Division Sources of estimation uncertaintyF1

United Kingdom Repealed

1. 125An entity shall disclose information about the assumptions it makes about the future, and other major sources of estimation uncertainty at the end of the reporting period, that have a significant risk of resulting in a material adjustment to the carrying amounts of assets and liabilities within the next financial year. In respect of those assets and liabilities, the notes shall include details of:
2. 126Division 126
3. 127Division 127
4. 128Division 128
5. 129An entity presents the disclosures in paragraph 125 in a manner that helps users of financial statements to understand the judgements that management makes about the future and about other sources of estimation uncertainty. The nature and extent of the information provided vary according to the nature of the assumption and other circumstances. Examples of the types of disclosures an entity makes are:
6. 130Division 130
7. 131Division 131
8. 132Division 132
9. 133Division 133