SOR-@ CSIR ARIFF) et AMI® GIN AZRY 1RNNTIESI owe 4 DOIG. \° ecouting, Framework | Fac presafahon 0 conpance: wath IFRS = Fri presotaton “> true and fair vito Looply wth = IERSa anys = Goneaphal Fama far Fi | Ly aa finencio! ceperting veel to existing, ond jotthal investor leaders and others cseditor in making dees! __¥ reeuong 2 of franc) stevens r reflected by accrual accounting Prefieded by pgst cash flows _| Changes in eebromie cesoorcns et cesul fiom hone! perfermoner , 2! Shaw. 15% ~ Qabtobve croracterstes_of useful fineneial isfortookon % Rrodamertal - Relevance, (retlect the current eqacktl condition) ~ —Fostitel capresentakon Cee Form byes’) = % Goharcing - Companbiliy = Grevakiness (ut “Verfrabibhy __— Underskandabilihy (accoun'ng percuy) X Cosiconstcint — Genefits sheuld jusbfy the cost ~The_!964 Framowstek for preparaben ond presertahon of Fiera Statements X Underiying assinphon - cally f,gping concamn and contive in opaakon for foreezable fire. —! Elenants = = _( TRSEET = confelled by eokhy ,resull of pad) cues , ve ecrome benehit apace fe Flow ibe ety ~LIRDILITY= present obligahBn , arse From post eves , gelilemen result oviflow resources fiero enkhy EQUITY residval jglerest jn oxted exchise oll libiltes~ - ond INCOME = increse econonie benetils , inflow aiset decrease abt res _onkahonk fiom eyrly. parhtiponts _ | TENPENSES =decrense econorme berets oulflas otal, increase labilites ,distotulion fy equihy _pockopenks Recogartion ,wnor masks datnibjon , if: — |_= probable five eeenomie beret Flew fo or from enbhy . SOUR eae Te eae FR $reccid! ceporting ) candih9N,, should agclee seater chock oat pape pany seat te ese sou ply oF beaing tas — | “est /vabe can be measured itl celiabi ly: a X Measurement) - Histoncal cost = Renlsable vabe (Selenent) Guten cost = Present whe ____|- 18 4 Resutahon of Finvial Satorerks 2 ca, srodkbooke fe Cerent oweloprestX Conhach approved (aks) Yas commer ‘uistong i [x Wiebe prs nights bale ang at cae etn = Rewenve Recognryor CIERS ®) ——— — rent coune > banafer of prs goods [cows beastoress eapectol fo be enhited = key fem Coeter page 10 -worbcok) [AS seps Rovere Recognition [tsk > Barkly contact with eres Cereate nfercegt® igh X leeks gaynt fet = _ dnd -> Wdenbfy porformonee obligations Cprefse be tenafr bron shorn 2 cae separte or net ator fo knows sepesake That ge markel a L gyuen stand-alone selling pm _ < aed —POetomine fasacton gree Conant eikhy expele? tobe entillet) - x pdile yasiable consideration (reves! high rotable ook occu) ae L meassrs, pa eapected vabe jor (eobabibhy) aioS | T | i 10 Kkoly OOH -ciose high pobabikiy : x adscourhng net eeqpsred (less Thon me year) ee UphPMllecae_tonsgckion prior to petornnet oblon font - | pepaiken fo sora alone seling, prick of coohact incephon |Gth> Revene cecapiied shen perfemenee oblgatvon sheied - “aber concern 2° ot -off _ X Gadlouer agjoin_eanfiok of fhe assels mo i ‘a to diet vse of asseh _ _ - _ : blip _substoaball att baneksh fiom ossot _ - mee X over hme \onsfer goods ~> cecognive cqverue aver bra _ z *crilera © cotimer recnive ond conume boreGs © enbly ohne asset thai eostoner conto) “tel eal qlienaire use ond hes loastle sign} _te payment _ 1 sfackso7- - — enh __tmncasuring proapess. tonsrds complete