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Analysis

Passivo Contingente

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

Passivo 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.

Editorial context

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Questions and answers

Questions and answers

What is Passivo Contingente?

In this glossary, Passivo 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 Passivo Contingente used in finance?

In finance communication, this term appears in contexts such as: "O passivo contingente é divulgado quando a empresa é ré em ação judicial e o desfecho é incerto na data do relatório."

Why does Passivo Contingente matter in finance?

Passivo 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 Passivo Contingente?

Passivo Contingente is mainly used by Financial Analysts, Bankers, and Traders.

What category does Passivo Contingente belong to?

In this glossary, Passivo 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.

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

Passivo Contingente

Localized example

O passivo contingente é divulgado quando a empresa é ré em ação judicial e o desfecho é incerto na data do relatório.

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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