现时义务是指企业在现行条件下已承担的义务。未来发生的交易或者事项形成的义务，不属于现时义务。比如说结果取决于不确定未来事项的可能义务属于潜在义务，不属于现时义务。
该义务是企业承担的现时义务；
第五条预计负债应当按照履行相关现时义务所需支出的最佳估计数进行初始计量。
Article 5 the estimated debts shall be initially measured in accordance with the best estimate of the necessary expenses for the performance of the current obligation.
第二十六条金融负债的现时义务全部或部分已经解除的，才能终止确认该金融负债或其一部分。
Article 26 Only when the prevailing obligations of a financial liability are relieved in all or in part may the recognition of the financial liability be terminated in all or partly.
应用推荐