{"id":8780,"date":"2023-11-28T11:27:13","date_gmt":"2023-11-28T10:27:13","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=8780"},"modified":"2023-11-30T10:47:36","modified_gmt":"2023-11-30T09:47:36","slug":"disclosure-of-significant-judgements-and-key-sources-of-estimation-uncertainty","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/disclosure-of-significant-judgements-and-key-sources-of-estimation-uncertainty\/","title":{"rendered":"Disclosure of significant judgements and key sources of estimation uncertainty"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>This article addresses the requirements of IAS 1 Presentation of Financial Statements relating to the disclosure of key judgements 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. <\/p>\n","protected":false},"author":117,"featured_media":8781,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[303,76,26,8],"class_list":["post-8780","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","tag-ias-1","tag-financial-statements","tag-ifrs","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8780","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/users\/117"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/comments?post=8780"}],"version-history":[{"count":2,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8780\/revisions"}],"predecessor-version":[{"id":8783,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8780\/revisions\/8783"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/8781"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=8780"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=8780"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=8780"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}