Was ist Eventualverbindlichkeit?
Eventualverbindlichkeit 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 “Eventualverbindlichkeit” Used in Practice?
Eine Eventualverbindlichkeit wird offengelegt, wenn ein Unternehmen in einem Rechtsstreit ist und das Ergebnis zum Bilanzstichtag unsicher ist.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Was ist Eventualverbindlichkeit?
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.
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