Примери за използване на Accounting estimates на Английски и техните преводи на Български
{-}
-
Colloquial
-
Official
-
Medicine
-
Ecclesiastic
-
Ecclesiastic
-
Computer
Use of accounting estimates.
This includes the effects of changes in accounting estimates.
Significant accounting estimates and judgements.
Consistent with those used for other accounting estimates.
Making accounting estimates that are reasonable in the circumstances.
This includes the effects of changes in accounting estimates.
Auditing accounting estimates, including fair value measurements.
The preparation of financial statements requires the use of accounting estimates.
Policies, Changes in Accounting Estimates and Errors.
The correction of errors is different from changes in accounting estimates.
Frequent changes in accounting estimates that do not appear to result from changed circumstances.
Corrections of errors are distinguished from changes in accounting estimates.
Changes in accounting estimates result from new information are not corrections of errors.
The preparation of the financial statements requires the use of certain critical accounting estimates.
LAS 8 Accounting Policies,Changes in Accounting Estimates and Errors discusses relevance and reliability.
Corrections of errors are distinguished from changes in accounting estimates.
LAS 8 Accounting Policies,Changes in Accounting Estimates and Errors discusses relevance and reliability.
The correction of errors can be distinguished from changes in accounting estimates.
Changes in accounting estimates result from new information or new developments and, accordingly, are not a correction of errors.
If so, the auditor should reevaluate the accounting estimates taken as a whole.
The preparation of financial statements in accordance with IFRS requires the use of certain accounting estimates.
Accounting estimates by their nature are approximations that may need revisionas additional information becomes known.
Auditor should obtain sufficient appropriate audit evidence regarding accounting estimates.
Accounting estimates by their nature are approximations that may need revision as additional information becomes known.
Such changes shall be accounted for as changes in accounting estimates in accordance with IAS 8.
Changes in accounting estimates result from new information or new developments and, accordingly, are not a correction of errors.
Such changes shall be accounted for as changes in accounting estimates in accordance with IAS 8.
Add guidance about whether changes in valuation techniques andin estimation techniques are changes in accounting estimates.
C 366/28 Official Journal of the European Union 15.12.2011 EN accounting estimates made by management, as well as evaluating the overall presentation of the accounts.
The amendment applies retrospectively in accordance with IAS 8‘Accounting policies,changes in accounting estimates and errors'.