What is the definition of 'passivo' in accounting? (a) Passivo is a present obligation of the entity, derived from past events, whose settlement i...
What is the definition of 'passivo' in accounting?
(a) Passivo is a present obligation of the entity, derived from past events, whose settlement is expected to result in an outflow of resources capable of generating economic benefits.
(b) Passivo is a future economic benefit resulting from past events and from which future economic benefits are expected to flow to the entity.
(c) Passivo is the residual interest in the assets of the entity after deducting all its liabilities.
(a) Passivo is a present obligation of the entity, derived from past events, whose settlement is expected to result in an outflow of resources capable of generating economic benefits.
(b) Passivo is a future economic benefit resulting from past events and from which future economic benefits are expected to flow to the entity.
(c) Passivo is the residual interest in the assets of the entity after deducting all its liabilities.
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Ed 
A definição correta de "passivo" na contabilidade é a alternativa (a): "Passivo é uma obrigação presente da entidade, derivada de eventos passados, cuja liquidação se espera que resulte em uma saída de recursos capazes de gerar benefícios econômicos".
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