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Corporate Disclosures of the Major Sources of Estimation Uncertainties

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  • Diane M. Mayorga
  • Baljit K. Sidhu

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  • Diane M. Mayorga & Baljit K. Sidhu, 2012. "Corporate Disclosures of the Major Sources of Estimation Uncertainties," Australian Accounting Review, CPA Australia, vol. 22(1), pages 25-39, March.
    • Handle: RePEc:bla:ausact:v:22:y:2012:i:1:p:25-39
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.2011.00148.x
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    References listed on IDEAS

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    1. R. G. Walker, 2007. "Reporting entity concept: a case study of the failure of principles‐based regulation," Abacus, Accounting Foundation, University of Sydney, vol. 43(1), pages 49-75, March.
    2. Mary Barth, 2006. "Including estimates of the future in today's financial statements," BIS Working Papers 208, Bank for International Settlements.
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    Cited by:

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    2. Silhan, Peter A., 2014. "Income smoothing from a Census X-12 perspective," Advances in accounting, Elsevier, vol. 30(1), pages 106-115.
    3. Walied Keshk & Hung‐Yuan (Richard) Lu & Vivek Mande, 2020. "How have US banks adopted the Financial Accounting Standards Board's Level 3 fair value disclosure rules?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(S1), pages 693-727, April.

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