This chapter discusses the presentation and disclosure considerations related to commitments, contingencies, and guarantees. See also FSP 23.9 for cross references to other chapters that include additional information on certain types of commitments, contingencies, and guarantees.
In addition, certain commitments are unique to certain industries and are discussed in the accounting guidance specific to that industry. Because this guide is intended for a broad array of reporting entities, industry-specific guidance is not covered.
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