Improving the Organization of the Audit of Obligations
DOI:
https://doi.org/10.51699/ajdes.v23i.608Keywords:
Liabilities, legal responsibility, reliability, IFRS, constructive responsibility, onerous contracts, restructuringAbstract
In this article, examines the opinions on the reflection and formalization of provisions in accounting. The research conducted by the world's leading foreign scientists on the reflection of the recognition of provisions in accounting and the improvement of their assessment has been analyzed. Also, recognition of estimated liabilities and its types are also explained.
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