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  2. Allowance for Loan and Lease Losses - Wikipedia

    en.wikipedia.org/wiki/Allowance_for_Loan_and...

    Some of the general challenges that financial institutions face with regards to the ALLL estimation include the manual, time-intensive nature of the reserve estimation process each month or quarter; producing adequate documentation and disclosures; incorporating new accounting standards and regulations released by FASB and federal regulatory bodies, and increased scrutiny on the assumptions ...

  3. Contingent liability - Wikipedia

    en.wikipedia.org/wiki/Contingent_liability

    A footnote to the balance sheet may describe the nature and extent of the contingent liabilities. The likelihood of loss is described as probable, reasonably possible, or remote. The ability to estimate a loss is described as known, reasonably estimable, or not reasonably estimable. It may or may not occur.

  4. Fin 48 - Wikipedia

    en.wikipedia.org/wiki/Fin_48

    FIN 48 (mostly codified at ASC 740-10) is an official interpretation of United States accounting rules that requires businesses to analyze and disclose income tax risks. It was effective in 2007 for publicly traded entities, and is now effective for all entities adhering to US GAAP.

  5. List of AICPA Audit and Accounting Guides - Wikipedia

    en.wikipedia.org/wiki/List_of_AICPA_Audit_and...

    The Comments column provides references to sections of Accounting Standards Codification (ASC) which complement or supersede a particular Audit and Accounting Guide. The ASC is published by the Financial Accounting Standards Board , and access to the ASC is free through the Basic View on the FASB web site.

  6. List of FASB pronouncements - Wikipedia

    en.wikipedia.org/wiki/List_of_FASB_pronouncements

    This article is an incomplete list of Financial Accounting Standards Board (FASB) pronouncements, which consist of Statements of Financial Accounting Standards ("SFAS" or simply "FAS"), Statements of Financial Accounting Concepts, Interpretations, Technical Bulletins, and Staff Positions, which together presented rules and guidelines for preparing, presenting, and reporting financial ...

  7. Revenue recognition - Wikipedia

    en.wikipedia.org/wiki/Revenue_recognition

    Returns: companies which cannot reasonably estimate the amount of future returns and/or have extremely high rates of returns should recognize revenues only when the right to return expires. Those companies that can estimate the number of future returns and have a relatively small return rate can recognize revenues at the point of sale, but must ...

  8. SOX 404 top–down risk assessment - Wikipedia

    en.wikipedia.org/wiki/SOX_404_top–down_risk...

    "Reasonably possible: The chance of the future event or events occurring is more than remote but less than likely." "Remote: The chance of the future event or events occurring is slight." [12] Judgment is typically the best guide for selecting the most important controls relative to a particular risk for testing.

  9. As low as reasonably practicable - Wikipedia

    en.wikipedia.org/wiki/As_low_as_reasonably...

    The phrase So Far As is Reasonably Practicable (SFARP) in this and similar clauses is interpreted as leading to a requirement that risks must be reduced to a level that is As Low As is Reasonably Practicable (ALARP). The key question in determining whether a risk is ALARP is the definition of reasonably practicable.

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