问题描述:
英语翻译
Comparative information is not required.
85 An entity shall disclose the following for each class of provision:
(a) a brief description of the nature of the obligation and the expected timing of any resulting outflows of economic benefits;
(b) an indication of the uncertainties about the amount or timing of those outflows.Where necessary to provide adequate information,an entity shall disclose the major assumptions made concerning future events,as addressed in paragraph 48;
(c) the amount of any expected reimbursement,stating the amount of any asset that has been recognised for that expected reimbursement.
86 Unless the possibility of any outflow in settlement is remote,an entity shall disclose for each class of contingent liability at the balance sheet date a brief description of the nature of the contingent liability ,where practicable:
(a) an estimate of its financial effect ,measured under paragraphs 36-52;
(b) an indication of the uncertainties relating to the amount or timing of any outflow;
(c) the possibility of any reimbursement.
87 In determining which provisions or contingent liabilities may be aggregated to form a class.,it is necessary to consider whether the nature of the items is sufficiently similar for a single statement about them to fulfil the requirements of paragraphs 85(a) and (b) and 86(a) and (b).Thus,it may be appropriate to treat as a single class of provision amounts relating to warranties of different products,but it would not be appropriate to treat as a single class amounts relating to normal warranties and amounts that are subject to legal proceedings.
88 Where a provision and a contingent liability arise from the same set of circumstances,an entity makes the disclosures required by paragraphs 84-86 in a way that shows the link between the provision and the contingent liability.
Comparative information is not required.
85 An entity shall disclose the following for each class of provision:
(a) a brief description of the nature of the obligation and the expected timing of any resulting outflows of economic benefits;
(b) an indication of the uncertainties about the amount or timing of those outflows.Where necessary to provide adequate information,an entity shall disclose the major assumptions made concerning future events,as addressed in paragraph 48;
(c) the amount of any expected reimbursement,stating the amount of any asset that has been recognised for that expected reimbursement.
86 Unless the possibility of any outflow in settlement is remote,an entity shall disclose for each class of contingent liability at the balance sheet date a brief description of the nature of the contingent liability ,where practicable:
(a) an estimate of its financial effect ,measured under paragraphs 36-52;
(b) an indication of the uncertainties relating to the amount or timing of any outflow;
(c) the possibility of any reimbursement.
87 In determining which provisions or contingent liabilities may be aggregated to form a class.,it is necessary to consider whether the nature of the items is sufficiently similar for a single statement about them to fulfil the requirements of paragraphs 85(a) and (b) and 86(a) and (b).Thus,it may be appropriate to treat as a single class of provision amounts relating to warranties of different products,but it would not be appropriate to treat as a single class amounts relating to normal warranties and amounts that are subject to legal proceedings.
88 Where a provision and a contingent liability arise from the same set of circumstances,an entity makes the disclosures required by paragraphs 84-86 in a way that shows the link between the provision and the contingent liability.
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