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Chapter 2 — Loss Contingencies and Commitments

2.2 Scope

2.2 Scope

Footnotes

1
See ASC 712-10-15-3 and 15-4 for a discussion of transactions that could be subject to the scope of ASC 710.
2
For example, the issue of how an entity should account for uncertain tax positions and breakage when a customer is not expected to exercise all of its contractual rights to goods or services in a revenue contract is specifically addressed in U.S. GAAP. Chapter 4 of Deloitte’s Roadmap Income Taxes addresses uncertain tax positions. Section 8.8 of Deloitte’s Roadmap Revenue Recognition addresses breakage associated with certain revenue contracts.