What should be disclosed about estimation uncertainty?

As a preparer, this briefing will provide you with important considerations to enhance the usefulness and quality of your disclosures about estimation uncertainty.

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Significant judgment is required in deciding the nature and extent of the disclosures to be made about estimation uncertainty in both financial statements and the MD&A.

This briefing includes:

  • a summary of the findings from a survey of estimation uncertainty disclosures for a sample of companies reporting under IFRS
  • important considerations to aid preparers when they are developing disclosures about major sources of estimation uncertainty in financial statements
  • a comparison of the IFRS and MD&A estimation uncertainty disclosure requirements
  • observations on the reporting practices of the companies surveyed and suggestions on how to improve disclosures about estimation uncertainty


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