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Thuật ngữ IFRS: Contingent liability
Nợ tiềm tàng
Chuẩn mực liên quan:
TDC
Ngày gửi: 13/09/2019
Lượt xem: 1.232
Cập nhật: 29/11/2024
Contingent liability là gì?
Contingent liability (Nợ tiềm tàng) được định nghĩa là:
(a) nghĩa vụ có thể phát sinh từ các sự kiện trong quá khứ và sự tồn tại của chúng sẽ chỉ được xác nhận bằng sự xuất hiện hoặc không xảy ra của một hoặc nhiều sự kiện không chắc chắn trong tương lai mà đơn vị không hoàn toàn kiểm soát được; hoặc là
(b) nghĩa vụ hiện tại phát sinh từ các sự kiện trong quá khứ nhưng chưa được ghi nhận vì:
- (i) không chắc chắn có sự giảm sút về lợi ích kinh tế do việc thực hiện nghĩa vụ; hoặc là
- (ii) giá trị của nghĩa vụ đó không được xác định một cách đáng tin cậy.
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