NOTES TO
THE ACCOUNTS
3
CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENT (CONTINUED)
(e) Accrual of net revenue
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on revenue in future periods.
(f) Pension costs
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Under this method, the cost of providing pensions is charged to consolidated income statement so as to spread the
regular cost over the future service lives of employees in accordance with the advice of the actuaries who carry out a
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losses are recognised in full, in the year in which they occur, in the consolidated statement of comprehensive income.
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(g) Tax
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provision for income taxes. There are many transactions and calculations for which the ultimate tax determination is
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period in which such determination is made.
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reduced and charged to the consolidated income statement.
80
C A P I T A L I S I N G O N M O M E N T U M
