obligació implícita

Terminologia comptable de les NIIF

• ca
  obligació implícita
• es
  obligación implícita
• fr
  obligation implicite
• en
  constructive obligation
• norma IAS37
• A constructive obligation is an obligation that derives from an entity’s actions where:
    (a) by an established pattern of past practice, published policies or a sufficiently specific current statement, the entity has indicated to other parties that it will accept certain responsibilities; and
    (b) as a result, the entity has created a valid expectation on the part of those other parties that it will discharge those responsibilities.