ASC 275 includes additional disclosure requirements for concentrations of labor subject to collective bargaining agreements and concentrations of operations outside of a reporting entity’s home country if the criteria for disclosure of concentrations are met.

Private companies are subject to the general concentration disclosure requirements of ASC 275-10-50 -16 to ASC 275-10-50 -22. In addition, private companies may identify vulnerabilities from concentrations more frequently.

2016年5月3日 · At February 28, 2013, there are no balances exceeding FDIC insurance of $250,000. The Company believes there is minimal credit risk relative to its cash and investment accounts. The Company is also potentially subject to concentrations of …

According to the latest SOP, reporting entities must disclose the nature of their operations and their use of estimates in preparing financial statements. If warranted, companies must also report certain significant estimates and their current risks stemming from concentrations.

This disclosure informs financial statement users about the general nature of the risk associated with the concentration, and may indicate the percentage of concentration risk as of the balance sheet date.

As management estimates represent a risk to investors, the company must disclose which areas have been estimated by management. Those significant and material estimates that were used, that could change in the near term based on certain …

“Concentration Risk Benchmark [Axis]” (A5) is used to indicate the benchmark for determination of the concentration. “Concentration Risk Type [Axis]” (A6) is used to indicate the type of risk.

This Statement requires a government to assess whether a concentration or constraint makes the primary government reporting unit or other reporting units that report a liability for revenue debt vulnerable to the risk of a substantial impact.

Credit Risk. Drilling down on illiquid assets – there is a likelihood that we never see the scheduled payments, which we need to quantify. Concentration Risk. If diversification is the only free lunch in quantitative finance, concentration is lunch in the most expensive restaurant in town.

ASU 275, Risks and Uncertainties, contains one Subtopic: ASU 275‐10, Overall, which provides guidance on disclosures of risks and uncertainties inherent in entity's operations and activities in cases where principal operations have not begun.