Contingent item: Difference between revisions
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A condition which exists at a reporting date where the outcome will be confirmed only on the occurrence or non-occurrence of one or more uncertain future events. | A condition which exists at a reporting date where the outcome will be confirmed only on the occurrence or non-occurrence of one or more uncertain future events. | ||
== See also == | == See also == | ||
* [[Contingent liabilities]] | * [[Contingent liabilities]] | ||
Revision as of 15:30, 17 June 2016
A condition which exists at a reporting date where the outcome will be confirmed only on the occurrence or non-occurrence of one or more uncertain future events.
