Spotlight on key judgements and estimates disclosures

IFRS News | 23 May 2017

This edition addresses the requirements of IAS 1 Presentation of Financial Statements relating to the disclosure of key judgements management has made in the process of applying accounting policies and of assumptions and other sources of estimation uncertainty underlying amounts included in the financial statements.

These requirements are an area of investor focus and a common source of regulatory challenge.

Download the PDF

Subscribe to get free IFRS news | Archive 2016 | Archive 2015 | Archive 2014

Stay connected and share your thoughts via social media.

Did you find this useful?