easy · Financial Accounting liabilities-bonds-payable

A lawsuit was filed against a company in November 2025. In February 2026, before the 2025 financial statements were issued, the company settled the case for a known amount. This is a:

  1. Type 2 subsequent event that requires footnote disclosure only.
  2. Change in accounting principle that requires retrospective application.
  3. Gain contingency that cannot be recognized until 2026.
  4. Type 1 subsequent event that requires adjustment of the 2025 financial statements.

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