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2 Printed US GAAP References for Loss Contingencies: Which Should You Choose?
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Which printed US GAAP reference best matches your loss-contingencies lookup task? GAAP Guidebook: 2026 Edition lists “Loss Contingencies” as its own contents subheading; Wiley GAAP 2025 lists ASC 450 Contingencies as a chapter and 450-20 Loss Contingencies in its taxonomy.
| Product | Loss Contingencies contents listing |
|---|---|
 GAAP Guidebook: 2026 Edition | Specific Loss Contingencies subheading |
 Wiley GAAP 2025: Interpretation and Application of Generally Accepted Accounting Principles | ASC 450 chapter; taxonomy lists 450-20 Loss Contingencies |
1. GAAP Guidebook: 2026 Edition
Best for Direct loss-contingencies contents entry
For buyers seeking a printed US GAAP reference with a directly listed loss-contingencies topic, the GAAP Guidebook: 2026 Edition paperback contents list Chapter 25, Contingencies, starting on page 257, with Loss Contingencies as its own subheading. The next contents page also lists Gain Contingencies and Contingency Disclosures.
GAAP Guidebook: 2026 Edition
2. Wiley GAAP 2025: Interpretation and Application of Generally Accepted Accounting Principles
Best for ASC 450 chapter with taxonomy listing
For buyers seeking a printed US GAAP reference with an ASC 450 chapter, Wiley GAAP 2025 lists Chapter 31, “ASC 450 Contingencies,” beginning on page 443. Its printed-paperback Codification Taxonomy separately lists subtopic 450-20, “Loss Contingencies.” That taxonomy entry does not confirm a dedicated loss-contingencies subsection in the chapter text.
Wiley GAAP 2025: Interpretation and Application of Generally Accepted Accounting Principles
Which should you choose?
- For an edition with Loss Contingencies as its own contents subheading:
- For an ASC 450 chapter with Loss Contingencies listed separately in the taxonomy:
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