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I agree with FASB b/c the outcomes are unknown until the event ends. Therefore, any prediction might be wrong and need more resources to adjust, which is a waste of resources.

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It seems like the “right” thing to do to help the most participants in the market as opposed to a few clients. If everyone in the marketplace adhered to these standards, this might make the market more efficient. 

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It seems like the “right” thing to do to help the most participants in the market as opposed to a few clients. If everyone in the marketplace adhered to these standards, this might make the market more efficient. 

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I agree that the treaty protects clients' interests because any estimate a lawyer provides that is externally reported could be used against them in court

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Accuracy/faithful representation issues with lawyers.

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I don't think the lawyers need to include their legal council and the expense should be recognized as occurred when losing a patient defense, not as any sort of prediction.

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I agree with FASB because reporting all the necessary information is apart of faithful representation.

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The pending litigation is not material until it has been concluded or highly likely to be concluded. Therefore, the disclosure of pending litigation should not be included until it's been concluded successfully.

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The

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The

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The disclosure of

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Probable losses should be disclosed in financial statements for the sake of the users of those statements. The treaty inhibits this.

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I think as a company, the clients’ value are the most important. Do not ever risk it

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I agree with the FASB because the outcome of a trial is not known and thus should be reported as a contingent liability - in case the results are unfavorable.

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So much uncertainty regarding cases, and they are irregular. Requires lawyers to make judgement, which is not their job. Also, hinges on nonneutrality

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I agree with FASB because all possible losses should be reported (faithful representation)

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I agree with the FASB because probable losses should be represented in companies financial statements because it enhances accuracy

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Any estimate given by the lawyer could be used against them in court.