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| 1. Allowance for doubtful accounts (bad debt provision) |
| 2. Depreciation of property, plant, and equipment |
| 3. Amortization of intangible assets |
| 4. Impairment of assets |
| 5. Fair value of financial instruments |
| 6. Inventory obsolescence reserve |
| 7. Warranty provisions |
| 8. Useful life of tangible and intangible assets |
| 9. Residual values of assets |
| 10. Percentage of completion for long-term contracts |
| 11. Revenue recognition on service contracts |
| 12. Deferred income tax assets and liabilities |
| 13. Valuation of investment properties |
| 14. Expected credit losses on financial assets |
| 15. Provisions for restructuring costs |
| 16. Provisions for legal disputes and litigation |
| 17. Provisions for onerous contracts |
| 18. Employee benefit obligations (pensions, post-employment benefits) |
| 19. Share-based payment valuations |
| 20. Valuation of private equity investments |
| 21. Valuation of derivatives |
| 22. Contingent consideration in a business combination |
| 23. Fair value of biological assets |
| 24. Measurement of non-controlling interests |
| 25. Capitalization of borrowing costs |
| 26. Lease term and discount rate for lease liabilities |
| 27. Estimated earning rates for deferred revenue |
| 28. Fair value of assets held for sale |
| 29. Fair value of contingent liabilities |
| 30. Loss carryforwards utilization |
| 31. Valuation of redeemable financial instruments |
| 32. Measurement of the cost of sales |
| 33. Allocation of overheads to inventory valuation |
| 34. Capitalization of development costs |
| 35. Measurement of decommissioning liabilities |
| 36. Fair value of customer relationships acquired in a business combination |
| 37. Revaluation of property, plant, and equipment |
| 38. Estimated costs to settle asset retirement obligations |
| 39. Valuation of virtual currencies or cryptocurrencies |
| 40. Fair value estimates of equity investments without active market |
| 41. Measurement of insurance contract liabilities |
| 42. Valuation of stock options under employee share schemes |
| 43. Recognition and measurement of provisions for warranties |
| 44. Measurement of revenue based on royalty and licensing agreements |
| 45. Fair value of unquoted equity securities |
| 46. Measurement of consideration paid in a business combination |
| 47. Estimation of useful lives of software and technology |
| 48. Provisions for slow-moving inventory |
| 49. Measurement of the discount rate for pension liabilities |
| 50. Valuation of trade secrets or proprietary technology |
| 51. Provisions for environmental remediation costs |
| 52. Allocation of goodwill to cash-generating units for impairment testing |
| 53. Fair value of intangible assets acquired in a business combination |
| 54. Estimation of the outcome of pending tax disputes |
| 55. Assessment of hedge effectiveness for hedging instruments |
| 56. Recognition of revenue from milestone payments |
| 57. Measurement of loyalty program liabilities |
| 58. Allocation of fair value to separable and non-separable components of a financial instrument |
| 59. Assessment of variable consideration for revenue recognition |
| 60. Valuation of rights of use assets under leases |
| 61. Measurement of income and expenses in foreign currency transactions |
| 62. Estimation of sublease income |
| 63. Allocation of purchase price in acquisitions |
| 64. Measurement of non-refundable deposits for sales |
| 65. Estimation of fair value under the equity method for joint ventures and associates |
| 66. Provisions for rebates and discounts |
| 67. Determination of the discount rate for deferred consideration |
| 68. Estimation of the recoverable amount of cash-generating units |
| 69. Valuation of preferred shares |
| 70. Estimation of fair value of assets and liabilities in a net asset acquisition |
| 71. Measurement of the fair value of an indemnification asset |
| 72. Valuation of convertible notes |
| 73. Estimation of the standalone selling price for distinct performance obligations |
| 74. Recognition and measurement of revenue from consignment sales |
| 75. Measurement of progress towards complete satisfaction of a performance obligation |
| 76. Valuation of collateral held against loans |
| 77. Assessment of control in a business combination |
| 78. Determination of finance or operating lease classification |
| 79. Measurement of the fair value of a liability for a host contract with an embedded derivative |
| 80. Valuation of future cash flows for impairment testing |
| 81. Estimation of the extent of progress towards completion of service concession arrangements |
| 82. Measurement of deferred revenue from customer financing |
| 83. Estimation of salvage values of assets |
| 84. Recognition of revenue from advertising services |
| 85. Fair value measurement of assets acquired in a non-monetary exchange |
| 86. Estimation of market-based employee compensation |
| 87. Measurement of the fair value of a reporting unit in goodwill impairment testing |
| 88. Valuation of a residual guarantee in a lease |
| 89. Estimation of significant financing components in contracts with customers |
| 90. Measurement of income and expenses on a cash basis for certain types ofrevenue recognition |
| 91. Estimation of bonus accruals under incentive programs |
| 92. Valuation of the expected life of customer contracts |
| 93. Estimation of future operating results for impairment testing |
| 94. Valuation of the exercise price of warrants |
| 95. Measurement of the timing of satisfaction for performance-based payments |
| 96. Valuation of indemnification assets |
| 97. Estimation of forfeiture rates for share-based payments |
| 98. Measurement of variable lease payments |
| 99. Valuation of intercompany transactions for transfer pricing |
| 100. Estimation of the amount and timing of future cash flows for long-lived assets |
| 101. Valuation of Intangible Assets |
| 102. Valuation of Property Included in PPE |
| 103. Valuation of Accounts Receivable |
| 104. Valuation of Inventories |
| 105. Valuation of Investments without Market Values |
| 106. Provisions |
| 107. Revenue Recognition – Return of Goods |
| 108. Revenue Recognition – Deferred Revenue under Customer Loyalty Programs |
| 109. Valuation of investments in associates and/or subsidiaries |
| 110. Valuation of Goodwill |
| 111. Capitalisation of Development Cost |
| 112. Share-based payments |
| 113. Employee benefits – Defined benefit scheme |
| 114. Deferred income tax asset and liabilities |
| 115. Impairment assessment of loans and advances to customers |
| 116. Valuation of insurance contract liabilities |
| 117. Business Combination |
| 118. Derivative Financial Instruments and Hedge Accounting |
| 119. Business Model Assessment |
| 120. Valuation of Biological Assets |
| 121. Property Available For Sales |
| 122. Obligations for Land Reclamation |
| 123. Valuation of Natural Resources Reserve |
| 124. ECL on Trade Receivables |
| 125. Impairment of Property, Plant and Equipment |
| 126. Income Taxes on several jurisdictions |
