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About Intermediate Accounting 2 Week 1 Lecture AY 2020-2021 Chapter 1: Current Liabilities
This document provides a summary of the key points from an intermediate accounting lecture on current liabilities. It defines what a liability is, including that it must be a present obligation resulting from past events that will require an outflow of resources. It distinguishes between financial and non-financial liabilities. Current liabilities are classified as obligations due within one operating cycle or one year. The document outlines the recognition criteria for liabilities and how financial liabilities should be initially and subsequently measured at amortized cost, while non-financial liabilities are measured based on settlement amounts.
Detailed Information
| Author: | ['deeznuts'] |
|---|---|
| Publication Year: | 2020 |
| Pages: | 7 |
| Language: | English |
| Format: | |
| Price: | FREE |
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