Assets and Liabilities with Uncertainties.

PositionFinancial Accounting Standards Board

FASB is inviting comment on Selected Issues Relating to Assets and Liabilities with Uncertainties to help it analyze issues impacting the role of probability and uncertainty in defining, recognizing and measuring assets and liabilities.

That role varies among FASB standards and Concepts Statements, as well as between FASB and the IASB.

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