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2008, vol. 11, iss. 44, pp. 105-115
Measurement and disclosure of liabilities
Institute for Economics and Finance - IEF, Belgrade
Keywords: liabilities; measurement; disclosure; business association
Abstract
A liability is a current obligation which came as a result of past events and is likely to result in an outflow of cash from the business. It is initially measured on a nominal basis, which represents the monetary amount of cash or equivalents received from a creditor, or the monetary value of goods or services received at the time when liability was formed. Subsequent measurement is done on a higher value basis. The information required to be published in notes accompanying financial statements is specified mainly in IAS 1 - Presentation of Financial Statements and some other IAS/IFRS.
References
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article language: Serbian
document type: Review Paper
published in SCIndeks: 25/01/2009

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