Een voorziening is boekhoudkun ...... l uit van het vreemd vermogen.
@nl
En comptabilité, une provision ...... pas éventuelles (incertaines).
@fr
In contabilità gli accantoname ...... entità definitiva della spesa.
@it
In financial accounting under ...... GAAP but a liability in IFRS.
@en
حساب المخصص (بالإنجليزية: Prov ...... ن الإيرادات والمصروفات بالفترة
@ar
撥備是進行財政預算時,估計投資出現虧損時所預留的準備資金。帳目中的撥備預算,最終可能與最後結果出現差異:假如實際的損失少於撥備預算,便可視為盈利,反之則是虧損。
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label
Accantonamento (contabilità)
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Avsättning
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Provision (accounting)
@en
Provision
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Rückstellung
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Voorzieningen (boekhouden)
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حساب المخصص
@ar
撥備
@zh