Kwindibano yayo intlanganiso izolo, FASB lixoxiwe enokwenzeka gama kwi-ukuthathela ingqalelo kwaye uthathelo-imigaqo yakhe ezicetywayo ASU kwi liquidation qho ngonyaka ka-iyabalaOcetywayo ASU ifuna ezimeleyo ukufaka liquidation qho ngonyaka ka-iyabala xa liquidation lithatyathwa imminent. Ibhodi tentatively kugqitywe ukutshintsha inkcazelo"imminent."Phantsi inkcazelo entsha, liquidation ngu imminent xa kukho i -"ukuvunywa isicwangciso somgaqo-liquidation"(okanye xa i-liquidation isicwangciso wenziwe imposed kwi iqumrhu). Ukuze kutshatyalaliswe imfuneko yokuba u-iinkcazelo (mna.umzekelo, omnye kuba limited-ubomi karhulumente kwaye enye ye-non-limited-ubomi karhulumente, njengoko ngoku ezicetywayo), Ibhodi tentatively livumile ukuba ezimeleyo kufuneka usebenzise liquidation qho kuphela xa liquidation"unplanned."Nangona ke akazange chaza le elithi, Ibhodi wachaza ukuba akekho ube ujonge limited-ubomi amaqumrhu ukufaka liquidation qho ngonyaka ka-iyabala ngaphandle kokuba liquidation mhla unplanned (e.g, elawula amaxwebhu a limited-ubomi iqumrhu abonisa ukuba yayo ubomi iminyaka elishumi kodwa iqumrhu ubani abe liquidated emva kweminyaka emibini). Ibhodi tentatively wavuma ukucacisa ocetywayo yokuba zilawulwe phantsi apho amaqumrhu usebenzisa i-liquidation qho ngonyaka ka-iyabala kufuneka accrue zonke kulindeleke elizayo ingeniso kwaye iindleko ukuba baya incur ngexesha liquidation ngaphandle kokuba baya kuba amanyathelo afanelekileyo isiseko soluvo estimating ezi mali. Oku clarification ngu intended ukuba idilesi yethutyana ukuba ezithile elizayo ingeniso okanye iindleko alinakukhuselwa uqikelelo ngenxa uhlobo okanye udidi kwezi iindleko okanye i-anticipated elide liquidation xesha. Ocetywayo ASU ifuna amaqumrhu ukulinganisa iimpahla zexabiso namatyala e isixa-mali ngaphambili ukuze babe silindele ukufumana okanye uhlawule. Ibhodi tentatively wavuma ukucacisa ukuba kulindeleke ngaphambili ukuze abe yesebe eqokelelweyo approximates i-elifanelekileyo ixabiso lwempahla yexabiso, iqumrhu babe ukulinganisa asethi ngokwexabiso elifanelekileyo. Emva kokwenza lo oyilingayo isigqibo, Ibhodi eceliweyo abasebenzi ukwenza ezongezelelweyo uphando kwaye azise emva iziphakamiso ukuba idilesi njani ocetywayo uthathelo-imigaqo enxulumene liquidation qho ngonyaka ka-iyabala ezisebenza kunye nezinye ethile uthathelo-bases ukuba amaqumrhu babe kufuneka usebenzise kwi-presenting zabo asethi namatyala ngokungqinelana ezithile statutory lokwenza ingxelo iimfuno (e.g, kwixabiso lazo elifanelekileyo, apho akavumelekanga ukuba amele imali flows ezimeleyo ilindele ukuba ukuqokelela okanye ukuhlawulwa). Ngaphezulu, Ibhodi tentatively wagqiba kwelokuba ezimeleyo kufuneka imbali yayo contractual iimfanelo ngomhla contractual isixa-mali kwaye kufuneka kamva lungelelanisa ezi zixamali xa eyimali uxolelwe, relieved, okanye ube sowuzinzile. Ibhodi wavuma ukuba kuxoxwe uthathelo ka-noncontractual iimfanelo (e.g, ngokusemthethweni okanye yokusingqongileyo accruals kwiphondo zichazwe kuba ngokungqinelana nomgaqo-CODE) ngomhla ngomnye umhla. Xa sele engene, ngabo kuphela hyphenated ngexesha elikhankanyiweyo okushicilelweyo okusezantsi amanqaku. Ngamnye ilizwi kufuneka kwi eyahlukileyo umgca.
