小编为各位USCPA学员奉上3月9日考点解析，大家赶紧了解增长知识啦！
　　Criteria for liability recognition
　　负债认定的标准
　　1.An obligating event has occurred
　　2.The event results in a present obligation to transfer assets or to provide services in the future
　　3.The entity has little or no discretion to avoid the future transfer of assets or providing of services.
　　Instructor's tips：
　　Future operating losses expected to be incurred as part of an exit or disposal activity are recognized in the periods incurred.
　　The liability should be measured at fair value. Fair value should be determined using the U.S. GAAP fair value measurement techniques discussed in this lecture. The liability may be adjusted in future periods as a result of revisions to the timing of or estimated cash flows from the exit or disposal activity.
　　为了帮助各位即将赴美参加2015年USCPA考试的考生及时备考及复习，高顿网校在此精心整理《2015年3月USCPA每日考点解析汇总》，为你的考试加油助力哟！点击查看详情>>