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2019 Landlords of Iowa Annual Convention October 18, 2019(1) Legislative and Case Law Update (2) Avoiding & Overcoming Common Landlord ProblemsAttorney Jodie McDougal Davis Brown Law Firm JodieMcDougal@davisbrownlaw.com
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What is questionable provisions included in?
Questionable provisions are typically included in financial statements and reports that involve estimates and assumptions subject to uncertainty.
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Organizations that prepare financial statements, particularly those in regulated industries, are required to file questionable provisions.
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To fill out questionable provisions, entities should provide detailed disclosures related to the assumptions, methodologies, and estimates used to determine the provisions in their financial documents.
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The purpose of including questionable provisions is to reflect potential future liabilities or risks that may impact the financial health of the organization.
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Information that must be reported includes the nature of the provisions, the basis for estimates, risks involved, and any significant changes in those estimates.
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