PDF IAS 37 負債準備、或有負債及或有資產 - Deloitte US
2024-07-06 17:39IAS 37 負債準備、 . nd Contingent Assets)IAS 37 簡覽. 準備不確定時點或金額之負債。 企業因過去事件所產生之現時義務,當該義務很有可能使企業為了履行義務而造成具有經濟效益之資源流出,且與義務 . 之金額能可靠估計時,應予以認列。 認列金額應為報導期間結束 ...
或有負債（Contingent Liability）或有負債是指企業有可能產生的負債。企業所有的應收票據，在未到期以前尚需資金周轉時，可以向銀行貼現，經過背書(背面簽字)轉讓別人，或嚮往來銀行申請借款。經過背書的票據，如果出票人或付款人到期不能兌付，背書人負有連帶的付款責任。
《國際會計準則第37號-準備、或有負債和或有資產》 - Mba智库百科
1．本準則適用於所有企業對以下各項之外的準備、或有負債和或有資產的會計核算： （1）以公允價值計量的金融工具形成的準備、或有負債和或有資產： （2）執行中的合同（除了虧損的執行中的合同）形成的準備、或有負債和或有資產； （3）保險公司與保單持有人之間簽訂的合同形成的準備 ...
《国际会计准则第37号-准备、或有负债和或有资产》 - Mba智库百科
1．本准则适用于所有 企业 对以下各项之外的准备、或有负债和或有资产的 会计核算 ：. （1）以 公允价值计量 的 金融工具 形成的准备、或有负债和或有资产：. （2）执行中的 合同 （除了亏损的执行中的合同）形成的准备、或有负债和或有资产；. （3） 保险 ...
IAS 37 — Provisions, Contingent Liabilities and Contingent Assets
IAS 37 outlines the accounting for provisions (liabilities of uncertain timing or amount), together with contingent assets (possible assets) and contingent liabilities (possible obligations and present obligations that are not probable or not reliably measurable). Provisions are measured at the best estimate (including risks and uncertainties) of the expenditure required to settle the present ...
PDF HKAS 37 Provisions, Contingent Liabilities and Contingent Assets
The International Accounting Standard comparable with HKAS 37 is IAS 37 Provisions, Contingent Liabilities and Contingent Assets. There are no major textual differences between HKAS 37 and IAS 37. Note: Example 3A, 8A, 12 and 13 in Appendix C to HKAS 37 are additional Hong Kong examples.
「重要會計用語中英對照」 4 Item Term in English Term in Chinese 99 Available-for-sale financial assets 備供出售金融資產 100 Balance sheet 資產負債表 101 Balance sheet liability method 資產負債表負債法 102 Bank 銀行 103 Bank overdraft 銀行透支 104 Bankruptcy 破產 105 bargain purchase 廉價購買 106 Basic earnings per share 基本每股盈餘
1 「重要會計用語中英對照」 （IASB提供之2020年版國際務報導準則之重要會計用語 原文與2019年版比較並無差異，本會臺灣務報導 準則委員會之中文翻譯有部分修改） Item Term in English Term in Chinese 1 [Amount] recoverable 可回收(金額) 2 緩衝區 )'Corridor' 3 銷貨成本法'Cost of sales' method
1 重要會計用語中英對照 配合2013年版國際務報導準則修訂 Item Term in English Term in Chinese 1 [Amount] recoverable 可回收(金額) 2 'Corridor' 緩衝區 3 'Cost of sales' method 銷貨成本法 4 Acceptable under IFRSs 國際 務報導準則可接受 5 Accountability of management 管理階層之課責性 6 Accounting 會計
一文了解财报术语之Contingent Liability | 旗渡法律翻译中心
A contingent liability is a potential liability that may occur in the future, such as pending lawsuits or honoring product warranties. If the liability is likely to occur and the amount can be reasonably estimated, the liability should be recorded in the accounting records of a firm. 或有负债是未来可能发生的潜在负债，比如 ...
IAS 37 Provisions, Contingent Liabilities and Contingent Assets
In April 2001 the International Accounting Standards Board adopted IAS 37 Provisions, Contingent Liabilities and Contingent Assets, which had originally been issued by the International Accounting Standards Committee in September 1998.That standard replaced parts of IAS 10 Contingencies and Events Occurring after the Balance Sheet Date that was issued in 1978 and that dealt with contingencies.
