External resource

FASB ASC Topic 460, Guarantees

Authoritative US GAAP research starting point for guarantees and product warranty disclosures, with explicit links to Topic 450 and Topic 606 scope.

Authority and currency

About this authority

Publisher: Financial Accounting Foundation
Standing: Primary authority
Version: Topic 460 as accessed 2026-08-08
Relevant parts: Topic 460, Guarantees; Product Warranties Subsections and disclosure guidance
Currency: current · checked Aug 8, 2026

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Topic 460 supports the product-warranty rollforward and disclosure lane after the Topic 606 assurance-versus-service boundary has been resolved. The module does not use a warranty label to defer all product revenue or apply general guarantee accounting to a customer service obligation.