Ais a probable sacrifice of economic benefit arising from present obligations of a particular entity to transfer assets or provide services to other entities in the future as a result of past transactions or events.

Liabilities

Explanation:

A liability in financial accounting is explained as future sacrifices of the economic benefits which the entity is indebted to make to the other entities and as a result of the past transactions or the other past events. Settlement of these may result in transfer or use of the assets, the provision of the services or yielding of the economic benefits in future.

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