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9. Identify the pre-Codification standard that cross-references to ASC 450-20-25-1 (Loss Contingencies). Next, go to par. 59 of that pre-Codification standard. What was the Board
9. Identify the pre-Codification standard that cross-references to ASC 450-20-25-1 (Loss Contingencies). Next, go to par. 59 of that pre-Codification standard. What was the Board intending to prevent by requiring that losses be "reasonably estimable
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