Filter by Categories
Accounting
Banking

Nonroutine Estimate

An accounting estimate that is not made on a routine basis or as part of a routine practice or policy....

Routine Estimate

An accounting estimate that is made on a routine basis or as part of a routine practice or policy. In...

Routine Accounting Estimate

An accounting estimate that is made on a routine basis or as part of a routine practice or policy. In...

Management Judgement

A conclusion that is made by an entity's management in applying accounting policies. It reflects the ability of a management...

Management Judgment

A conclusion that is made by an entity's management in applying accounting policies. It reflects the ability of a management...

Fair Value Accounting Estimate

Accounting estimates that are made using a method of measurement prescribed by the applicable financial reporting framework that is simple...

Warranty Reserve

A type of reserve that represents amounts of money set aside to be used for payment of warranty claims made...

Written Representations

A written statement that is served by an entity’s management to its auditors with the purpose of confirming certain matters...

Estimation Transaction

A transaction class that involves management judgments or assumptions in establishing account balances in the absence of a precise means...

Estimate

A monetary amount for which the measurement of value is subject to estimation uncertainty, all in line with the requirements...