Methods and Options for Recognizing and Measuring Liabilities

In our work we start from the discrepancy between the views of practitioners and theorists accountants. This discrepancy increased once the abstract theoretical research, which resulted in a lack of intelligibility for practitioners. The latter believes that specialists in educational establishments were removed interest accounting practice, while researchers argue that the interest of the practice is defined by a very narrow horizon. Our opinion is that a theory of practice removing and vice versa will only lead to a limitation of satisfying the need for financial and accounting information users. Since, therefore, we believe, accounting research should be directed towards theoretical research linking information with the information provided by the reality of the economic environment in which the activities but also the evolutionary behavior of users and we considered it useful in analyzing the assessment and recognition of debt an enterprise.