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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)

PwC. All rights reserved. PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details. This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors.

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