Current Liabilities, Provisions, Contingencies and Events After the Reporting Period

Accounting for all of a reporting entity's liabilities is necessary in order to accurately convey its financial position to investors, creditors and other stakeholders. International Accounting Standards 1 (IAS 1) requires that the reporting entity must present current and non‐current assets, a...

Ausführliche Beschreibung

Bibliographische Detailangaben

Format:	Buchkapitel
Sprache:	eng
Schlagworte:	contingent asset contingent liability current liabilities financial position financial statement international accounting standards non‐current assets non‐current liabilities reporting period
Online-Zugang:	Volltext
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