Below are three independent situations.   In August, 2022 a worker was injured in the factory in an accident partially the result of his own negligence. The worker has sued Wesley Co. for €800,000. Counsel believes it is possible but not probable that the outcome of the suit will be unfavorable, and that the settlement would cost the company from €250,000 to €500,000. A suit for breach of contract seeking damages of €2,400,000 was filed by an author against Greer Co. on October 4, 2022. Greer's legal counsel believes that an unfavorable outcome is probable. A reasonable estimate of the award to the plaintiff is between €600,000 and €1,800,000. No amount within this range is a better estimate of potential damages than any other amount.   Quinn is involved in a pending court case. Quinn’s lawyers believe it is probable that Quinn will be awarded damages of €1,000,000.   Instructions Discuss the proper accounting treatment, including any required disclosures, for each situation. Give the rationale for your answers.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Below are three independent situations.

 

  1. In August, 2022 a worker was injured in the factory in an accident partially the result of his own negligence. The worker has sued Wesley Co. for €800,000. Counsel believes it is possible but not probable that the outcome of the suit will be unfavorable, and that the settlement would cost the company from €250,000 to €500,000.
  2. A suit for breach of contract seeking damages of €2,400,000 was filed by an author against Greer Co. on October 4, 2022. Greer's legal counsel believes that an unfavorable outcome is probable. A reasonable estimate of the award to the plaintiff is between €600,000 and €1,800,000. No amount within this range is a better estimate of potential damages than any other amount.

 

  1. Quinn is involved in a pending court case. Quinn’s lawyers believe it is probable that Quinn will be awarded damages of €1,000,000.

 

Instructions

Discuss the proper accounting treatment, including any required disclosures, for each situation. Give the rationale for your answers.

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