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About Chapter 1-Current Liabilities
This document provides an overview of current liabilities under Philippine accounting standards. It defines the characteristics of liabilities and financial liabilities. Current liabilities are those that are due within one year, including trade payables arising from inventory purchases. Financial liabilities are initially measured at fair value minus transaction costs and subsequently at amortized cost, while non-financial liabilities use a best estimate of settlement amounts. The document also discusses examples of financial and non-financial liabilities.
Detailed Information
| Author: | ['Monique Alarca'] |
|---|---|
| Publication Year: | 2022 |
| Pages: | 15 |
| Language: | English |
| Format: | |
| Price: | FREE |
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