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.

Get your downloadable electronic copy.

Download Now

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

Highlights

Update your knowledge and strengthen your network at this must-attend conference covering the most important issues and trends affecting audit committee members.

It’s probable that someone you know is deep in debt. If you are observant, you might see one of these seven signs.