This chapter provides considerations for reporting entities related to liabilities that are not covered by other chapters within the FSP guide. It focuses on US GAAP and SEC requirements that a reporting entity should consider with regard to liabilities when preparing the financial statements and related disclosures.
This chapter identifies common liabilities and discusses related presentation and disclosure considerations. Topics discussed include:
  • Accounts and notes payable
  • Accruals (including warranty, environmental, employee compensation, restructuring, etc.)
  • Asset retirement obligations
  • Deferred revenue
  • Liabilities held for sale
Expand Expand

Welcome to Viewpoint, the new platform that replaces Inform. Once you have viewed this piece of content, to ensure you can access the content most relevant to you, please confirm your territory.

signin option menu option suggested option contentmouse option displaycontent option contentpage option relatedlink option prevandafter option trending option searchicon option search option feedback option end slide