Câu 28: T7: International Financial Reporting Standards for Compensation Professionals

Which of the following best defines the term “liability”?

1. A. A resource controlled by the entity as a result of past events and from which future economic benefits are expected to flow to the entity
2. B. A present obligation of the entity arising from past events, the settlement of which is expect ed to result in an outflow from the entity of resources embodying economic benefits — đáp án hiện tại
3. C. Decreases in economic benefits during the accounting period in the form of outflows or depletions of assets or incurrences of liabilities that result in decreases in equity, other than those relating to distributions to equity participants
4. D. Increases in economic benefits during the accounting period in the form of inflows or enhancements of assets or decreases of liabilities that result in increases in equity, other than those relating to contributions from equity participants