推定义务是指根据企业多年来的习惯做法、公开的承诺或者公开宣布的政策而导致企业将承担的责任,这些责任也是有关各方形成了企业将履行义务解脱责任的合理预期。例如,某企业多年来制定一项销售政策,对于售出的商品提供一定期限内的售后保修服务,预期将为售出商品提供的保修服务就属于推定义务,应当将其确认为一项负债。

Constructive Obligation

英文定义：

澳大利亚会计标准：第117条第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