Что такое Условное обязательство?
Условное обязательство 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 “Условное обязательство” Used in Practice?
Условное обязательство раскрывается, если компания участвует в судебном процессе с неопределённым исходом на отчетную дату.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Что такое Условное обязательство?
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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