Statements (17)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:appliesTo |
public companies
private companies not-for-profit organizations |
| gptkbp:countryOfOrigin |
gptkb:United_States
|
| gptkbp:criteriaForAccrual |
probable and reasonably estimable
|
| gptkbp:fullName |
Financial Accounting Standard No. 5
|
| https://www.w3.org/2000/01/rdf-schema#label |
FAS 5
|
| gptkbp:issuedBy |
gptkb:Financial_Accounting_Standards_Board
1975 |
| gptkbp:replacedBy |
gptkb:ASC_450
|
| gptkbp:requiresDisclosureOf |
gain contingencies
loss contingencies |
| gptkbp:status |
superseded
|
| gptkbp:subject |
accounting for contingencies
|
| gptkbp:bfsParent |
gptkb:ASC_450
|
| gptkbp:bfsLayer |
7
|