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Liabilities: General Issues

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This note is an introduction to liabilities. It defines a liability and distinguishes it from contingent liabilities and commitments. It explains how to recognize and measure liabilities in general. Finally, the notes focuses its attention on provisions (i.e., estimated liabilities) and illustrates their accounting with two common examples: warranty liabilities and restructuring liabilities. The note "Long-Term Debt and Bonds" can be used to complement this note.

【書誌情報】

ページ数:8ページ

サイズ:A4

商品番号:HBSP-IES534

発行日:2016/5/2

登録日:2016/8/8

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