The basis for reference in the process of managing an entity’s economic and financial activity is the information provided by financial statements. Although today there are multiple sources of information, the financial-accounting information continues to be the main way of reflecting the economic and financial activity and the results obtained by entities, both private and public. As a result of the uncertainties that are inevitable in the activities of public institutions, some of the component elements of financial statements are either probable or can’t be accurately determined, but only estimated, as in the case of contingent/probable assets and liabilities.