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Sample Disclosure – Note On Goodwill (27 September 2009)

INTANGIBLE ASSET – GOODWILL

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For the purpose of impairment testing, goodwill is allocated to the subsidiary which represents the lowest level within the Group at which the goodwill is monitored for internal management purpose.

During the financial year, the Group has recognised impairment [...]

Sample Disclosure – Significant Accounting Estimates and Judgements (10 December 2008)

 

Significant Accounting Estimates and Judgements

Critical Judgements Made in Applying Accounting Policies

The Company has developed certain criteria based on IFRS [...]