Library / Management Accounting Principles Framework
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Source changed 2026-10-03 05:29:54 UTC · snapshot created 2026-10-03 05:30:57 UTC · last check 2026-10-03 07:05:20 UTC

MA.5:7 - Conformance Checklist

Examine whether the forecast has a receiving action and useful horizon; constructs or obtains compatible, nonoverlapping demand inputs; connects them to resource and balance movements; distinguishes facts, estimates and proposed actions; retains uncertainty that can change the result; and has a warranted update rule.

A constructed scenario demonstrates a conditional consequence. Forecast calibration, actual performance and the success of a response require their corresponding evidence.