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Risks and uncertainties represent conditions that may impact a reporting entity's financial results in future periods. Providing information about these conditions to financial statement users is therefore useful to enable them to assess a reporting entity's future prospects.
This chapter covers the following topics:
  • Scope of ASC 275, Risks and Uncertainties
  • Disclosures required by ASC 275
  • Interaction of ASC 275 with other guidance
  • Going concern disclosure considerations required by ASC 205-40
  • Considerations for private companies
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