To be recognised, an asset or a lia

To be recognised, an asset or a liability must be measured. In many cases,
measurements must be estimated and are subject to uncertainty. The use of
reasonable estimates is an essential part of the preparation of financial
statements and does not necessarily undermine their usefulness. A faithful
representation is achieved if amounts that are estimates are described as such,
and the nature and level of uncertainties, if material, are disclosed in the notes
to the financial statements.

結果 (中文) 1:

必须认识到必须衡量资产或负债。在许多情况下，测量必须估计和有不确定性。使用合理的估计是制备的金融的重要组成部分语句并不一定会削弱它们的用处。一个忠实如果估计的数额如此描述，表示被实现和的性质和水平的不确定性，如果材料，在附注中披露对财务报表。

結果 (中文) 3:

要被确认，必须测量资产或负债。在许多情况下，测量必须估计，并受到不确定性。使用合理的估计是编制财务报表的重要组成部分，不一定会损害它们的用处。一个忠实的表示，实现如果金额估计被描述为这样，而不确定的性质和水平，如果材料，在注释中披露的财务报表。