Rückstellungen nach IAS
IAS 37 Provisions, Contingent Liabilities and Contingent Assets
Definition nach IAS:
A provision is a liability of uncertain timing or amount.
(Eine Rückstellung ist eine Schuld, die bezüglich ihrer Fälligkeit oder ihrer Höhe
A liability is a present obligation of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits.
(Eine Schuld ist eine gegenwärtige Verpflichtung des Unternehmens, die aus
Ereignissen der Vergangenheit entsteht und deren Erfüllung für das
Unternehmen erwartungsgemäß mit einem Abfluss von Ressourcen mit
wirtschaftlichem Nutzen verbunden ist.)
IAS 37.11 Gegenüberstellung “Provisions” <> “Trade Payables” und “Accruals”
Provisions can be distinguished from other liabilities such as trade payables and accruals because there is uncertainty about the timing or amount of the future expenditure required in settlement. By contrast:
a) trade payables are liabilities to pay for goods or services that have been received or supplied and have been invoiced or formally agreed with the supplier; and
b) accruals are liabilities to pay for goods or services that have been received or supplied but have not been paid, invoiced or formally agreed with the supplier, including amounts due to employees (for example, amounts relating to accrued vacation pay). Although it is sometimes necessary to estimate the amount or timing of accruals, the uncertainty is generally much less than for provisions.
Accruals are often reported as part of trade and other payables, whereas provisions are reported separately.