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Which One of the Following Statements Is the IASB's Definition

Question 8

Multiple Choice

Which one of the following statements is the IASB's definition of a liability?


A) A present economic resource controlled by the entity as a result of past events.
B) A right that has the potential to produce economic benefits.
C) A present obligation of the entity as a result of past events.
D) A present obligation of the entity to transfer an economic resource as a result of past events.

Correct Answer:

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