CERTYNEX IFRS ACADEMY

In which of these situations is the expected value, prima facie, the method that better predicts the resolution (subject to the entity's judgement)?

A deduction either allowed in full or disallowed in full.

A transfer pricing adjustment that could result in many different amounts, with no dominant value.

A dispute whose outcome is almost certainly a single amount.

A negotiation that could end in a wide range of scattered amounts.