Deloitte's Roadmap: Contingencies, Loss Recoveries, and Guarantees

Contingencies, Loss Recoveries, and Guarantees

This Roadmap provides Deloitte’s insights into and interpretations of the accounting guidance in (1) ASC 450 on loss contingencies, gain contingencies, and loss recoveries and (2) ASC 460 on guarantees.

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Preface On the Radar 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 Accounting Standards Appendix B — Titles of Standards and Other Literature Appendix C — Abbreviations Appendix D — Roadmap Updates for 2024