Initial Recognition Of Liabilities

Initial Recognition of Liabilities is the accounting process of formally recording a liability in the financial statements when it meets the criteria of a present obligation arising from past events, the settlement of which is expected to result in an outflow of resources embodying economic benefits.

3

Publications

381

Citations

8

Authors

6

Institutions

Publications per year

2017–2026

0

Authors

8

  1. UK
    Uirá Kulesza

    Universidade Federal do Rio Grande do Norte, Brazil

    1 publications · 17 citations

    1

    h-index

  2. CL
    Carlos Lucena

    Pontifícia Universidade Católica do Rio de Janeiro, Brazil

    1 publications · 17 citations

    1

    h-index

  3. WF
    William F. Sharpe

    Stanford University, United States

    1 publications · 348 citations

    1

    h-index

  4. AV
    Arndt von Staa

    Pontifícia Universidade Católica do Rio de Janeiro, Brazil

    1 publications · 17 citations

    1

    h-index

  5. TI
    Timothy Irwin

    International Monetary Fund, United States

    1 publications · 16 citations

    1

    h-index

1–5 of 8

Venues

  1. Public Money & Management

    1 publications · 16 citations

    1

    h-index

  2. The Journal of Portfolio Management

    JPM · 1 publications · 348 citations

    1

    h-index

  3. Information Sciences

    1 publications · 17 citations

    1

    h-index

1–3