The obligation is the duty of someone to do something, the duty imposed by law, regulation, does the promise. Show the sources of financing of the property and are always a result of a past event. Are recognised when the entity has a present obligation, when there is a probability that there will be an outflow of money and when it is a result of a past event. Measured by: historical cost, current cost, current and fair value. Long-term liabilities are those obligations that are due for payment within a period longer than one year, such as: accounts payable, loans to, affiliated undertakings, commitments for loans, securities, prepayments etc Accounting monitoring obligations related to keep track of the different forms of debt of a company check. Long-term provisions for risks and charges are current liabilities for future expenses, are subject to the assessment and their sum is unable to determine with complete accuracy. Some of the long-term provisions are: provisions for retirement and severance pay, that was initiated by the judicial disputes, for the cost of the warranty period and dr. Are recognized: If the entity has a present obligation as a result of past events, if it's going to settle obligations require outflow of resources and if the amount of the obligation can be reliably determined. Deferred tax is the tax that has to be paid in the future and to measure certain tax rates. Deferred tax liabilities are the amount income tax payable in future periods. I can only arise according to the temporary differences, and the measures the tax rates that are expected to be in effect when the obligation is liquidated.