A type of transaction (transaction class) that involves management judgments or assumptions in establishing account balances in the absence of...

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

A lack of neutrality by an entity’s management as to the process and outcomes of the preparation and fair presentation...

In the context of accounting estimates, it is the susceptibility of the estimate and related exposures to an inherent lack...

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

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

An adjustment that is made to an accounting estimate as a result of new information or developments including those relating...