contingent assets

активы, право владения которыми вытекает из совершенных операций;
активы, право владения которыми зависит от того, произошло или не произошло определенное событие

Большой англо-русский и русско-английский словарь. 2001.

Смотреть что такое "contingent assets" в других словарях:

  • Contingent assets —   Part of the asset side of a balance sheet on which amounts may be recorded to provide for incoming cash flows resulting from outstanding contracts which will materialise in the future or of which the materialisation is uncertain …   International financial encyclopaedia

  • public sector entity's contingent assets — viešojo sektoriaus subjekto neapibrėžtasis turtas statusas Aprobuotas sritis buhalterinė apskaita ir finansinė atskaitomybė apibrėžtis Dėl buvusiųjų įvykių galintis atsirasti turtas, kurio buvimas bus patvirtintas tiktai įvykus vienam ar daugiau… …   Lithuanian dictionary (lietuvių žodynas)

  • assets — I noun available means, belongings, bona, capital, chattels, effects, estate, funds, goods, holdings, inventories, money, pecuniary resources, personal effects, personal resources, possessions, principal, property, reserves, resources, riches,… …   Law dictionary

  • contingent asset — A potential *asset whose existence and quantification are doubtful. Many systems of *Generally Accepted Accounting Principles require the *disclosure of *material contingent assets in financial statements, but do not allow the *recognition of… …   Auditor's dictionary

  • Contingent Shares — Shares of company stock that are issued only if certain conditions are met. Contingent shares are similar to stock options, warrants and other convertible instruments in that there is a level of uncertainty associated with their issue. For… …   Investment dictionary

  • Contingent Immunization — A method of fixed income portfolio management, whereby managers are granted significant powers of control over the selection of products to be added and removed from the portfolio, as long as the products remain profitable. Should these products… …   Investment dictionary

  • Contingent Asset — An asset in which the possibility of an economic benefit depends solely upon future events that can t be controlled by the company. Due to the uncertainty of the future events, these assets are not placed on the balance sheet. However, they can… …   Investment dictionary

  • International Financial Reporting Standards — (IFRS) are standards and interpretations adopted by the International Accounting Standards Board (IASB). Many of the standards forming part of IFRS are known by the older name of International Accounting Standards (IAS). IAS were issued between… …   Wikipedia

  • SUCCESSION — SUCCESSION, devolution of the deceased person s property on his legal heirs. Order of Succession The Pentateuchal source of the order of succession is If a man die and have no son, then ye shall cause his inheritance to pass unto his daughter.… …   Encyclopedia of Judaism

  • Международные стандарты финансовой отчётности — Бухгалтерский учёт Ключевые понятия Бухгалтер • Бухгалтерия Главная бухгалтерская книга Оборотно сальдовая ведомость Отчётный период У …   Википедия

  • Международные стандарты финансовой отчётности — (МСФО) Международные стандарты бухгалтерского учета (МСБУ), список действующих в настоящее время стандартов Применение международных стандартов финансовой отчётности в различных странах, IFRS, IAS Содержание Содержание Раздел 1. Применение и… …   Энциклопедия инвестора

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