obligating event

Defined in Annex 1, Commission Regulation (EC) No 108/2006

Definitions over time (1)

1. 30/01/2006 – today applies on 12/11/2026 Annex 1, Commission Regulation (EC) No 108/2006 Scope: Whole act

   Paragraph 17 of IAS 37 specifies that an obligating event is a past event that leads to a present obligation that an entity has no realistic alternative to settling.

Used in (0 places in 0 provisions on 12/11/2026)

No text uses this concept on 12/11/2026.