或有事項 - 维基百科，自由的百科全书
2024-11-07 01:45或有事項（英語： Contingency ）是一個會計學的概念，通常是指企業在會計核算中經常面臨某些不確定情形，需要會計人員作出分析和判斷，並根據重大程度決定是否在會計報表中反映。 有些情形下，其最終結果須以未來事件的發生或不發生來加以證實。常見的或有事項包括:商業票據貼現、未決訴訟 ...
Accounting for contingencies — AccountingTools
The accounting for a contingency is essentially to recognize only those losses that are probable and for which a loss amount can be reasonably estimated. Examples of contingent loss situations are: Injuries that may be caused by a company's products, such as when it is discovered that lead-based paint has been used on toys sold by the business.
PDF IAS 37 負債準備、或有負債及或有資產 - Deloitte US
IAS 37 負債準備、 . nd Contingent Assets)IAS 37 簡覽. 準備不確定時點或金額之負債。 企業因過去事件所產生之現時義務,當該義務很有可能使企業為了履行義務而造成具有經濟效益之資源流出,且與義務 . 之金額能可靠估計時,應予以認列。 認列金額應為報導期間結束 ...
PDF HKAS 37 Provisions, Contingent Liabilities and Contingent Assets
The International Accounting Standard comparable with HKAS 37 is IAS 37 Provisions, Contingent Liabilities and Contingent Assets. There are no major textual differences between HKAS 37 and IAS 37. Note: Example 3A, 8A, 12 and 13 in Appendix C to HKAS 37 are additional Hong Kong examples.
Contingent Liability: What Is It, and What Are Some Examples?
Contingent Liability: A contingent liability is a potential liability that may occur, depending on the outcome of an uncertain future event. A contingent liability is recorded in the accounting ...
Contingent Liability - Definition, Why to Record
A contingent liability is a potential liability that may or may not occur, depending on the result of an uncertain future event. The relevance of a contingent liability depends on the probability of the contingency becoming an actual liability, its timing, and the accuracy with which the amount associated with it can be estimated.
Contingent liability - Wikipedia
t. e. In accounting, contingent liabilities are liabilities that may be incurred by an entity depending on the outcome of an uncertain future event [1] such as the outcome of a pending lawsuit. These liabilities are not recorded in a company's accounts and shown in the balance sheet when both probable and reasonably estimable as 'contingency ...
或有事項（英語： Contingency ）是一個會計學的概念，通常是指企業在會計核算中經常面臨某些不確定情形，需要會計人員作出分析和判斷，並根據重大程度決定是否在會計報表中反映。 有些情形下，其最終結果須以未來事件的發生或不發生來加以證實。常見的或有事項包括:商業票據貼現、未決訴訟 ...
Reporting Requirements of Contingent Liabilities and GAAP Compliance
Contingent liabilities must pass two thresholds before they can be reported in financial statements. First, it must be possible to estimate the value of the contingent liability. If the value can ...
Accounting for legal claims: IFRS compared to US GAAP - KPMG
These differences are illustrated in the following example. IFRS (provision) US GAAP (loss contingency) A legal claim has a 75% chance of being settled for $600 and a 25% chance of being dismissed. $600 (most likely outcome) $600 (most likely outcome) A legal claim might be settled between $400 and $600. The $600 outcome has a 75% probability ...
或有损失（loss contingency）或有损失是指将来可能导致损失发生的或有事项，如为他人债务的担保等。或有损失发生或者引起资产减少，或者引起负债增加。 按照现行会计制度规定，我国已将部分可能性较大的或有损失纳入会计核算系统，如：通过设置"坏帐准备"帐户核算坏帐损失，通过设置 ...
Contingency Cost - Meaning, Examples, Types, How To Calculate?
In Excel, Contingency-cost can be determined by multiplying the probability percentage with the estimated cost impact. For instance, if the probability is 10% and the estimated cost impact is $50,000, one can use the formula "=10%*$50,000" in Excel to calculate the Contingency-cost. 2.
