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推定義務是指根據企業多年來的習慣做法、公開的承諾或者公開宣布的政策而導致企業將承擔的責任,這些責任也是有關各方形成了企業將履行義務解脫責任的合理預期。例如,某企業多年來制定一項銷售政策,對於售出的商品提供一定期限內的售後保修服務,預期將為售出商品提供的保修服務就屬於推定義務,應當將其確認為一項負債。
Constructive Obligation
英文定義:
IAS 37 (and 澳大利亞會計標準:第117條第10段)
(A)by an established pattern of past practice, published policies or a sufficiently specific current statement, the entity has indicated to other parties that it will accept certain responsibilities; AND
(B) as a result, the entity has created a valid expectation on the part of those other parties that it will discharge those responsibilities
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