Significant Accounting Estimates and Judgements Critical Judgements Made in Applying Accounting Policies The Company has developed certain criteria based on IFRS 140 in making judgements whether a property qualifies as an investment property. Investment pro...
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Tagged As: allowance for doubtful debts, allowance for inventories written down, classification of investment property and property in use, construction contracts, critical judgement in applying accounting policies, deferred tax assets, impairment of goodwill, impairment of investment in subsidiaries, key sources of estimation uncertainty, notes to the accounts, notes to the financial statments, property development, sample disclosure, Sample Disclosure in Financial Statements, unabsorbed tax losses, unutilised capital allowances, useful lives of property plant and equipment
SIGNIFICANT ACCOUNTING ESTIMATES AND JUDGEMENTS a) Critical judgements made in applying accounting policies The following is the judgements made by management in the process of applying the Group’s accounting policies that have most significant effect ...
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Tagged As: acccounting policy, critical judgement in applying accounting policies, key sources of estimation uncertainty, notes to the accounts, notes to the financial statements, sample disclosure, Sample Disclosure in Financial Statements
Critical judgements made in applying accounting policies There are no critical judgements made by management in the process of applying the Group’s accounting policies that has significant effect on the amounts recognised in the financial statements othe...
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Tagged As: Accounting policy, criteria in making judgement whether property qualifiy, critical judgement in applying accounting policies, notes to the accounts, notes to the financial statements, operating lease commitments, sample disclosure, Sample Disclosure in Financial Statements
