2) kohustis – raamatupidamiskohustuslase eksisteeriv kohustus, mis tuleneb mineviku sündmustest ja millest vabanemine eeldatavalt vähendab majanduslikult kasulikke ressursse;
defineeritakse selle seaduse ulatuses
2) liability – existing obligation of an accounting entity which arises from past events and the release from which is expected to reduce the economically useful resources;
