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Favorited Content
Description |
Reference |
Settlements of litigation related to events giving rise to a claim that took place before the balance sheet date |
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Change in capital structure (stock dividends, splits, or reverse splits) |
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Changes in lower of cost or net realizable value considerations related to inventory valuation |
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Certain other postemployment benefit costs |
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Covenant violations occurring or anticipated after the balance sheet date |
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Refinancing short-term borrowings |
Subsequent events affecting the realization of assets, such as inventories, or the settlement of estimated liabilities, should be recognized in the financial statements when those events represent the culmination of conditions that existed over a relatively long period of time.
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Select a section below and enter your search term, or to search all click Financial statement presentation