Disclosure LibraryPractitioner guidance for every reporting disclosure
All disclosures Courses
Knowledge Hub→Disclosure Library→Search

Search the Disclosure Library

Find a datapoint, metric or topic across companies' published reports — and jump to the exact page.

or open the Disclosure Card for a requirement
9 reports · Keyword match · “Disclosure of sources of guidance applied”
Sort
Relevance Newest A–Z
Hexagon Ab
— · Sweden
2025
Hexagon Ab annual report 2025 ↗
… guidance. Read more under E1-6 on pages 115–117. Sources of estimation and outcome uncertainty Hexagon has evaluated its quantitative metrics and monetary amounts and does not identify any that are subject …
✓ Assured · PWC
Jump to p.78 →
Medicover Ab
— · Sweden
2025
Medicover Ab annual report 2025 ↗
… disclosure in financial statements which replaces IAS 1 Presentation of financial statements which is effective for reporting periods beginning on or after 1 January 2027, with earlier application permitted. …
✓ Assured · BDO
Jump to p.143 →
Heineken Holding NV
— · Netherlands
2025
2025 Heineken NV Annual Report ↗
… applied the following forward-looking time intervals for preparing HEINEKEN’s sustainability statements, unless otherwise noted in the respective disclosure: – Short-term time horizon: one year – Medium-term …
✓ Assured · KPMG, Deloitte
Jump to p.151 →
Dws Group Gmbh & Co Kgaa
— · Germany
2025
DWS Annual Report 2025_EN ↗
… of buildings. Based on guidance from the European Commission, we applied a look-through approach to our fund holdings and special purpose vehicles, to the extent relevant and where reliable data was …
✓ Assured · EY, KPMG
Jump to p.120 →
Nepi Rockcastle Nv
— · Netherlands
2025
Nepi Rockcastle Nv annual report 2025 ↗
… sources used for the assessments such as internal operational data, previous stakeholder engagement outputs, regulatory guidance, and auditor recommendations, and the scope of operations covered, including …
✓ Assured · EY, PWC, SGS
Jump to p.200 →
Zorlu Enerji Elektrik Üretim A.Ş.
Electric Utilities / IPP / Energy Traders · Turkey
2025
2025 Integrated Annual Report ↗
… sources, sometimes referred to as renewable energy purchase agreements (“REPAs”). The related amendments were also published by the Public Oversight, Accounting and Auditing Standards Authority (“KGK”) on 11 August …
✓ Assured · BSI
Jump to p.151 →
Abn Amro Bank Nv
— · Netherlands
2025
ABN AMRO Bank - Annual Report 2025 ↗
… sources are used, this is clearly indicated in the text. • To determine content, we applied a materiality measure – i.e., we included only content that has, or is likely to have, a material effect on the bank’s …
✓ Assured · EY, PWC, DNV
Jump to p.405 →

Results are passages from companies' own published reports. Links open the issuer's original PDF at the cited page.