Xx point iy Hg Konstes goods 3 : £ aS + exslomar obtain ful ecrkol , Cully casted pesfomonce oblrgakon by enbhysH Conkrod cost ___-arkna » si retake ditedly te canto con speciGuily iderbficd 241 qorersle will be ured ia cabling par —_"eort exgeded fo be rocoyeed _nFeeogetn ¢ measvrenant 9 Catalak profit oF cenkmeh (Price - Cox) ol "(soll Fe olaelop —_D catelae perfernence cbngehn — Profit fo dale 7 - Gol fe dale. | = Init biligg ____Covhrach asset KContock tpgtty) —Pnorksabian ond ingptinwent be cacogeised in profi oF Joss | = % Spence guidance, |Z sila wth igh oF chen Comat devtcogrc. a rete) ecgn | + Refind fiabilty ( Her cehxned, tot pasd yet) DE Rowe - Ce. Refund Licbibhy | + Fasot for ighis Jo recouar preduehs Zvarrosbes Wvevche Chove sond-alere pee, carnbasship_ card) | hss open fo puchire wavonhy seperateh, —> Kea! seperate perfermenen abt ok have eph'on fo ERS 15) te wonathy epontls—> opp IAS 27 Fs, Coigp Labs |Cage | atenly pode os cance don - heal oo pefroane.oigthoy (i varerky con be pcrase.) ZPrinapal us Rgerks Coeed fe detenning which padty is psropel Fagen with reason) |___*Prospsl_-> conhel te goods bline boner jb _—— responsi fo Ung pone - | ~Rgest -> asronge lhe fronsfeted of the goed bse inventory essk hes aaeretion in extabhahing pri. 7 Non ~refundable vpfen fees, i.0: Deposit. { trlshy Aselt cancel the order cannch ecogpise revere Agent DF Cash 1000 |r advanee payment, recognie wane wher qpals/seriens provided G. Dweme 100 —|__“exsbrer cencel order, sh cn recogni ceventa ne | Dr. Cosh _ . - Jpp): Dr. Common 100 Ce Deferred income Recatvabie 400 | (ane — — : : G pevewe «(1090 Or Ortacd treet Ce Revere PRES ww cpsiener comesWham Fimsel Being, ~ Finenad al shaberns, of condensed fier eh sport contain cone se} of Greneal slatemanls oF s PTE = A condensed anfment of Gensol poker ee : | cs peter lst ond olner conpstnintve incom - ~ aa __coshflans Se > “______shonges in equrhy | 2 Hett9 opal hes - neere |= vba - _ |p ade erhes enccumgtd Ie ino sepock ie isles conporit Reg 96d ¢ Compan Fares yards oh lesa hat vyeerly, inte SIS gt 16 Cree 008 == __ i —__|_ 4 nae. fe inleron Fiowocsal sofewes ee | buluit > eaglnakon of wath ema 2+ jnlony uartedaans , ephin sailor Stree about seaseclly 0 —=Pnwe cod amaant of wh —___|_¥Reenyprken ona Messsrere prisaples — | _nrele page 16 Cseaoele — _¢ 2 Sel at 04 Sanyany _* —__|____Pasfermonce obigakon =e — ory 7 SES ——|_| hop | a + ( ayer) || Brive roti L $875 | | Oe eat) enn |_| Tom | 8 000 jt egy tr heome, —___heorme _ $9875 (ein of- me coer in Revene : - 7 ; ] (0) Sia el @ | Soles and apt of cehvin Vo a ee © Worcesndatre seposd Y _ “Olwaraer ©) Poneigle ve agut 4 © Contrack - —— © Sale and repucchose - e cs LConsignnient goods V oie == ———— © cosh of cbtainina, contract = aea N % [Cos of obtoins 9) contract F - ne) C3 ten => Mook Cecegnied weve Ron gettin diy oa Heine corkack = Hk Cecagaized as ose) al ital) \ = 1 isa | oe ee ern Sroka of —— hem dares $04 7 fe = ett cont ul secrenr ty 300 = OL Bgoe Boe a eC oof _ oo | by aubstonee _ a a —{=if tere ty 00 Lindreater fo ceporchase etapinboin cecord eumrenenve a re —|_* eall opt N= have Fight fo boy, = a ee Seo et pce lates alt eyed a thet pit ct ghin » eter aqten a a | |XI snen SOR-@ CSIR ADIFEY MonaMnD ATI GIN Rar! 1gi29¢%) ow BW 2018 \ Chapte a Professional ond ahical duty, & the accountant flofesions) nd ethcal ces ~ Etives 4 code oF moral principles that peeple follow wilh respect what ss rigph oF vorangy Lo ol acess enforced by lat, | AE tcal_principles sm corporate, reporting shtogity * skaight forward § bones! | Orjectuity = not allow bias_fo override business ness judgements rofessiona) compcbenen. 