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The Journal of Portfolio Management

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Primary Article

Accounting for Uncertainty

Sam Savage and Marc Van Allen
The Journal of Portfolio Management Fall 2002, 29 (1) 31-39; DOI: https://doi.org/10.3905/jpm.2002.319861
Sam Savage
A consulting professor of management science and engineering at Stanford University in Stanford (CA 94305).
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  • For correspondence: savage@stanford.edu
Marc Van Allen
A partner at the law firm Jenner & Block, LLC, in Chicago (IL 60611).
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  • For correspondence: mvanallen@jenner.com
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Abstract

The recent crisis of confidence in the accounting industry has raised issues about the need for reform. In one area the timing and technology are right today for significantly different accounting rules—particularly rules that govern the treatment of uncertainty in financial statements. Discussed here are some basic misconceptions about uncertainty that are actually sanctioned by current accounting practice. A variety of analytical tools are available to improve representation of uncertainty for firms. The authors address some of the legal consequences of relying on accepted but flawed accounting standards, and point to a possible path to reform of accounting practice.

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The Journal of Portfolio Management
Vol. 29, Issue 1
Fall 2002
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Accounting for Uncertainty
Sam Savage, Marc Van Allen
The Journal of Portfolio Management Oct 2002, 29 (1) 31-39; DOI: 10.3905/jpm.2002.319861

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Accounting for Uncertainty
Sam Savage, Marc Van Allen
The Journal of Portfolio Management Oct 2002, 29 (1) 31-39; DOI: 10.3905/jpm.2002.319861
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