學門類別
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- General Management
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- Accounting
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- Operations Management
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- Human Resource Management
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- Business Ethics
- Organizational Behavior
- Information Technology
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- Business & Government Relations
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- Economics
- Teaching & the Case Method
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Accounting for Contingent Liabilities
內容大綱
This technical note provides an overview of accounting for contingent liabilities. It outlines the decision process management uses to determine the financial statement implications of such liabilities. It provides an example and walks through the appropriate accounting steps.