Nashkerska, G. V. (2008). Osoblyvosti vyznannya ta otsinyuvannya umovnykh zobovyazan' [Peculiarities of Acknowledgement and Measurement of the Conditional Liabilities]. Rehional'na ekonomika - Regional Economy, 50(4), 141-150. [in Ukrainian].

Authors

Resume

Interpretation and methods of measurement of the conditional liabilities, influencing future operation have been determined. Research of differences between liabilities, contingent liabilities and provisions has been serried out, Conditions of their acknowledgement and measurement at financial reports have been determined.

Keywords:

provision, contingent liabilities, liability, acknowledgement, accounting recognition, discount value