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

Contingencies, Loss Recoveries, and Guarantees

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  • US GAAP
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.