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

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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  • US GAAP
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.