Keywords
Liabilities, provision, estimated liability and contingent liability, warranty, service, onerous contracts, restructuring.
How to Cite
SPECIFIC ASPECTS OF ACCOUNTING FOR LIABILITIES IN JOINT VENTURES ACCORDING TO INTERNATIONAL STANDARDS. (2026). International Congress on Economics, Management and Business Studies, 1(6), 91-99. http://www.econferencia.com/index.php/8/article/view/891
Abstract
This article discloses the procedure for accounting for liabilities in joint ventures based on international standards. It clarifies the distinctive aspects between specifically valued liabilities and contingent liabilities, their recognition, their treatment in financial accounting and accounting policies, and furthermore, how to account for other related information in the explanatory notes.
References
This work is licensed under a Creative Commons Attribution 4.0 International License.
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