或有负债（contingent liability） - 正保会计网校
或有负债（contingent liability）. 最终结果（偿付金额、偿付人、偿付日期、偿付事实是否成立）只有在发生或不发生一个或若干个不确定的未来事项才能证实的债务。. 如应收票据贴现，若出票人届时清偿，背书人的责任因而解除；若届时不能清偿，背书人就有 ...
金管會認可之準則 | 勤業眾信 | 審計服務 - Deloitte US
Financial Instruments: Recognition and Measurement. 金融工具：認列與衡量 (僅避險會計繼續適用) IAS 40. Investment Property. 投資性不動產. IAS 41. Agriculture. 農業. 註1 ：各號準則正體中文版詳細內容請至 金管會網站 「 國際會計準則 (IFRS)下載專區 」下載.
中文 中的 contingent liability, 例句, 英文 - 中文 字典 | Glosbe
将"contingent liability"翻译成中文. 或有负债, 不确定债务, 或有負債是"contingent liability"到 中文 的最佳翻译。. 译文示例：A contingent liability is disclosed unless the possibility that it will be realized is remote. ↔ 或有负债应该披露,除非或有负债实现的可能性十分渺茫 ...
Contingent Liability - Definition, Why to Record
A contingent liability is a potential liability that may or may not occur, depending on the result of an uncertain future event. The relevance of a contingent liability depends on the probability of the contingency becoming an actual liability, its timing, and the accuracy with which the amount associated with it can be estimated.
香港會計準則 HKGAAP - 陳建業會計師行 | K. Y. Chan & Co.
香港會計準則 Summaries of Hong Kong Financial Reporting Standards (FRS) Smart Truth Corporate Services Limited. ... Provisions, contingent liabilities and contingent assets: 38: Intangible assets: 39: Financial instruments: Recognition and measurement: 40: Investment property: 41: Agriculture: HKFRS:
Contingent Liability: What Is It, and What Are Some Examples?
Contingent Liability: A contingent liability is a potential liability that may occur, depending on the outcome of an uncertain future event. A contingent liability is recorded in the accounting ...
contingent liability,附條件義務；尚不確定之責任,元照英美法詞典 － 免費線上查詢!
元照英美法詞典. 司律一二試總複習 預購+法研生享優惠 司法特考總複習 考前100天掌握考點
【Provision and Allowance】你說準備和備抵，一樣嗎？ - Blogger
到這邊，很明顯的 provision 是針對負債（ liability ）所用的字，中文解釋為準備，例如：負債準備（ provision for liabilities ）、或有負債（ provision for contingent liabilities ）等。 而 allowance 則是應收帳款相關科目的用詞，例如：備抵呆帳（ allowance for bad debt ）。 怎麼說呢？別忘了這備抵呆帳主要是為了 ...
Reporting Requirements of Contingent Liabilities and GAAP Compliance
Contingent liabilities must pass two thresholds before they can be reported in financial statements. First, it must be possible to estimate the value of the contingent liability. If the value can ...
PDF CGAP Glossary English to Chinese
sheet, liability account) 应计费用（权责发生制，资产负债表的负债账目） accrued income (accrual accounting, balance sheet, liability account) Equivalent: accrued revenue. 应计收益（权责发生制，资产负债表的负债账目） 等同于：应计收入 accrued interest 应计利息
contingent liability中文，contingent liability的意思，contingent liability ...
英語釋義. 1. the quality or state of being liable. was cleared of liability for the accident. 2. probability. 3. something for which one is liable especially pecuniary obligation debt —usually used in plural. business assets and liabilities. 4. one that acts as a disadvantage drawback. This scandal makes the candidate a liability for the ...
Kingdom of Lesotho: Staff Concluding Statement of the 2024 ... - IMF
Lesotho's near-term economic outlook has improved modestly, with growth expected to reach 2.7 percent in FY24/25 on the back of strong construction activity, and inflation easing to 7.1 percent in April from its peak of 8.2 percent in January 2024. But Lesotho's government-driven economic model is struggling to deliver on the authorities' growth and development goals.