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
Key sources of estimation uncertainty The key assumptions concerning the future and other key sources of estimation uncertainty at the balance sheet date, that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabi...
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Tagged As: Accounting policy, Judgement to determine deferred tax assets, judgement to determine impairment of goodwill, key sources of estimation uncertainty, notes to the accounts, notes to the financial statements, sample disclosure, Sample Disclosure in Financial Statements
