What is Pasivo Contingente?
In this glossary, Pasivo Contingente refers to: 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.
How is Pasivo Contingente used in finance?
In finance communication, this term appears in contexts such as: "Un pasivo contingente se revela cuando una empresa es demandada y el resultado es incierto en la fecha de reporte."
Why does Pasivo Contingente matter in finance?
Pasivo Contingente matters because it supports clear communication in Analysis contexts for Financial Analysts, Bankers, and Traders. It also connects to aviation training and exam language such as CFA, ACCA, and FRM.
Who uses Pasivo Contingente?
Pasivo Contingente is mainly used by Financial Analysts, Bankers, and Traders.
What category does Pasivo Contingente belong to?
In this glossary, Pasivo Contingente is grouped under Analysis. Related pages in this category explain adjacent procedures, commands and operational concepts.
Where does this definition come from?
This definition is sourced from CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework and published by Protermify Finance as a static finance reference page.
