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ons , you have to meet certain conditions can be recognized , and for the rights of uncertainty , it is not given to confirm.
Recognized as liabilities or contingencies . It is recognized as accrued liabilities , and disclosure have a very direct link. But must satisfy the following three conditions .

( A ) The obligation is a current obligation ; What is the obligation to bear the reality is that the moment you need to go to the obligations accepted , no other options , for example, a company for violation of traffic rules a driver causing serious traffic accident , therefore , a company will have to bear the obligation of reparation . Breaches occurred, A company immediately assume that a current obligation .

( B ) performance of the obligation is likely to result in an outflow of economic benefits ; we can usually put the possibility of economic benefits is divided into four levels, including basic set , probably , possibly , very small possibility. As long as it is possible to achieve the degree refers likelihood of greater than 50 % but less than or equal to 95 % of the matter . Of course, the basic set is a more high -level , but also included.

( C ) the amount of the obligation can be measured reliably . To confirm a liability or matters , the amount shall be the current obligation can be estimated reliably .

Recognized as assets or matters . For asset class or matters requiring still very high , of course, is relative to estimated liabilities , because the contingencies or assets formed only in the enterprise is virtually certain that the case can be transformed into a real assets , in order to confirm. "Enterprise Accounting System " provisions wrote settled or if there are issues due to the recognition of liabilities spending all or part of the expected demand by a third party or other party compensation , the compensation amount can only be virtually certain that when used as a assets are identified and shown separately in the balance sheet, the amount recognized for the reimbursement should not exceed the book value of the liability recognized .

If one or can not meet obligations related matters recognized as accrued liabilities of the three conditions , companies should be recognized as a contingent liability
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