ВЕСТНИК Санкт-Петербургского университета. Серия менеджмент.
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Published since 2002
Frequency: 4 issues per year
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Issue 3, 2006

Leevik Y. S. Provisions as a Tool for Financial Statements Management

The article presents classification and survey of methods and tools for financial statements management. The main attention is paid to one particular tool — provisions as liabilities of uncertain timing or amount. It is demonstrated in the paper how the general recognition and measurement requirements for provisions could be specifically applied in managing current and future operating results. Finally, the review of business practice creating provisions in Russia is provided.

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Released: Issue 1, 2018
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