美國CPA知識點(diǎn)：負(fù)債認(rèn)定的標(biāo)準(zhǔn)

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來源: 正保會計(jì)網(wǎng)校編輯：00LilGhost 2019/09/10 14:04:58　字體：大小

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Criteria for liability recognition

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.

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