Fichas
Topic 7
Fichas del conjunto (3)
- 1definition of liabilitya present obligation of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits
- 2characteristics*present obligation to an external party
*obligation must have resulted from past events
*must have future outflows of resources embodying economic benefits - 3criteria for recognition*probable that the future economic benefit will flow from the entity(least 50% certain)
*cost or value can be reliably measured
Información
- Descripción
- 2 Financial Accounting Fichas sobre Topic 7, creado por 鞠可欣 el 04/05/2016.
- Creado por
- 鞠可欣 · may 2016
- Actualizado
- 5 may 2016
- Visitas
- 4
- Etiquetas
- Valoración