Discussing criteria for assessing the quality of provisions accounting work at enterprises under Vietnam National Coal - Mineral Industries Holding Corporation Limited

In corporate accounting, provisions plays an important role in providing information to help enterprise limit risks and better deal with possible business losses. Especially for coal mining enterprises, the value of many important assets which are used in mining, processing and transporting activities may be decreased over time due to use. It is necessary for coal mining enterprises under Vietnam National Coal - Mineral Industries Holding Corporation Limited (Vinacomin) to improve the quality of provisions accounting work in order to have appropriate plans for dealing with possible losses. By using analysis, synthesis, evaluation methods, this paper researches and identfies criteria for assessing the quality of provisions accounting work at Vinacomin’s coal ming enterprises.