By examining key criteria for recognizing a liability, this case explores liability recognition in straightforward situations and then examines the most difficult reporting issues in recording liabilities. These often arise when: 1) uncertainty arises about whether an obligation has been incurred; or 2) measuring the value of the obligation is difficult.

【書誌情報】

ページ数：5ページ

サイズ：A4

商品番号：HBSP-101016

発行日：2000/8/15

登録日：2012/2/23