Uncertainty

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Type: IFRS Jargon

Uncertainty:

  1. Quantitative definition: Measurement that characterizes the corporate standard* dispersion of values that could reasonably be attributed to a parameter.
  2. Qualitative definition: A general and imprecise term that refers to the lack of certainty in data and methodology choices, such as the application of non­ representative factors or methods, incomplete data on sources and sinks, lack of transparency etc.