In accordance with IPSAS and generally accepted accounting principles, the financial statements necessarily include amounts based on estimates and assumptions by management based on the most reliable information available.
Računovodski izkazi v skladu s standardi MRSJS in splošno sprejetimi računovodskimi načeli nujno vključujejo zneske, ki temeljijo na ocenah in predpostavkah vodstva na podlagi najzanesljivejših razpoložljivih podatkov.