Library / Management Accounting Principles Framework
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Source changed 2026-10-03 08:25:59 UTC · snapshot created 2026-10-03 08:26:43 UTC · last check 2026-10-03 08:50:20 UTC

MA.5:9 - Consequences

The user can prepare for a consequential range and revise the account when evidence changes. The forecast can expose a capacity or funding question early enough for action.

More uncertainty may remain visible than in a negotiated single number. The work also needs maintained assumptions; their detail should be justified by the receiving use.