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Analysis

Nợ Tiềm Tàng

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

Nợ Tiềm Tàng 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 Nợ Tiềm Tàng?

In this glossary, Nợ Tiềm Tàng 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 Nợ Tiềm Tàng used in finance?

In finance communication, this term appears in contexts such as: "Nợ tiềm tàng được trình bày khi doanh nghiệp là bị đơn trong vụ kiện và kết quả chưa xác định tại thời điểm báo cáo."

Why does Nợ Tiềm Tàng matter in finance?

Nợ Tiềm Tàng 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 Nợ Tiềm Tàng?

Nợ Tiềm Tàng is mainly used by Financial Analysts, Bankers, and Traders.

What category does Nợ Tiềm Tàng belong to?

In this glossary, Nợ Tiềm Tàng 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

Nợ Tiềm Tàng

Localized example

Nợ tiềm tàng được trình bày khi doanh nghiệp là bị đơn trong vụ kiện và kết quả chưa xác định tại thời điểm báo cáo.

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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