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Distinction between contingent liabilities and provisions

 

Provision

Contingent liability

1.   Provision is a present liability of uncertain amount.

2.   A provision meets the recognition criteria.

3.   Provision is recognized when (a) an enterprise has a present obligation arising from past events.

4.   If the management estimates that it is probable that the settlement of an obligation will result in outflow.

1.     A contingent liability is a possible obligation that may or may not crystallize.

2.     A contingent liability fails to meet the same.

3.     Contingent liability includes present obligations that do not meet the recognition.

4.     If the management estimates, that it is less likely that any economic benefit will outflow.


Self Examination Questions
 

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font-size: 7pt; font-family: 'Times New Roman';\">\u00a0\u00a0<\/span><\/span><span\nstyle=\"line-height: 26.666667938232422px; font-size:13.5pt;;; font-family: Verdana, sans-serif;\">The possibility of an outflow of economic benefits to the business entity.<\/span>","clicked":"no","isAnswer":"no"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">Either\u00a0<\/span><i\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px;\">(a) or (b)<\/i><span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">.<\/span>","clicked":"no","isAnswer":"no"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">None of the above.<\/span>","clicked":"no","isAnswer":"no"}]},{"questionText":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">Pick up the correct answer from the given choices:<\/span><br\/><span\nstyle=\"line-height: 26.666667938232422px; font-size:13.5pt;;; font-family: Verdana, sans-serif;\">If an inflow of economic benefits is probable then a contingent asset is disclosed<\/span>","options":[{"option":"<span\nstyle=\"line-height: 26.666667938232422px; font-size:13.5pt;;; font-family: Verdana, sans-serif;\"><span\nstyle=\"line-height: normal; font-size: 7pt; font-family: 'Times New Roman';\">\u00a0<\/span><\/span><span\nstyle=\"line-height: 26.666667938232422px; font-size:13.5pt;;; font-family: Verdana, sans-serif;\">In the financial statements.<\/span>","clicked":"no","isAnswer":"no"},{"option":"<span\nstyle=\"line-height: 26.666667938232422px; font-size:13.5pt;;; font-family: Verdana, sans-serif;\"><span\nstyle=\"line-height: normal; font-size: 7pt; font-family: 'Times New Roman';\">\u00a0<\/span><\/span><span\nstyle=\"line-height: 26.666667938232422px; font-size:13.5pt;;; font-family: Verdana, sans-serif;\">In the report of the approving authority (Board of Directors in the case of a company, and the corresponding approving authority in the case of any other enterprise).<\/span>","clicked":"no","isAnswer":"yes"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">In the cash flow statement<\/span>","clicked":"no","isAnswer":"no"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">None of the above.<\/span>","clicked":"no","isAnswer":"no"}]},{"questionText":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">Pick up the correct answer from the given choices:<\/span><br\/><span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">In the case of ____________ either outflow of resources to settle the obligation is not probable or the amount expected to be paid to settle the liability cannot be measured with sufficient reliability.<\/span>","options":[{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">Liability<\/span>","clicked":"no","isAnswer":"no"},{"option":"<span\nstyle=\"line-height: 26.666667938232422px; font-size:13.5pt;;; font-family: Verdana, sans-serif;\"><span\nstyle=\"line-height: normal; font-size: 7pt; font-family: 'Times New Roman';\">\u00a0<\/span><\/span><span\nstyle=\"line-height: 26.666667938232422px; font-size:13.5pt;;; font-family: Verdana, sans-serif;\">Provision<\/span>","clicked":"no","isAnswer":"no"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">Contingent liabilities<\/span>","clicked":"no","isAnswer":"yes"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">Contingent assets<\/span>","clicked":"no","isAnswer":"no"}]},{"questionText":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">Pick up the correct answer from the given choices:<\/span><br\/><span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">Present liability of uncertain amount, which can be measured reliably by using a substantial a degree of estimation, is termed as ___________.<\/span>","options":[{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">Provision<\/span>","clicked":"no","isAnswer":"yes"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">Liability<\/span>","clicked":"no","isAnswer":"no"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">Contingent liability<\/span>","clicked":"no","isAnswer":"no"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">None of the above<\/span>","clicked":"no","isAnswer":"no"}]},{"questionText":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">Pick up the correct answer from the given choices:<\/span><br\/><span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.99652862548828px;\">In the financial statement, contingent liability is<\/span>","options":[{"option":"<span\nstyle=\"line-height: 26.666667938232422px; font-size:13.5pt;;; font-family: Verdana, sans-serif;\"><span\nstyle=\"line-height: normal; font-size: 7pt; font-family: 'Times New Roman';\">\u00a0<\/span><\/span><span\nstyle=\"line-height: 26.666667938232422px; font-size:13.5pt;;; font-family: Verdana, sans-serif;\">Recognized<\/span>","clicked":"no","isAnswer":"no"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">Not recognized<\/span>","clicked":"no","isAnswer":"yes"},{"option":"<span\nstyle=\"line-height: 26.666667938232422px; font-size:13.5pt;;; font-family: Verdana, sans-serif;\"><span\nstyle=\"line-height: normal; font-size: 7pt; font-family: 'Times New Roman';\">\u00a0<\/span><\/span><span\nstyle=\"line-height: 26.666667938232422px; font-size:13.5pt;;; font-family: Verdana, sans-serif;\">Adjusted<\/span>","clicked":"no","isAnswer":"no"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px;\">None of the above<\/span>","clicked":"no","isAnswer":"no"}]}],"testId":0,"subject":"Subject","testName":"Test Name","testType":"Single","totQues":5,"marksPerQues":1,"totalMarks":5,"totalTime":5,"negativeMarksPerQues":0,"instructions":[{"ins":"Mark the sentence with correct option."},{"ins":"After you have attempted all the questions, click on the Finish Test button to know your score and the correct answers."}]}

 





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