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450 Contingencies

ASC 450-20 Loss Contingencies

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US GAAP

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00 Status 05 Overview and Background 15 Scope and Scope Exceptions 20 Glossary 25 Recognition 30 Initial Measurement 50 Disclosure 55 Implementation Guidance and Illustrations 60 Relationships S00 Status S25 Recognition S30 Initial Measurement S50 Disclosure S99 SEC Materials