ما هو الالتزام المحتمل؟
الالتزام المحتمل A potential obligation that may arise depending on the outcome of a future event, recognized in the notes to financial statements when not probable or measurable, and as a liability when probable and estimable, under IAS 37 and ASC 450.
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “الالتزام المحتمل” Used in Practice?
يتم الإفصاح عن الالتزام المحتمل عندما تكون الشركة مدعى عليها في دعوى قضائية والنتيجة غير مؤكدة في تاريخ التقرير.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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ما هو الالتزام المحتمل؟
A potential obligation that may arise depending on the outcome of a future event, recognized in the notes to financial statements when not probable or measurable, and as a liability when probable and estimable, under IAS 37 and ASC 450.
Where can I learn this term for free?
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