عندما يكون من غير المحتمل وجود التز

عندما يكون من غير المحتمل وجود التزام يتطلب تدفق منافع اقتصادية أو أن المبلغ لا يمكن تقديره بصورة يعتمد عليها، فيتم الإفصاح عن الالتزام كالتزام طارئ، ما لم يكن احتمال التدفق ضئيلاً. الالتزامات المحتملة التي يمكن تأكيد وجودها بواسطة حدوث أو عدم حدوث حدث واحد أو أكثر في المستقبل، يتم الإفصاح عنها كالتزامات محتملة.

Results (English) 1:

When it is unlikely a commitment requires a flow of economic benefits or the amount cannot be reliable estimate, the disclosure obligation as an obligation, unless the possibility of little flow. Possible obligations whose existence can be confirmed by the occurrence or non-occurrence of one or more event in the future, disclosed as a liability.

Results (English) 2:

When it is probable that the commitment requires the flow of economic benefits or the amount can not be estimated reliably, are disclosed as a liability commitment to an emergency, the possibility of flow was not insignificant. Potential liabilities that could confirm their presence by the occurrence or non-occurrence of one or more events in the future, are disclosed potential liabilities.

Results (English) 3:

When it is not likely that requires the flow of economic benefits, or that the amount cannot be estimated in a reliable, obligation is disclosed as an emergency. Unless the probability of low flow. Potential obligations that exist could be confirmed by the occurrence or non occurrence one or more events in the future are disclosed as are possible.