小編為各位USCPA學(xué)員奉上3月9日考點(diǎn)解析，大家趕緊了解增長知識啦！
　　Criteria for liability recognition
　　負(fù)債認(rèn)定的標(biāo)準(zhǔn)
　　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.
　　為了幫助各位即將赴美參加2015年USCPA考試的考生及時備考及復(fù)習(xí)，高頓網(wǎng)校在此精心整理《2015年3月USCPA每日考點(diǎn)解析匯總》，為你的考試加油助力喲！點(diǎn)擊查看詳情>>