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Uncertainty in Estimates: Meeting IAS 1 and IAS 8 Disclosure Requirements
July 27, 2025by Dr Dawkins Brown
Uncertainty is an unavoidable aspect of financial reporting—particularly in today’s fast-changing economic and regulatory environment. Whether it’s climate-related policy shifts, market volatility, or disruptive technological change, these uncertainties significantly influence management assumptions and, ultimately, financial statements. IAS 1 Presentation of Financial Statements and IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors set out...
