संभाव्य दायित्व क्या है?
संभाव्य दायित्व 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 “संभाव्य दायित्व” Used in Practice?
कंपनी मुकदमे में प्रतिवादी हो और परिणाम रिपोर्ट तिथि पर अनिश्चित हो तो संभाव्य दायित्व का खुलासा किया जाता है।
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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संभाव्य दायित्व क्या है?
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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