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2013, vol. 16, iss. 64, pp. 75-89
Valuation of liabilities
Institute for Economics and Finance - IEF, Belgrade
Keywords: liabilities; valuation; disclosure; reserves; credit; lease; accrued liabilities
Abstract
Having liabilities is a necessity for most companies and objective and correct financial and yield depends on adequacy of their valuation and reporting. Liabilities are defined as current liabilities generated from the events in the pass that will be covered by the outflow of companies' assets. In order to properly value and disclose liabilities a set of appropriate international accounting standards and domestic regulations must be followed. When it comes to initial recognition, liabilities are valued at the purchase price that represents a fair compensation value. Afterwards, liabilities are recognized according to the higher value principle.
References
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article language: Serbian
document type: Professional Paper
published in SCIndeks: 29/01/2014

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