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US GAAP requires reporting entities to disclose other commitments and contingencies related to specific accounting topics. Refer to the following chapters for further presentation and disclosure considerations on these topics:
  • Commitments to make future ESOP contributions (see FSP 15)
  • Environmental costs (see FSP 11)
  • Leases, including guarantees (see FSP 14)
  • Product and extended warranty programs (see FSP 11)
  • Subsequent events (see FSP 28)

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