The underlying concepts of the definition of a liability in financial reporting : a doctrinal research perspective
Year of publication: |
2021
|
---|---|
Authors: | Coetsee, Daniël |
Subject: | conceptual framework | executory contracts | fair value | fulfilment value | historical cost | liabilities | measurement | past event | present obligation | recognition | Haftung | Liability | IFRS | Bilanzielle Bewertung | Accounting valuation | Fair-Value-Bilanzierung | Fair value accounting | Theorie | Theory |
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