IPSAS $1$ 'Presentation of Financial Statements' provides that certain disclosures shall be made in circumstances of uncertainty. IPSAS $1$ therefore states that which of the below shall be disclosed:

$$ Key sources of estimation of uncertainty at the reporting date

$$ The key assumptions concerning the future

$$ If there is a risk of causing a material adjustment to the carrying amounts of assets$/$liabilities then the nature and carrying amount as at the reporting date to the assets$/$liabilities shall be included in the notes

$$ All of the above are required disclosures when addressing sources of estimating uncertainty