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Google Keyword Rankings for : accounting estimates examples
1
https://www.wallstreetmojo.com/accounting-estimates/
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https://www.wallstreetmojo.com/accounting-estimates/
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2
https://www.wikiaccounting.com/accounting-estimates/
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https://www.wikiaccounting.com/accounting-estimates/
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3
https://www.accountingtools.com/articles/accounting-estimate
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https://www.accountingtools.com/articles/accounting-estimate
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4
https://www.deskera.com/blog/estimates/
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https://www.deskera.com/blog/estimates/
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5
https://smallbusiness.chron.com/definition-accounting-estimates-24863.html
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https://smallbusiness.chron.com/definition-accounting-estimates-24863.html
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6
https://www.educba.com/accounting-estimates/
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https://www.educba.com/accounting-estimates/
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7
https://us.aicpa.org/content/dam/aicpa/research/standards/auditattest/downloadabledocuments/au-00342.pdf
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https://us.aicpa.org/content/dam/aicpa/research/standards/auditattest/downloadabledocuments/au-00342.pdf
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8
https://kfknowledgebank.kaplan.co.uk/audit-and-assurance/audit-evidence/auditing-accounting-estimates
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https://kfknowledgebank.kaplan.co.uk/audit-and-assurance/audit-evidence/auditing-accounting-estimates
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9
https://www.investopedia.com/ask/answers/102714/what-are-differences-between-change-accounting-principle-and-change-accounting-estimate.asp
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https://www.investopedia.com/ask/answers/102714/what-are-differences-between-change-accounting-principle-and-change-accounting-estimate.asp
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10
https://www.youtube.com/watch?v=p4xu-v6V_WM
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https://www.youtube.com/watch?v=p4xu-v6V_WM
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11
https://home.kpmg/xx/en/home/insights/2017/09/accounting-policies-estimates-principles-measurement-bases-ias8-280917-temp.html
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https://home.kpmg/xx/en/home/insights/2017/09/accounting-policies-estimates-principles-measurement-bases-ias8-280917-temp.html
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12
https://www.icaew.com/technical/audit-and-assurance/audit/auditing-accounting-estimates
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https://www.icaew.com/technical/audit-and-assurance/audit/auditing-accounting-estimates
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13
https://www.wipfli.com/insights/articles/aa_your-best-guess---estimates-in-accounting
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https://www.wipfli.com/insights/articles/aa_your-best-guess---estimates-in-accounting
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14
https://www.ifac.org/knowledge-gateway/supporting-international-standards/discussion/auditing-accounting-estimates
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https://www.ifac.org/knowledge-gateway/supporting-international-standards/discussion/auditing-accounting-estimates
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15
https://www.bdo.com/insights/assurance/financial-reporting/accounting-changes-error-corrections
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https://www.bdo.com/insights/assurance/financial-reporting/accounting-changes-error-corrections
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16
https://www.iaasb.org/publications/isa-540-revised-implementation-illustrative-examples-auditing-simple-and-complex-accounting
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https://www.iaasb.org/publications/isa-540-revised-implementation-illustrative-examples-auditing-simple-and-complex-accounting
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17
https://www.hkicpa.org.hk/-/media/HKICPA-Website/HKICPA/section6_standards/standards/Audit-n-assurance/referencem/hksa540.pdf?la=en&hash=9D75E032A04B89FF05C4AD13C8FAA19E
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https://www.hkicpa.org.hk/-/media/HKICPA-Website/HKICPA/section6_standards/standards/Audit-n-assurance/referencem/hksa540.pdf?la=en&hash=9D75E032A04B89FF05C4AD13C8FAA19E
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18
https://viewpoint.pwc.com/dt/us/en/pwc/accounting_guides/financial_statement_/financial_statement___18_US/chapter_30_accountin_US/305_change_in_accoun_US.html
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https://viewpoint.pwc.com/dt/us/en/pwc/accounting_guides/financial_statement_/financial_statement___18_US/chapter_30_accountin_US/305_change_in_accoun_US.html
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19
https://www.readyratios.com/reference/accounting/accounting_estimate.html
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https://www.readyratios.com/reference/accounting/accounting_estimate.html
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20
https://accountants.sva.com/biz-tips/how-accounting-estimates-are-audited
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https://accountants.sva.com/biz-tips/how-accounting-estimates-are-audited
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21
https://www.ifrs.org/content/dam/ifrs/meetings/2019/april/iasb/ap26b-ias-8.pdf
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https://www.ifrs.org/content/dam/ifrs/meetings/2019/april/iasb/ap26b-ias-8.pdf
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22
https://audithow.com/accounting-estimate/