壹、負債的意義: 一、 會計上的負債較法律上的負債意義為廣,許多遞延貸項如遞延所得稅負債、估計服務保證負債並不具有法律上負債的性質。. 二、 依美國觀念公報第六號(SFAC No. 6),FASB現行對負債之定義如下: Probable future sacrifices of economic benefits arising from present ...
Commitments and Contingencies - Wall Street Oasis
Commitments and Contingencies are part of the off-balance sheet items that corporations must disclose to provide a complete, unbiased snapshot of the financial position and future stakeholder obligations. A commitment is a vow made by a business to stakeholders and/or parties outside the company as a result of legal or contractual obligations.
目前，在實務界處理或有負債業務最具影響力的會計原則仍然是穩健原則。此外，真實與公允思想、重要性原則和充分披露原則等對或有負債的會計處理也具相當的影響。或有負債賬務處理的關鍵取決於未來事項發生可能性的大小（通常將或有負債項目發生的 ...
或有收益（Gain contingency）或有收益是指將來可能導致收益發生的或有事項，又稱為或有利得，如未決索賠等。或有收益發生或者引起資產增加，或者引起負債減少。 由於或有收益在會計實務中發生較少，按照穩健性原則可以不考慮將其納入正式的會計核算系統，但應作為補充資料在編製資產負債表 ...
1 「重要會計用語中英對照」 （IASB提供之2020年版國際務報導準則之重要會計用語 原文與2019年版比較並無差異，本會臺灣務報導 準則委員會之中文翻譯有部分修改） Item Term in English Term in Chinese 1 [Amount] recoverable 可回收(金額) 2 緩衝區 )'Corridor' 3 銷貨成本法'Cost of sales' method
2 「重要會計用語中英對照」 Item Term in English Term in Chinese 30 acquired goodwill 收購(之)商譽 31 acquired in a business combination 企業合併所取得 32 Acquiree 被收購者 33 Acquirer 收購者/取得者 34 Acquisition 收購/ 取得 35 acquisition date 收購日/取得日 36 Active market 活絡市場 37 active use 積極使用
資產負債表外項目. 或 （英語： off-balance sheet ， 縮寫 ： OBS ，或英語： incognito leverage ），指 資產負債表 或附註中沒有反映出來的項目。. 這些項目多數跟 資產 和 債務 有關。. 它可能涉及 或有負債 、 租賃 或 附屬公司 的法律責任，如 信用證 。. 它還涉及 ...
contingent fee(s),(律師)成功酬金；勝訴分成,元照英美法詞典 － 免費線上查詢!
如果您需要尋找專業的律師，並且想了解成功酬金的相關法律概念，請參考元照英美法詞典的詳細解釋和例句。
资产负债表中的commitments and contingencies对应的中文是什么？_百度知道
资产负债表中的commitments and contingencies对应的中文是什么？. 对应的中文是承付款项与或有负债。. 或有负债是指因过去的交易或事项可能导致未来所发生的事件而产生的潜在负债，例如，过去已存在的交易或事项导致诉.
NATO needs to beef up China contingency plans, top Republican says
NATO has made strides in its attempts to counter the China over the last couple years, but more progress needs to happen, according to a U.S. senator.
contingent liability,附條件義務；尚不確定之責任,元照英美法詞典 － 免費線上查詢!
元照英美法詞典. 司律一二試總複習 預購+法研生享優惠 司法特考總複習 考前100天掌握考點
Stay In The Know - Marie Claire
Kate Middleton, Princess of Wales, deeply wants to present trophies at Wimbledon this year, but may be unable to do so because of her cancer treatments. Though Wimbledon officials are hopeful, they re
Thames Water prepares debt contingency plan as it warns on cash
Thames Water prepares debt contingency plan as it warns on cash. Thames boss Chris Weston declares that the prospect of special administration remains a "long way off" but signals that much will ...