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International Journal of Scientific & Technology Research

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IJSTR >> Volume 8 - Issue 7, July 2019 Edition



International Journal of Scientific & Technology Research  
International Journal of Scientific & Technology Research

Website: http://www.ijstr.org

ISSN 2277-8616



Current Liabilities, Contingencies And The Time Value Of Money

[Full Text]

 

AUTHOR(S)

Azhar Susanto; Meiryani

 

KEYWORDS

Current Liabilities, Contingencies, Time Value of Money, Accounting, Information.

 

ABSTRACT

Liability or debt is an economic sacrifice that must be made by the company in the future due to previous actions or transactions. In accounting, it is defined as the liability of a business entity or company to a third party that is paid by submitting assets or services within a specified period of time as a result of past transactions. The economic sacrifice can take the form of surrendering money, other assets, services or doing certain jobs. Transaction actions can be in the form of receipt of money, goods or services, acknowledged a cost or loss. Obligations result in a bond that gives the creditor the right to claim company assets. Obligations can usually be determined in amount or easily estimated or expressed in units of money. Obligations are funding sources originating from creditors. In a company's balance sheet, the account is combined with the amount of liabilities plus capital or owner's investment.

 

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