| United States. Congress. House. Committee on Ways and Means. Subcommittee on Health - 1975 - 830 lapas
...statement Indicates that it is probable that an asset had been impaired or a liability had been incurred at the date of the financial statements. It is implicit...probable that one or more future events will occur confirming the fact of the loss. "(b) The amount of loss can be reasonably estimated." Thus, this statement... | |
| United States. Congress. Joint Committee on Atomic Energy - 1975 - 568 lapas
...statement indicates that it is probable that an asset had been impaired or a liability had been incurred at the date of the financial statements. It is implicit...probable that one or more future events will occur confirming the fact of the loss. b) The amount of loss can be reasonably estimated."12 The uncertainty... | |
| United States. Congress. Joint Committee on Atomic Energy - 1976 - 247 lapas
...statement indicates that it is probable that an asset had been impaired or a liability had been incurred at the date of the financial statements. It is implicit...probable that one or more future events will occur confirming the fact of the loss. b) The amount of loss can be reasonably estimated."12 The uncertainty... | |
| United States. General Accounting Office - 1976 - 70 lapas
...contingency * * * shall be accrued by a charge to income * * * if both of the following conditions are met: a Information available prior to issuance of the financial...that it is probable that an asset has been impaired or a liability has been incurred at the date of the financial statements. * * * It is implicit in this... | |
| United States. General Accounting Office - 1978 - 104 lapas
...loss from contingency shall be accrued as an expense if both of the following conditions are met: 1. Information available prior to issuance of the financial...that it is probable that an asset has been impaired or a liability has been incurred as of the date of the financial statements. It is implicit in this... | |
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