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美國(guó)CPA知識(shí)點(diǎn)：負(fù)債認(rèn)定的標(biāo)準(zhǔn)
只要有堅(jiān)強(qiáng)的意志力，就自然而然地會(huì)有能耐、機(jī)靈和知識(shí)。從來(lái)沒(méi)有一種堅(jiān)持會(huì)被辜負(fù)，當(dāng)你備考uacpa考試懊惱的時(shí)候，跌倒的時(shí)候，一定不要輕言放棄，正保會(huì)計(jì)網(wǎng)校與你一起負(fù)重前行！正保會(huì)計(jì)網(wǎng)校在此精選了USCPA知識(shí)點(diǎn)《負(fù)債認(rèn)定的標(biāo)準(zhǔn)》供學(xué)員參考，祝大家備考愉快，夢(mèng)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.
相關(guān)推薦：
USCPA知識(shí)點(diǎn)：個(gè)人退休福利安排計(jì)劃（IRA）
USCPA知識(shí)點(diǎn)：邊際效益遞減和規(guī)模不經(jīng)濟(jì)
以上就是“uscpa：負(fù)債認(rèn)定的標(biāo)準(zhǔn)”相關(guān)知識(shí)。2019年USCPA-Q4考試已經(jīng)開(kāi)始，正保會(huì)計(jì)網(wǎng)校為U.S.CPA考生提供專(zhuān)業(yè)的教學(xué)、考務(wù)服務(wù)，更多USCPA考試信息請(qǐng)點(diǎn)擊這里咨詢(xún)
有意向報(bào)考的USCPA的考生趕快點(diǎn)擊下方按鈕進(jìn)行免費(fèi)預(yù)評(píng)估，了解USCPA報(bào)考條件吧！
正保會(huì)計(jì)網(wǎng)校U.S.CPA考試輔導(dǎo)正在熱招
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