The foundation of accountancy provisions is based on IAS 37 Provisions, Contingent Liabilities and Contingent Assets” and on European Accountancy Regulations” aproved by OMFP no.3055/2009. The main problems regarding the provisions normalization and reglementation by using the mentioned sources of accountancy law refer to: provisions definition and delimitation, their acknowledgement, evaluation, modification and accounting.Pension provisions refer to the amount to be paid by the entity after the employees retirement. The provisions value is established by the specialists in the field. For determining their value there must be taken into account the age, length of service and staff rotation within the entity. Pension provisions are acknowledged on the length of service remained up to the pension time, when they are certain to be paid for a predictable period of time.