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https://audithow.com/accounting-estimate/
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23
https://www.gaapdynamics.com/insights/blog/2020/12/22/help-is-here-auditing-accounting-estimates-under-as-2501-revised/
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https://www.gaapdynamics.com/insights/blog/2020/12/22/help-is-here-auditing-accounting-estimates-under-as-2501-revised/
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24
https://www.mlrpc.com/articles/accounting-estimates-uncertainty/
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https://www.mlrpc.com/articles/accounting-estimates-uncertainty/
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25
https://accounting-simplified.com/ifrs/ias-8/changes-in-accounting-estimates/
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https://accounting-simplified.com/ifrs/ias-8/changes-in-accounting-estimates/
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26
https://ir.auriniapharma.com/annual-reports/xbrl_doc_only/8
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https://ir.auriniapharma.com/annual-reports/xbrl_doc_only/8
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27
https://www.myaccountingcourse.com/accounting-dictionary/change-in-accounting-estimate
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https://www.myaccountingcourse.com/accounting-dictionary/change-in-accounting-estimate
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28
https://reports.clariant.com/2019/integrated-report/financial-report/notes-to-the-consolidated-financial-statements/4-critical-accounting-estimates-and-judgments.html
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https://reports.clariant.com/2019/integrated-report/financial-report/notes-to-the-consolidated-financial-statements/4-critical-accounting-estimates-and-judgments.html
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29
http://www.actuaries.org/CTTEES_INSACC/Documents/IAASB_Estimates.pdf
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http://www.actuaries.org/CTTEES_INSACC/Documents/IAASB_Estimates.pdf
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30
https://www.iasplus.com/en/standards/ias/ias8
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https://www.iasplus.com/en/standards/ias/ias8
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31
https://www.efrag.org/Assets/Download?assetUrl=%2Fsites%2Fwebpublishing%2FProject%20Documents%2F337%2FDefinition%20of%20Accounting%20Estimates%20-%20Published%20Amendments%20.pdf
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https://www.efrag.org/Assets/Download?assetUrl=%2Fsites%2Fwebpublishing%2FProject%20Documents%2F337%2FDefinition%20of%20Accounting%20Estimates%20-%20Published%20Amendments%20.pdf
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32
https://shiodome.or.jp/notes-on-accounting-estimates/
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https://shiodome.or.jp/notes-on-accounting-estimates/
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33
https://www.icjce.es/images/pdfs/TECNICA/C06%20-%20Normativa%20UK/C.06.012%20-%20FRC%20-%20APB%20(SASs)/SAS_420%20-%20Audit%20of%20Accounting%20Estimates.pdf
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https://www.icjce.es/images/pdfs/TECNICA/C06%20-%20Normativa%20UK/C.06.012%20-%20FRC%20-%20APB%20(SASs)/SAS_420%20-%20Audit%20of%20Accounting%20Estimates.pdf
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34
https://www.kpmcpa.com/how-accounting-estimates-are-audited/
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https://www.kpmcpa.com/how-accounting-estimates-are-audited/
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35
https://library.croneri.co.uk/cch_uk/naagm-01/am14a-1
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https://library.croneri.co.uk/cch_uk/naagm-01/am14a-1
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36
https://www.coursehero.com/file/p1b5hs8/Examples-of-accounting-estimates-that-may-have-high-estimation-uncertainty/
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https://www.coursehero.com/file/p1b5hs8/Examples-of-accounting-estimates-that-may-have-high-estimation-uncertainty/
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37
http://www.casplus.com/pubs/files/IFRS%20in%20Focus%20-%20Definition%20of%20Accounting%20Estimates.pdf
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http://www.casplus.com/pubs/files/IFRS%20in%20Focus%20-%20Definition%20of%20Accounting%20Estimates.pdf
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38
https://cpab-ccrc.ca/docs/default-source/inspections-reports/2021-inspections-insights-estimates-en.pdf?sfvrsn=9d819f0b_7
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https://cpab-ccrc.ca/docs/default-source/inspections-reports/2021-inspections-insights-estimates-en.pdf?sfvrsn=9d819f0b_7
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39
https://eirc-icai.org/mybackoffice/background_Material/SA%20540%20-%20Presentation.pdf
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https://eirc-icai.org/mybackoffice/background_Material/SA%20540%20-%20Presentation.pdf
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40
https://www.rehmann.com/resources-insights/business-wisdom-2/item/3065-accounting-estimates-require-special-attention-during-an-audit
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https://www.rehmann.com/resources-insights/business-wisdom-2/item/3065-accounting-estimates-require-special-attention-during-an-audit
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41
https://homework.study.com/explanation/identify-at-least-two-situations-in-which-application-of-different-accounting-methods-or-accounting-estimates-results-in-problems-comparing-companies-financial-information-are-there-any-examples-from-your-workplace.html
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https://homework.study.com/explanation/identify-at-least-two-situations-in-which-application-of-different-accounting-methods-or-accounting-estimates-results-in-problems-comparing-companies-financial-information-are-there-any-examples-from-your-workplace.html
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42
https://www.charteredaccountantsanz.com/member-services/technical/audit-and-assurance/audit-and-assurance-in-focus/auditing-accounting-estimates
