Intangible assets i. Goodwill Goodwill acquired in a business combination is initially measured at cost being the excess of the cost of business combination over the Group’s interest in the net fair value of the identifiable assets, liabilities and conti...
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Tagged As: Accounting policy, Goodwill, Intangible assets, notes to the accounts, notes to the financial statements, product development expenditure, sample disclosure, Sample Disclosure in Financial Statements
This is usually disclosed in the Directors’ Report and also as a Note to the Financial Statements Change of financial year end The financial year end of the Company was changed from 31 March to 30 June. Accordingly, the comparative figures for the income sta...
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Tagged As: change of financial year end, notes to the accounts, notes to the financial statments, sample disclosure
