les provisions pour risques et charges : aspects conceptuels - Amiens
Elles sont en effet, destinées[6] « à couvrir des risques et des charges, nettement
précisés quant à leur objet, que des événements survenus ou en cours rendent
probables ». Il s'agit donc, par prudence, de faire supporter aux produits
comptables actuels ces dettes probables, et ainsi éviter que le résultat des
exercices ...
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