easy · Financial Accounting liabilities-bonds-payable

In 2025, Global Airlines is sued for $10,000,000. The company's attorneys believe an unfavorable outcome is 'remote.'

Which statement is true regarding the 2025 financial statements?

  1. The lawsuit must be disclosed in the footnotes due to its large dollar amount.
  2. The company must accrue the 'expected value' (e.g., 1% of $10,000,000).
  3. A $10,000,000 liability must be recorded.
  4. No disclosure or accrual is required.

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