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2012, vol. 15, iss. 60, pp. 143-151
Disclosure of liabilities
Institute for Economics and Finance - IEF, Belgrade
Keywords: disclosure; notes; long/ short term liabilities
Abstract
Financial statements are used for various reasons. Nevertheless, accountants that prepare them will always be required to present objective, truthful and correct information. Therefore, correct disclosure of liabilities, including the sources of borrowed funds, in notes to financial statements is necessary so that users of financial statements, both internal and external can analyze the current financial position and profitability of a company. Therefore in order to correctly disclose liabilities it is necessary to: define accounting policies and criteria used for recognition of liabilities, evaluate when it comes to initial and eventual recognition and correctly classify them according to the due date.
References
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article language: Serbian
document type: Professional Paper
published in SCIndeks: 22/03/2013