Accounting Standards Codification Topic 450: Contingencies
GPTKB entity
Statements (27)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:appliesTo |
gptkb:U.S._GAAP
financial statements interim financial reporting |
| gptkbp:doesNotRequireRecognitionOf |
gain contingencies
|
| gptkbp:focusesOn |
contingencies
|
| gptkbp:guidanceSystem |
accounting for gain contingencies
accounting for loss contingencies |
| https://www.w3.org/2000/01/rdf-schema#label |
Accounting Standards Codification Topic 450: Contingencies
|
| gptkbp:issuedBy |
gptkb:Financial_Accounting_Standards_Board
|
| gptkbp:partOf |
gptkb:FASB_Accounting_Standards_Codification
|
| gptkbp:publicLawNumber |
gptkb:ASC_450
|
| gptkbp:replacedBy |
gptkb:FAS_5
|
| gptkbp:requiresDisclosureOf |
estimate of possible loss
material loss contingencies nature of contingency range of possible loss |
| gptkbp:requiresRecognitionOf |
probable and estimable loss contingencies
|
| gptkbp:startDate |
gptkb:United_States
|
| gptkbp:subjectArea |
contingent liabilities
uncertainties |
| gptkbp:usedBy |
public companies
private companies not-for-profit organizations governmental entities |
| gptkbp:bfsParent |
gptkb:ASC_450
|
| gptkbp:bfsLayer |
7
|