A Roadmap to Accounting for Contingencies, Loss Recoveries, and Guarantees

This Roadmap provides Deloitte’s insights into and interpretations of the accounting guidance in ASC 450 on loss contingencies, gain contingencies, and loss recoveries.

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Preface Contacts Chapter 1 — Overview Chapter 2 — Loss Contingencies and Commitments Chapter 3 — Gain Contingencies Chapter 4 — Loss Recoveries Chapter 5 — Guarantees Appendix A — Differences Between U.S. GAAP and IFRS Standards Appendix B — Titles of Standards and Other Literature Appendix C — Abbreviations Appendix D — Changes Made in the 2020 Edition of This Publication

This Roadmap provides Deloitte’s insights into and interpretations of the accounting guidance in ASC 450 on loss contingencies, gain contingencies, and loss recoveries. In addition, the 2020 edition of this publication contains a new chapter on the accounting guidance in ASC 460 on guarantees.