3
CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENT
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ZSIJW YMJ HNWHZRXYFSHJX &HYZFQ WJXZQYX RF^ INKKJW KWTR YMJXJ JXYNRFYJX FSI OZILJRJSYX ZSIJW INKKJWJSY
assumptions or conditions.
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methods used in the preparation of the accounts.
(a) Long lived assets
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(MFSLJX NS YJHMSTQTL^ TW HMFSLJX NS YMJ NSYJSIJI ZXJ TK YMJXJ FXXJYX RF^ HFZXJ YMJ JXYNRFYJI UJWNTI TK ZXJ TW [FQZJ
of these assets to change.
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FUUQNHFYNTSX TK OZILJRJSYX FSI JXYNRFYJX G^ RFSFLJRJSY
&XXJYX YMFY FWJ XZGOJHY YT IJUWJHNFYNTS FWJ WJ[NJ\JI YT IJYJWRNSJ \MJYMJW YMJWJ NX FS^ NSINHFYNTS YMFY YMJ HFWW^NSL
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recognised in the income statement except where the asset is carried at valuation and the impairment loss does not
exceed the revaluation surplus for that asset, in which case it is treated as a revaluation decrease and is recognised in
other comprehensive income.
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\MJYMJW YMJ HFWW^NSL [FQZJ TK
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KZYZWJ HFXM ǪT\ UWTOJHYNTSX NY RF^ GJ SJHJXXFW^ YT YFPJ FS NRUFNWRJSY HMFWLJ YT YMJ NSHTRJ XYFYJRJSY
NOTES TO
THE ACCOUNTS
78
C A P I T A L I S I N G O N M O M E N T U M
