Provisions Recognition

Provisions Recognition is a financial accounting method that belongs to the class of expense recognition techniques, distinguished by its systematic identification, measurement, and recording of liabilities for future outflows of economic benefits arising from present obligations of uncertain timing or amount.

10

Publications

329

Citations

21

Authors

10

Institutions

Publications per year

2017–2026

4

Authors

21

  1. GL
    Gitaek Lee

    Seoul National University, South Korea

    2 publications · 117 citations

    2

    h-index

  2. SC
    Seokho Chi

    Seoul National University, South Korea

    2 publications · 117 citations

    2

    h-index

  3. SM
    Seonghyeon Moon

    Seoul National University, South Korea

    2 publications · 117 citations

    2

    h-index

  4. AB
    Adil Bouhya

    Sciences Po Bordeaux, France

    1 publications · 11 citations

    1

    h-index

  5. CS
    Charles S. Han

    Stanford University, United States

    1 publications · 42 citations

    1

    h-index

1–5 of 21

Venues

  1. Journal of Computing in Civil Engineering

    1 publications · 42 citations

    1

    h-index

  2. Islamic Law and Society

    1 publications · 11 citations

    1

    h-index

  3. Automation in Construction

    1 publications · 34 citations

    1

    h-index

  4. The Journal of Politics

    JP · 1 publications · 11 citations

    1

    h-index

  5. 1

    h-index

1–5