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


Canada is celebrating its 150th anniversary. We’re celebrating you, Canadian CPAs. Tell us why you’re proud to be a Canadian CPA. Then watch for our big celebration in July.

Gain practical organizational insights and learn from industry experts at this annual event for not-for-profit financial leaders.