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Accounting and Financial Reporting Add in library

Referencing Styles : Harvard
The definition of liabilities is comprehensive in its coverage: indeed, some would argue that it is too comprehensive in that it makes no attempt to distinguish between liabilities and commitments, as it includes obligations arising from firm contracts where neither the entity nor the counter party has honoured its promises.”   Australian Accounting Research Foundation (AARF), 1998, Measurement in Financial Accounting, Accounting Theory Monograph, AARF, Melbourne, p. 36.   ...

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