IFRS in Focus — Spotlight on key judgements and estimates disclosures

Published on: May 01, 2017

This newsletter addresses the requirements of IAS 1, Presentation of Financial Statements relating to the disclosure of key judgments management has made in the process of applying accounting policies and of assumptions and other sources of estimation uncertainty underlying amounts included in the financial statements.

This publication was released by our Global firm.


Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.