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https://www.charteredaccountantsanz.com/member-services/technical/audit-and-assurance/audit-and-assurance-in-focus/auditing-accounting-estimates
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43
https://assets.kpmg/is/content/kpmg/isg-ias1-graphic?scl=1
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https://assets.kpmg/is/content/kpmg/isg-ias1-graphic?scl=1
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44
https://quizlet.com/578298758/auditing-section-i-auditing-accounting-estimates-flash-cards/
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https://quizlet.com/578298758/auditing-section-i-auditing-accounting-estimates-flash-cards/
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45
https://assets.ey.com/content/dam/ey-sites/ey-com/en_gl/topics/ifrs/ey-devel-186-ias-8-amends-feb-2021.pdf?download
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https://assets.ey.com/content/dam/ey-sites/ey-com/en_gl/topics/ifrs/ey-devel-186-ias-8-amends-feb-2021.pdf?download
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46
https://www.toppr.com/guides/principles-and-practices-of-accounting/accounting-as-a-measurement-discipline/accounting-estimates/
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https://www.toppr.com/guides/principles-and-practices-of-accounting/accounting-as-a-measurement-discipline/accounting-estimates/
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47
https://www.dreport.cz/en/blog/iasb-finalised-amendments-to-ias-8-regarding-accounting-estimates/
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https://www.dreport.cz/en/blog/iasb-finalised-amendments-to-ias-8-regarding-accounting-estimates/
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48
https://caknowledge.com/accounting-estimates/
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https://caknowledge.com/accounting-estimates/
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49
https://www.sec.gov/rules/proposed/33-8098.htm
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https://www.sec.gov/rules/proposed/33-8098.htm
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50
https://ca.indeed.com/career-advice/career-development/accounting-estimates
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https://ca.indeed.com/career-advice/career-development/accounting-estimates
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51
https://cfrr.worldbank.org/sites/default/files/2020-03/01_5.pdf
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https://cfrr.worldbank.org/sites/default/files/2020-03/01_5.pdf
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52
https://auasb.gov.au/news/illustrative-examples-for-isa-540-revised-auditing-accounting-estimates-and-related-disclosures/
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https://auasb.gov.au/news/illustrative-examples-for-isa-540-revised-auditing-accounting-estimates-and-related-disclosures/
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53
https://www.accaglobal.com/hk/en/student/exam-support-resources/professional-exams-study-resources/p7/technical-articles/audit-of-estimates.html
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https://www.accaglobal.com/hk/en/student/exam-support-resources/professional-exams-study-resources/p7/technical-articles/audit-of-estimates.html
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54
https://www.thecaq.org/wp-content/uploads/2020/05/Auditing-Accounting-Estimates-in-the-COVID-19-Environment.pdf
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https://www.thecaq.org/wp-content/uploads/2020/05/Auditing-Accounting-Estimates-in-the-COVID-19-Environment.pdf
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55
https://www.termscompared.com/accounting-estimates-vs-accounting-judgements/
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https://www.termscompared.com/accounting-estimates-vs-accounting-judgements/
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56
https://www.ifrsmeaning.com/ias-8/change-in-accounting-estimate-recognition/
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https://www.ifrsmeaning.com/ias-8/change-in-accounting-estimate-recognition/
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57
https://www.cameco.com/annual_report/2013/financial-information/notes/note-5/
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https://www.cameco.com/annual_report/2013/financial-information/notes/note-5/
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58
https://www.sciencedirect.com/science/article/pii/S2212567116303410/pdf?md5=4aad272e1fa4e3f8c20f7de51d0dbc27&pid=1-s2.0-S2212567116303410-main.pdf
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https://www.sciencedirect.com/science/article/pii/S2212567116303410/pdf?md5=4aad272e1fa4e3f8c20f7de51d0dbc27&pid=1-s2.0-S2212567116303410-main.pdf
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59
http://people.wku.edu/jack.hall/fas154.htm
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http://people.wku.edu/jack.hall/fas154.htm
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60
https://www.un.org/ipsas/Chapter17.html
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https://www.un.org/ipsas/Chapter17.html
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61
https://www.researchgate.net/publication/333168263_Critical_Analysis_on_the_Amendments_Discussed_Concerning_Changes_in_Accounting_Estimates
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https://www.researchgate.net/publication/333168263_Critical_Analysis_on_the_Amendments_Discussed_Concerning_Changes_in_Accounting_Estimates
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62
https://www.xrb.govt.nz/dmsdocument/3969
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https://www.xrb.govt.nz/dmsdocument/3969
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63
http://publications.ciri.org/IR-Leader/2017/Volume-27/Issue-2/Judgments-And-Estimates-A-Fresh-Look.aspx
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http://publications.ciri.org/IR-Leader/2017/Volume-27/Issue-2/Judgments-And-Estimates-A-Fresh-Look.aspx
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64
