roselink.blogspot.com
Knowing Disclosure
http://roselink.blogspot.com/2009/03/must-companies-proceed-with-estimation.html
Knowing that your corporate environmental disclosure is compliant, credible, and contributing to best management of environmental liabilities. Tuesday, March 03, 2009. Change of heart about uncertainty under FAS 141R. Must companies proceed with estimation of liability costs under FAS 141R. Answer appears to be no. Formerly, it was yes. The Financial Accounting Standards Board (FASB) has decided. Reasonable Estimation of the Amount of a Loss. This development appears to mark a retreat by FASB. Former...
roselink.blogspot.com
Knowing Disclosure
http://roselink.blogspot.com/2009/03/situations-and-views-on-measurement.html
Knowing that your corporate environmental disclosure is compliant, credible, and contributing to best management of environmental liabilities. Tuesday, March 10, 2009. Situations affecting views on measurement options. Affect view on measurement options? As noted in the March 5, 2009,. Have options for measuring loss contingency liability costs. Might companies in different situations take differing views about those measurement options? First is Company X, which is not looking. It needs liability inform...
roselink.blogspot.com
Knowing Disclosure
http://roselink.blogspot.com/2009/04/response-to-fasbs-retreat-from-fair.html
Knowing that your corporate environmental disclosure is compliant, credible, and contributing to best management of environmental liabilities. Thursday, April 09, 2009. Response to FASB's retreat from fair value. How might companies respond to FASB’s recent retreat from fair value? As noted in the previous post. FASB stepped back from its earlier requirement that loss contingency liabilities for acquired properties be measured at fair value. With its release of FAS 141R-1. Formerly, under FAS 141R. Shoul...
roselink.blogspot.com
Knowing Disclosure
http://roselink.blogspot.com/2009/04/motivated-to-apply-fair-value.html
Knowing that your corporate environmental disclosure is compliant, credible, and contributing to best management of environmental liabilities. Friday, April 10, 2009. Fair value for environmental contingencies? Can companies determine fair value for environmental loss contingencies? As noted in the post. On April 2, 2009,. On April 1, 2009, FASB requires measurement at fair value only “if [it] can be. Emphasis added].”. Fair value measurement formerly was. So, for that and other concerns expressed about ...
roselink.blogspot.com
Knowing Disclosure
http://roselink.blogspot.com/2009/03/mash-of-measurement-instructions-for.html
Knowing that your corporate environmental disclosure is compliant, credible, and contributing to best management of environmental liabilities. Thursday, March 05, 2009. Mash of measurement options for loss contingencies. Companies now face a mash of options on the matter of measuring liability costs for loss contingencies, including environmental loss contingencies. Effective since 1975, and FIN 14. Reasonable Estimation of the Amount of a Loss. Of a range ( known minimum value. As of February 25, 2009, ...
roselink.blogspot.com
Knowing Disclosure
http://roselink.blogspot.com/2009/03/roles-and-views-on-measurement-options.html
Knowing that your corporate environmental disclosure is compliant, credible, and contributing to best management of environmental liabilities. Friday, March 06, 2009. Roles affecting views on measurement options. Affect view on measurement options? As noted in the March 5, 2009, post. Companies applying FAS 5. Have options for measuring loss contingency liability costs. Might individuals in key roles within a company take different views about those measurement options? Amount A: No value. Of a cost range.
roselink.blogspot.com
Knowing Disclosure
http://roselink.blogspot.com/2009/12/so-where-are-instructions-for.html
Knowing that your corporate environmental disclosure is compliant, credible, and contributing to best management of environmental liabilities. Friday, December 11, 2009. So, where are Codification instructions for environmental liabilities? Where are instructions in the Codification for recognition, measurement, and disclosure of environmental liabilities? In the Codification are found at the Subtopic level, in these five Subtopics:. FASB ASC Subtopic 410-20. FASB ASC Subtopic 410-30. Asset Retirement Ob...
roselink.blogspot.com
Knowing Disclosure
http://roselink.blogspot.com/2009/12/codification-and-sec-requirements.html
Knowing that your corporate environmental disclosure is compliant, credible, and contributing to best management of environmental liabilities. Monday, December 21, 2009. The Codification and SEC requirements. What about the Codification and SEC requirements? The Codification’s SEC content is held in separate Sections, with headings that begin with the letter S. For example, FASB ASC Subtopic 450-20 (for loss contingencies) has SEC content in:. FASB reminds users that SEC content being in the Codification...
roselink.blogspot.com
Knowing Disclosure
http://roselink.blogspot.com/2009/03/environmental-cleanup-postponement.html
Knowing that your corporate environmental disclosure is compliant, credible, and contributing to best management of environmental liabilities. Thursday, March 12, 2009. Environmental cleanup postponement premium. Are companies paying a. As noted in the March 5, 2009,. Have options for measuring loss contingency liability costs. One option is for companies to postpone recognition when they believe they cannot. Liability costs. Might companies postponing recognition be paying a premium for that option?