個案資料
了解個案內容與學習目標，選擇授課教師及使用課程。
Liability Reporting
內容大綱
By examining key criteria for recognizing a liability, this case explores liability recognition in straightforward situations and then examines the most difficult reporting issues in recording liabilities. These often arise when: 1) uncertainty arises about whether an obligation has been incurred; or 2) measuring the value of the obligation is difficult.