https://www.iaasa.ie/getmedia/900c0017-2966-423a-9a88-f33868235a85/ISA_540_revised_dec_18_website.pdf
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https://www.iaasa.ie/getmedia/900c0017-2966-423a-9a88-f33868235a85/ISA_540_revised_dec_18_website.pdf
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65
https://www.lawinsider.com/clause/use-of-estimates-and-judgments
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https://www.lawinsider.com/clause/use-of-estimates-and-judgments
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66
https://www.cpacanada.ca/-/media/site/operational/rg-research-guidance-and-support/docs/02562-rg-revised-cas-540-practitioner-alert-faq.pdf?sc_camp=09A0E610A25549C020A977E6BA446ED4
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https://www.cpacanada.ca/-/media/site/operational/rg-research-guidance-and-support/docs/02562-rg-revised-cas-540-practitioner-alert-faq.pdf?sc_camp=09A0E610A25549C020A977E6BA446ED4
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67
https://www2.deloitte.com/content/dam/Deloitte/us/Documents/Tax/us-tax-sampledisclosures-ait-022315.pdf
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https://www2.deloitte.com/content/dam/Deloitte/us/Documents/Tax/us-tax-sampledisclosures-ait-022315.pdf
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68
https://blog.auditanalytics.com/changes-in-accounting-estimates-first-look/
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https://blog.auditanalytics.com/changes-in-accounting-estimates-first-look/
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69
https://www.cpaireland.ie/CPAIreland/media/Education-Training/Study%20Support%20Resources/2020%20Articles/F2FinAccIAS8.pdf
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https://www.cpaireland.ie/CPAIreland/media/Education-Training/Study%20Support%20Resources/2020%20Articles/F2FinAccIAS8.pdf
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70
https://www.journalofaccountancy.com/news/2019/jun/auditing-accounting-estimates-201921413.html
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https://www.journalofaccountancy.com/news/2019/jun/auditing-accounting-estimates-201921413.html
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71
https://www.transparency.gov.au/annual-reports/asc-pty-ltd/reporting-year/2019-20-19
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https://www.transparency.gov.au/annual-reports/asc-pty-ltd/reporting-year/2019-20-19
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72
https://www.frc.org.uk/document-library/audit-and-assurance/2009/540-auditing,-accounting-estimates,-including-fair
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https://www.frc.org.uk/document-library/audit-and-assurance/2009/540-auditing,-accounting-estimates,-including-fair
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73
https://www.accountingcoach.com/depreciation/explanation/2
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https://www.accountingcoach.com/depreciation/explanation/2
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74
https://www.saica.org.za/resources/audit-and-assurance/technical-resource/other-resources/auditing-accounting-estimates/
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https://www.saica.org.za/resources/audit-and-assurance/technical-resource/other-resources/auditing-accounting-estimates/
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75
https://www.rsmuk.com/coronavirus-adapting-to-change/outsourcing-and-compliance/coronavirus-and-frs-102/accounting-estimates-and-areas-of-judgement-during-coronavirus
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https://www.rsmuk.com/coronavirus-adapting-to-change/outsourcing-and-compliance/coronavirus-and-frs-102/accounting-estimates-and-areas-of-judgement-during-coronavirus
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76
https://www.cpdbox.com/ias-8-policies-estimates-errors/
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https://www.cpdbox.com/ias-8-policies-estimates-errors/
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77
https://www.chegg.com/homework-help/questions-and-answers/examples-changes-accounting-estimates-include-following-except--change-rate-uncollectible--q104594075
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https://www.chegg.com/homework-help/questions-and-answers/examples-changes-accounting-estimates-include-following-except--change-rate-uncollectible--q104594075
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78
https://xplaind.com/983112/changes-in-accounting-estimates
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https://xplaind.com/983112/changes-in-accounting-estimates
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79
http://www.swlearning.com/accounting/rama/intacct_int/student/module19/m19t1t1.html
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http://www.swlearning.com/accounting/rama/intacct_int/student/module19/m19t1t1.html
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80
https://www.jstor.org/stable/2491337
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https://www.jstor.org/stable/2491337
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81
https://discovernlearn.blog/2021/02/18/accounting-estimates-defined/
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https://discovernlearn.blog/2021/02/18/accounting-estimates-defined/
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84
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85
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86
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87
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88
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89
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90
https://www.bauer.uh.edu/departments/accy/research/documents/Anne-Albrecht_Paper.pdf
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91
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92
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94
https://www.esma.europa.eu/sites/default/files/library/esma32-62-91_esma_letter_to_the_iaasb_on_isa_540_auditing_of_accounting_estimates.pdf
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95
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