Subsequent Events

vendredi 29 août 2014

Suppose you have a $10M reserve at 12/31 because of a lawsuit you expect to lose. On 1/15, you win the suit and have no liability.



Is this a type I event, because it is additional information about an existing claim?



Or is it type II, since the condition of the suit was not determinable at 12/31?



I think it's type I, but I just wanted to confirm with the group.





Subsequent Events

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