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- W4248641330 abstract "This chapter provides clear explanations and practical examples for real-world application of ASC 460, Guarantees. It includes relevant sources of GAAP and expert guidance on interpretation, terminology, relevant concepts, and applicable rules, while in-depth discussion on the issues surrounding specific pronouncements offers informative perspective for a variety of scenarios. ASC 460 requires that the fair value of guarantees be recognized as a liability, and establishes the notion that a guarantee actually consists of two distinct components. These two components have quite different accounting implications. The first of these components is a noncontingent obligation, namely, the obligation to stand ready to perform over the term of the guarantee in the event that the specified triggering events or conditions occur. This stand-ready obligation is unconditional and thus is not considered a contingent obligation. The second component, which is a contingent obligation, is the obligation to make future payments if those triggering events or conditions occur." @default.
- W4248641330 created "2022-05-12" @default.
- W4248641330 date "2019-03-08" @default.
- W4248641330 modified "2023-09-23" @default.
- W4248641330 title "ASC 460 Guarantees" @default.
- W4248641330 doi "https://doi.org/10.1002/9781119575535.ch33" @default.
- W4248641330 hasPublicationYear "2019" @default.
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