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Analysis

Passività Potenziale

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.

Quick answer: 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.

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Quick answer

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.

Why it matters

Passività Potenziale 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.

Editorial context

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Questions and answers

Questions and answers

What is Passività Potenziale?

In this glossary, Passività Potenziale 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 Passività Potenziale used in finance?

In finance communication, this term appears in contexts such as: "Una passività potenziale viene indicata quando una società è convenuta in una causa e l’esito è incerto alla data di bilancio."

Why does Passività Potenziale matter in finance?

Passività Potenziale 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 Passività Potenziale?

Passività Potenziale is mainly used by Financial Analysts, Bankers, and Traders.

What category does Passività Potenziale belong to?

In this glossary, Passività Potenziale 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.

Definition

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.

Operational example

A contingent liability is disclosed when a company is a defendant in a lawsuit and the outcome is uncertain at the reporting date.

Localized term

Passività Potenziale

Localized example

Una passività potenziale viene indicata quando una società è convenuta in una causa e l’esito è incerto alla data di bilancio.

Definition language

English reference definition

Source

CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework

Category

Analysis

Exam relevance

  • CFA
  • ACCA
  • FRM

Target audience

  • Financial Analysts
  • Bankers
  • Traders

Related terms

Use the related links below to continue through connected finance terminology.

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