Loss Contingencies

News & Analysis as of

SEC Update

PROXY SEASON PREVIEW - Say-on-Pay and Equity Compensation Plans - Although say-on-pay votes are only advisory in the United States, they will likely continue to be a focus for many companies in the upcoming 2014...more

FDIC Loss-Share Agreements: Branch Banking & Trust Company v. Kraz, LLC

There is a common misconception among borrowers that the application of Loss-Share Agreements may result in “windfalls” to institutions that acquire assets of failed banks from the FDIC. They reason that the acquiring...more

Top 10 Issues To Consider When You Are Sued: Issue #8: Disclosing Litigation And Reserving For Litigation Losses

(updated from April 11, 2007) - Determining when and how to account for loss contingencies is an important decision for companies that have been sued. ...more

Public Company Adviser - March 2013: A “Roadmap” to Accrual and Disclosure Requirements under ASC 450

Of the types of information required to be disclosed by public companies, information about “contingencies” is often one of the more sensitive disclosures for the company and may be closely scrutinized by analysts and...more

FASB Votes Against Loss Contingency Disclosure Requirements Project

On July 9, 2012, the Financial Accounting Standards Board (FASB) voted against moving forward with its exposure draft project to modify the accounting and disclosure requirements for loss contingencies. The exposure draft was...more

5 Results
|
View per page
Page: of 1