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Accounting for reserves and provisions

Author: Aliona BÎrcă
Degree:doctor of economics
Speciality: 08.00.12 - Accounting; Audit; Economic Analysis
Scientific adviser: Viorel Ţurcanu
doctor habilitat, professor, Academy of Economic Studies of Moldova
Scientific council:


The thesis was presented on the 24 November, 2006
Approved by NCAA on the 18 January, 2007


Adobe PDF document0.21 Mb / in romanian


CZU 657.41/.45 (043)

Adobe PDF document 1.26 Mb / in romanian
142 pages


reserves capital, reserves adjustement, general provisions, provisions for depreciations, depreciation test, feedback test, actualization, provisions for risks and costs, provisions for guaranteeas offered to clients, provisions for turning back and prices reductions for goods sold on guarantee, provisions for restructuring, regulated provisions, provisions for ununiform consumptions


This thesis is dedicated to the improvement of accounting for reserves and introduction in domestic accounting the record of provisions. After the investigation of the world practice, accounting international standards, acts and laws from the Republic of Moldova, as well as the practical training in domestic companies the proposed objectives have been set.

A special attention has been paid to the investigation of theoretical and conceptual basis of reserves and provisions. Under certain applications it was argued that the principle of conservatism is that act which stipulates provisions ’formation, but the reserves have at their background the conception of maintaining the nominal invested capital.

In this work it was demonstrated the need to make some changes in the structure and content of reserves from domestic accounting. The first category represents capital reserves that, actually still, persist nowadays, but the investigations in the thesis have been channeled towards the determination of certain solutions for the purpose to differentiate each account. A new type named „adjustement reserves” has been proposed and rectified account that will show the differences of value resulted from reevaluation or from the redemption of awners ’equity ( personal shares).

The auther has proved the necessity of introducing in the accounting system from the Republic of Moldova provisions which are of two types: provisions for depreciation and provisions for risks and costs. In the work it is recommended the method of accountability of these provisions.

The conclusions and recommendations that arise from this work may be used by domestic companies, as well as, by the Ministry of finance in the elaboration and approval of national standards under IAS 36 „Assets depreciation” and IAS 37 „Provisions, debts and contingent assets”