Contingent Liability: Lawsuit Risks and Financial Impact | CFA Level 1 Exam

Contingent Liability: Lawsuit Risks and Financial Impact

Prev Question Next Question

Question

A company is currently being sued by a customer. A reasonable estimate can be made of the costs that would result from a ruling unfavorable to the company, and the amount involved is material. The company's managers, lawyers, and auditors agree that there is a remote likelihood of an unfavorable ruling. This contingency

Answers

Explanations

Click on the arrows to vote for the correct answer

A. B. C. D. E.

Explanation

Losses arising from litigation should be accrued if both probable and reasonably estimable, and should be disclosed if reasonably possible. In this case, the likelihood is remote. Therefore, no disclosure is required.