actiu contingent

Terminologia comptable de les NIIF

• ca
  actiu contingent
• es
  activo contingente
• fr
  actif éventuel
• en
  contingent asset
• norma IAS37
• A contingent asset is a possible asset that arises from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the entity.