美国CPA知识点：负债认定的标准

来源: 正保会计网校编辑：00LilGhost 2019/09/10 14:04:58　字体：大小

只要有坚强的意志力，就自然而然地会有能耐、机灵和知识。从来没有一种坚持会被辜负，当你备考uacpa考试懊恼的时候，跌倒的时候，一定不要轻言放弃，正保会计网校与你一起负重前行！正保会计网校在此精选了USCPA知识点《负债认定的标准》供学员参考，祝大家备考愉快，梦想成真。

Criteria for liability recognition

1.An obligating event has occurred

2.The event results in a present obligation to transfer assets or to provide services in the future

3.The entity has little or no discretion to avoid the future transfer of assets or providing of services.

Instructor's tips：

Future operating losses expected to be incurred as part of an exit or disposal activity are recognized in the periods incurred.

The liability should be measured at fair value. Fair value should be determined using the U.S. GAAP fair value measurement techniques discussed in this lecture. The liability may be adjusted in future periods as a result of revisions to the timing of or estimated cash flows from the exit or disposal activity.

相关推荐：

USCPA知识点：个人退休福利安排计划（IRA）

USCPA知识点：边际效益递减和规模不经济

uscpa习题《Business》

以上就是“uscpa：负债认定的标准”相关知识。2019年USCPA-Q4考试已经开始，正保会计网校为U.S.CPA考生提供专业的教学、考务服务，更多USCPA考试信息请点击这里咨询

有意向报考的USCPA的考生赶快点击下方按钮进行免费预评估，了解USCPA报考条件吧！