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Liability (分类方法一 (Current Liability (1.due in the coming year or the…
Liability
分类方法一
Current Liability
1.due in the coming year or the operating cycle
2.an obligation to be met by the transfer of a current asset or the creation of another current liability
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Non current liability
非Current Liablity的
Value:
the present value of all future payments,discounted at the prevailing rate of interest for similar debt on the date of issurance
分类方法二
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Contingent Liability
标准：
Probability of occurrence & Possibility of estimation loss contingent L Gain contingent L
- probable (>70%) 1. reasonably estimated record footnote
- reasonably possible 2. not reasonably estimated footnote footnote
- remote not required not recommended
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举例：
Contingent Litigation liability
Contingent premium liability
Unasserted claimsand assessments
In business combinations
Guarantees
IFRS:
Provisions( is recognized): >50% & estiamable
Contingent Liability(footnote disclosure):
- <50% & estimable
2.<50% but reasonably possible
3.>50% & not estimable
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定义：outsider claims to firm's assets or are enforceable claims for services to be rendered by the firm
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