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文章基本信息

  • 标题:Critical Accounting Estimates and Judgements in Applying Accounting Policies
  • 期刊名称:Annual Report / National Bank of Ukraine
  • 出版年度:2006
  • 卷号:1
  • 页码:137-137
  • 出版社:National Bank of Ukraine
  • 摘要:The NBU makes estimates, assumptions and judgements that affect the reported amounts of assets and liabilities within the next financial year. Estimates and judgements are continually evaluated and are based on management's experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The most significant estimates and judgements include:
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