Qu'est-ce que Passif Éventuel ?
Passif Éventuel 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 “Passif Éventuel” Used in Practice?
Un passif éventuel est mentionné lorsqu’une entreprise est défenderesse dans un procès à l’issue incertaine à la date de clôture.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Qu'est-ce que Passif Éventuel ?
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?
Termify is a 100% free professional English app that teaches Passif Éventuel and 4,071+ other industry terms with native pronunciation, IPA transcriptions and career quizzes. Available on iOS in 23 languages. No subscription, no credit card required.
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