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Confidence accounting
Confidence accounting is a method of accounting whereby some of the figures are expressed not as single point estimates, but rather as probability distributions. Under Confidence Accounting, the end results of audits would be presentations of distributions for major entries in the profit & loss, balance sheet and cashflow statements. The proposed benefits of Confidence Accounting include a fairer representation of financial results, reduced footnotes, more measurable audit quality and a mitigation of mark-to-market perturbations.
==History==
This method is in the discussion stage and has not yet been adopted by any accountancy body, though events and publications have been sponsored by the Association of Chartered Certified Accountants and some other events by the Institute of Chartered Accountants of Scotland.
The term "confidence accounting" was first adopted in the mid-2000s by the Long Finance initiative, having grown out of earlier publications that referred to "stochastic accounting".
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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