passiu contingent

Terminologia comptable de les NIIF

• ca
  passiu contingent
• es
  pasivo contingente
• fr
  passif éventuel
• en
  contingent liability
• norma IAS37
• A contingent liability is:
  • (a) a possible obligation 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; or
  • (b) a present obligation that arises from past events but is not recognised because: (i) it is not probable that an outflow of resources embodying economic benefits will be required to settle the obligation; or (ii) the amount of the obligation cannot be measured with sufficient reliability.