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Analysis

偶発債務

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

偶発債務 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 偶発債務?

In this glossary, 偶発債務 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 偶発債務 used in finance?

In finance communication, this term appears in contexts such as: "訴訟で被告となり決算日時点で結果が不明な場合、偶発債務として開示されます。"

Why does 偶発債務 matter in finance?

偶発債務 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 偶発債務?

偶発債務 is mainly used by Financial Analysts, Bankers, and Traders.

What category does 偶発債務 belong to?

In this glossary, 偶発債務 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

偶発債務

Localized example

訴訟で被告となり決算日時点で結果が不明な場合、偶発債務として開示されます。

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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