Nợ Tiềm Tàng la gi?
Nợ Tiềm Tàng 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 “Nợ Tiềm Tàng” Used in Practice?
Nợ tiềm tàng được trình bày khi doanh nghiệp là bị đơn trong vụ kiện và kết quả chưa xác định tại thời điểm báo cáo.
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Nợ Tiềm Tàng la gi?
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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