Statements (21)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
Accounting Standards Codification Topic
|
| gptkbp:address |
Accounting for gain contingencies
Accounting for loss contingencies |
| gptkbp:appliesTo |
gptkb:U.S._GAAP
|
| gptkbp:doesNotRequireRecognitionOf |
Gain contingencies
|
| gptkbp:focusesOn |
Contingencies
|
| gptkbp:fullName |
gptkb:Accounting_Standards_Codification_Topic_450:_Contingencies
|
| https://www.w3.org/2000/01/rdf-schema#label |
ASC 450
|
| gptkbp:issuedBy |
gptkb:Financial_Accounting_Standards_Board
|
| gptkbp:partOf |
gptkb:FASB_Accounting_Standards_Codification
|
| gptkbp:replacedBy |
gptkb:FAS_5
|
| gptkbp:requiresDisclosureOf |
Certain gain contingencies
Loss contingencies that are probable and estimable |
| gptkbp:requiresRecognitionOf |
Loss contingencies that are probable and estimable
|
| gptkbp:startDate |
gptkb:United_States
|
| gptkbp:usedBy |
Nonprofit organizations
Private companies Public companies Governmental entities following U.S. GAAP |
| gptkbp:bfsParent |
gptkb:FASB
|
| gptkbp:bfsLayer |
6
|