美國(guó)CPA考點(diǎn)解析：負(fù)債認(rèn)定的標(biāo)準(zhǔn)

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來(lái)源: 正保會(huì)計(jì)網(wǎng)校編輯： 2014/11/30 09:18:33　字體：大小

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　　Criteria for liability recognition

　　負(fù)債認(rèn)定的標(biāo)準(zhǔn)

　　1.An obligating event has occurred

　　2.The event results in a present obligation to transfer assets or to provide services in the future

　　3.The entity has little or no discretion to avoid the future transfer of assets or providing of services.

　　Instructor's tips：

　　Future operating losses expected to be incurred as part of an exit or disposal activity are recognized in the periods incurred.

　　The liability should be measured at fair value. Fair value should be determined using the U.S. GAAP fair value measurement techniques discussed in this lecture. The liability may be adjusted in future periods as a result of revisions to the timing of or estimated cash flows from the exit or disposal activity.

【我要糾錯(cuò)】責(zé)任編輯：小敏