medium · Financial Accounting liabilities-bonds-payable

A firm is sued for patent infringement. The firm's legal counsel believes it is 'reasonably possible' but not 'probable' that the firm will lose $10 million.

How should this be handled in the financial statements under ASC 450?

  1. Accrued as a $10 million liability
  2. Disclosed in the footnotes but not accrued on the balance sheet
  3. Accrued as a $5 million liability (expected value)
  4. Neither disclosed nor accrued

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