Contingency: Difference between revisions
From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson (Add link.) |
imported>Doug Williamson (Update definition - source - linked pages.) |
||
| Line 6: | Line 6: | ||
2. ''Business planning.'' | 2. ''Business planning.'' | ||
An uncertain future event that is expected to have a negative impact if it were to occur. | An uncertain future event. | ||
Usually - but not always - one that is expected to have a negative impact if it were to occur. | |||
| Line 19: | Line 21: | ||
* [[Contingency plan]] | * [[Contingency plan]] | ||
* [[Contingent]] | * [[Contingent]] | ||
* [[Contingent assets]] | |||
* [[Contingent capital]] | |||
* [[Contingent convertible capital]] | |||
* [[Contingent covenant]] | |||
* [[Contingent item]] | |||
* [[Contingent liabilities]] | |||
* [[Contingent risk]] | |||
* [[Contingent Term Repo Facility]] (CTRF) | |||
* [[Deal contingent forward]] | |||
* [[Financial reporting]] | * [[Financial reporting]] | ||
* [[IAS 37]] | |||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
Revision as of 11:47, 4 June 2023
1. Financial reporting - business planning.
Any uncertain future event.
2. Business planning.
An uncertain future event.
Usually - but not always - one that is expected to have a negative impact if it were to occur.
3. Financial management.
An amount of money set aside to deal with the potential negative impact of an uncertain future event.
See also
- Business contingency management
- Business continuity plan
- Contingency plan
- Contingent
- Contingent assets
- Contingent capital
- Contingent convertible capital
- Contingent covenant
- Contingent item
- Contingent liabilities
- Contingent risk
- Contingent Term Repo Facility (CTRF)
- Deal contingent forward
- Financial reporting
- IAS 37
