Chapter 13 - Current liabilities, provisions, and contingencies. After completing this chapter you should be able to: Describe the nature, type, and valuation of current liabilities, explain the classification issues of short-term debt expected to be refinanced, identify types of employee-related liabilities, identify the criteria used to account for and disclose gain and loss contingencies. | Lecture Intermediate accounting (IFRS 2nd edition): Chapter 13 - Kieso, Weygandt, Warfield
