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Liabilities (Accruals (asset (charge payé d'avance, produit à…
Liabilities
Accruals
asset
charge payé d'avance
produit à recevoir
liabilities
charge à payer
produit reçu d'avance
IAS 37
proba 100%
contingent liabilities
possible obligation
from past event
confirm only by occurrence
present obligation
not recognise
not probable
outflow of resources
engendre economic benefits
proba 5% < x > 50%
amount not measurable
no reliability
NO BOOKING BUT DISCLOSE
at the end of
reporting period
description of nature
estimate of its financial effect
indication of the uncertainties
amount
time
possibility of any reimbursement
present obligation
arising past events
IFRS 9