easy · Financial Accounting liabilities-bonds-payable

A company believes it is 'probable' it will win a lawsuit and receive a $2,000,000 settlement.

How should this be reported in the financial statements?

  1. Do not accrue the gain; disclosure in the notes is permitted but should be cautious.
  2. Accrue the gain only if the amount is certain beyond any doubt.
  3. Accrue the gain as a 'Contingent Asset' because it is probable.
  4. Recognize the gain in Other Comprehensive Income until the cash is collected.

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