# ASC 275-10-10: Risks and Uncertainties — Overall — 10 Objectives

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/275/10/#10-objectives)

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## ASC 275-10-10: 10 Objectives

[Read section](https://asc.understandingaccounting.org/asc/275/10/#10-objectives)

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##### [275-10-10-1](https://asc.understandingaccounting.org/asc/275/10/#275-10-10-1)

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Disclosing information to help users assess major risks and uncertainties is consistent with the established objectives of financial reporting.