A Proposal for Implementing the FASB's "Reasonably Possible" Disclosure Provision for Product Warranty Liabilities
针对FASB第5号准则中关于产品保修负债的“合理可能”披露要求，提出具体实施建议，帮助会计实务中处理保修义务的不确定性。
A central feature of FASB Statement No. 5: Accounting for Contingencies is the requirement (paragraph 8) that probable contingent liabilities be accrued when they can be reasonably estimated. In addition to this accrual paragraph 10 states that [i]f an exposure to loss exists in excess of the amount accrued pursuant to the provisions of paragraph 8, disclosure of the contingency shall be when there is at least a reasonable possibility that a loss or an additional loss may have been incurred. The disclosure shall indicate the nature of the contingency and shall give an estimate of the possible loss or range or state that such an estimate cannot be made (emphasis added). The appendix of FASB No. 5 then goes on to state in paragraph 24 that these provisions specifically apply to product warranties. This appendix also indicates (paragraph 25) that the disclosures described in paragraph 10 are required even if the uncertainty of the product warranty obligation is too great to book the sale and accrual. Given the pervasive nature of these FASB warranty liability require-