LAND HELD FOR DEVELOPMENT Land held for development of certain subsidiary companies are charged together with property development costs for banking facilities granted as disclosed in Note XX.
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Tagged As: land held for development, notes to the accounts, notes to the financial statements, Sample Disclosure in Financial Statements
Land Held for Property Development and Property Development Costs Land and development expenditure are classified as property development costs under current assets when significant development work has been undertaken and is expected to be completed within...
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Tagged As: Accounting policy, development expenditure, land held for development, property development, property development costs, sample accounting policy