Accounting Standards Codification Topic 450: Contingencies

URI: https://gptkb.org/entity/Accounting_Standards_Codification_Topic_450:_Contingencies
GPTKB entity
Statements (27)
Predicate Object
gptkbp:instanceOf gptkb: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
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
https://www.w3.org/2000/01/rdf-schema#label Accounting Standards Codification Topic 450: Contingencies