- DefinitionStates when the existing condition, situation, or set of circumstances involving uncertainty occurred.
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-Publisher FASB
-Name Accounting Standards Codification
-Topic 450
-SubTopic 20
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-Publisher FASB
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-Publisher FASB
-Name Accounting Standards Codification
-Topic 450
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-URI http://asc.fasb.org/extlink&oid=118942415&loc=d3e14557-108349
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