ACCA考试知识点：Contingent liabilities！

掌握ACCA考试的知识点是学员必须要做到的事情，在备考ACCA考试的时候，学员要对知识点有充分的理解才可以。ACCA考试知识点有很多，今天融跃小编给大家分享，Contingent liabilities的相关内容。

Contingent liabilities是ACCA考试的内容，学员在学习的时候要对知识点进行记忆，掌握知识点的内容很关键，因此总结知识点的考点也必要。Contingent liabilities的内容学员可以从下面的内容去学习：

Contingent liabilities is an uncertain liability that does not meet the three criteria for recognizing a provision.

Contingent liabilities should be disclosed in the notes unless probability of an outflow of resources embodying economic benefits is remote. 或有负债需要披露在 notes 里，除非可能性非常低。

IAS 37 defines a contingent liability as the following:

1) A possible obligation that arises from past events and whose existence will be confirmed only by the ccurrence or non-occurrence of one or more uncertain future events not wholly within the control of the entity;

2) A present obligation that arises from past events but is not recognised because:

a) It is not probable that an outflow of economic resources will be required to settle the obligation; or

b) The amount of the obligation cannot be measured with sufficient reliability.

备考ACCA考试，学员不仅要重视知识点的学习，还需要有自身的理解与总结。ACCA3月考前冲刺阶段，学员一定要对知识点有很好的掌握。zui后冲刺的关键时期，若是能够有好的课程学习，势必能做到事半功倍的效果。

ACCA考试知识点的内容就这么多，学员如果对知识点还有更多的疑问，可以文章评论一起学习探讨！