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Roadmap: Contingencies, Loss Recoveries, and Guarantees (2021)

Published on: 05 Apr 2021

This Roadmap provides Deloitte’s insights into and interpretations of the accounting guidance in (1) ASC 450  on loss contingencies, gain contingencies, and loss recoveries and (2) ASC 460 on guarantees. In addition to summarizing the accounting framework in ASC 450 and ASC 460 and providing an in-depth discussion of key concepts, this Roadmap includes examples to illustrate how these concepts may be applied in practice. The 2021 edition of this publication also includes updated and expanded guidance as well as On the Radar, a new section that briefly summarizes emerging issues and trends related to the accounting and financial reporting topics addressed in the Roadmap.

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