Examlex
Uniform State Laws are used as a basis for laws by which of the following entities?
Onerous Contract
A contract in which the unavoidable costs of meeting the obligations under the contract exceed the economic benefits expected to be received under it.
AASB 137
The Australian Accounting Standards Board standard that deals with the treatment of provisions, contingent liabilities, and contingent assets.
Future Operating Loss
A projected loss from future operations, not yet incurred or realized, often considered in impairment assessments and going concern evaluations.
Deferred Liability
A liability that is recorded on the balance sheet and represents a future obligation to pay, such as taxes payable in the future.
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