When these criteria are not met, loss contingencies still are disclosed in financial statements if there is a reasonable possibility that a material loss has been incurred. 当这些标准不能满足时,如果一项有合理可能性的、金额较大的损失已经发生,或有损失仍需在财务报表中揭示。
Loss contingencies differ from estimated liabilities in two ways. 或有损失与估计负债有两点不同。
The manner in which loss contingencies are presented in financial statements depends upon the degree of uncertainty involved. 或有损失出现在财务报表中的形式取决于其不确定性的程度。
Companies generally need not disclose loss contingencies if the risk of a material loss is considered remote. 如果发生较大金额损失的风险被认为很遥远,公司通常不需揭示或有损失。
Audit procedure for loss contingencies 对或有损失的审计程序
Client Application setup failed to launch audit procedure for loss contingencies 客户端应用程序安装程序启动失败对或有损失的审计程序
Users of financial statements should pay close attention to the notes disclosing loss contingencies. 财务报表的使用者应特别注意注释中揭示的或有损失。
Loss contingencies are similar to estimated liabilities, but may involve much more uncertainty. 或有损失与估计负债相类似,但它包含更多的不确定性。
Even if no loss has yet been recorded in the accounting records, loss contingencies may be so material as to threaten the continued existence of the company. 即使损失还没有记录在会计账簿中,因为或有损失可能如此巨大以致威胁公司的继续存在。