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Deloitte's Roadmap: Contingencies, Loss Recoveries, and Guarantees
Chapter 2 — Loss Contingencies and Commitments
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Deloitte's Roadmap: Contingencies, Loss Recoveries, and Guarantees
Chapter 2 — Loss Contingencies and Commitments
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Contents
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Chapter 2 — Loss Contingencies and Commitments
2.1 Overview
2.2 Scope
2.3 Recognition
2.4 Measurement
2.5 Consideration of Inflation
2.6 Remeasurement and Derecognition of a Contingent Liability
2.7 Balance Sheet Classification
2.8 Disclosures
2.9 Subsequent-Event Considerations