Примери за използване на Accounting estimates на Английски и техните преводи на Български
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the reason ableness of accounting estimates made by management, as well as evaluating the overall presentation of the accounts.
in estimation techniques are changes in accounting estimates.
IAS 8 requires disclosure of changes in accounting estimates, errors, and changes in accounting policies.
An audit also includes evaluating the appropriateness of accounting policies used and reasonableness of accounting estimates made, as well as evaluating the overall presentation of the accounts.
Such changes shall be accounted for as changes in accounting estimates in accordance with IAS 8.
Frequent changes in accounting estimates that do not appear to result from changed circumstances.
The preparation of financial statements in accordance with IFRS requires the use of certain accounting estimates.
Such changes shall be accounted for as changes in accounting estimates in accordance with IAS 8.
including critical accounting estimates or areas of measurement uncertainty;
changes in accounting estimates and errors'.
Changes in Accounting Estimates and Errors.
An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by the management,
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.
A Change in the measurement basis of information is a change in an accounting policies rather than a change in an accounting estimates.
International Standard Audit 540"Audit of accounting estimates, including accounting estimates for fair value, and related disclosures".
Changes in Accounting Estimates and Errors for annual periods beginning on
Revisions to accounting estimates are recognised in the year in which the estimates are revised if the revision affects only that year,
assumptions used by management in accounting estimates for financial statement accounts other than those relating to fair value measurements and disclosures; and.
An audit also includes evaluating the appropriateness of accounting policies used and reasonableness of accounting estimates made, as well as evaluating the overall presentation of the consolidated accounts
Revisions to accounting estimates are recognised in the year in which the estimate is revised if the revision affects only that year,