
1) Debts 2) Duties 3) Needs 4) Onuses
Found on
https://www.crosswordclues.com/clue/obligations

Assertions about obligations deal with whether liabilities are obligations of the entity at a given date. For example, management asserts that amounts capitalized for leases in the balance sheet represent the cost of the entity's rights to leased property and that the corresponding lease liability represents an obligation of the entity.
Found on
http://www.ais-cpa.com/glosa.html

- Any amount which may require payment by an entity at a future time.
Found on
https://www.encyclo.co.uk/local/21071

Technically defined as 'amount of orders placed, contracts awarded, services received, and similar transactions during a given period which will require payments during the same or a future period.'
Found on
https://www.encyclo.co.uk/local/21181
No exact match found.