9 9nd due _cQre * maintain professionel oculedgye lent seceve competent eee profesionel sevice pact dikgahy by aiply professional standards is Confidential =| infanoaon acqpied fiom business reloHonsrip jneb dreclose to ed parhes For gassonal —____advantage valess tt is legal or professsonal duly to disclose ih + Professional bebawor : Comply with celovant Jaw ,QvoId a@h0? thal discredrl professeon- |_Athwats fo Rndamertsl peingjgles % Salfintare A finonad othe ighsesk tflvence ptgonet o- behavior Z X Salf--cqview MH evaluahe jodggrant or sesrez perfarmad by emsahes- XRavocacss vo accountant promched clenl’s posthon- % Faonilianihy ©? long ,clase elohenship sith dent foo sympatnelre /accaphng heir were LX lhmidetson > due te qctal or posctived pressure 7 Safagpard to reduce letintnake est * f ae boy prefeason egy slation segulatron accornten, Bem’s oven Systans and procaduce Deacons! Haining Lexpesience ceqicemant ie A Ethel conierabons in Bacal cepocting, |v Insufficient time __Y Incongleke informmahon Y Insoftra Professjona)-competene —__ gosvenee fedocahoy _| ¥ Iadegpate ‘esourcas ___¥ Fincacio) interest Y Nnducement ont egy —_ = Should nck asscciale wilh cepost Uber infermahon = Contain enahesal enisleadin statement 1 nfsr Aacyshed_cadklescly Popaued_ p bras Lass visible ingormalvonhor “> depahue. fom itenahona) stondords are ony allowed ® A Frameesorke for decistens = Q Recootng ssoes 7 @ Ehret Woe Lares Fooos on stendevt _pRecoynton “Warkty Thiest S asccuntent Sao YRS - tarstale Ceenflroh with dession) ~ Ide the imps = Laie axange shy code of ethics affecked (on accountan, — = define Vee correc rect nan ay Gives sped J chorackerish es Season ede Chee —___= Fehon shed be fen by accounion} ‘fig flo Cotte teleks—fek . dvrboe acto + lafvenee on etbres Sere fens WansseHOr a eackeled wath on gene Lviless disclosed thew : 21h fis Sabor 7 sia_for pers te-wohock pogo. tay 6 poms Cong fe wih) Ol jpa03e ar do Za 7. s | Y Dependent of the} passon - | AN caked pig T.frowte ot tne hte : Reade ions apaces ofDiccloaure ame of # patent I dhonsle ewaling aly “bal hen nenagerast garsona cenpansaho? = i had trosedion= 1 tae clshoy dp infecwshon of Wensndsens eidaading belmas indodng cormwetts oad bad dovtttdd debts DEyOUP relched cachy frensachions —> nol cexfired fo dichese ) - i § Gaueinwant -teloted enhles i rn = exemption availa from Gt disdogres ~weky required \e_dreclow = Mreend ond ookve of waehenship tly epaemmart ‘ashye ond ema of exch jadiidually Sigaftod ransackor ___|oAecoonting policies ,ashrmies ond prior period eprott (Ins 8) pe | % Accouthing policies. am diselosura for onder stand tly | ~thophe bases, a, prachens oppled by arly in prepanng Somncisl Sabena = Gene on accounkipe, treatment based on stondard | any cranges are on 2 reasons a) if these a any, Changes in charrlard Cougs red 2d by IFRS) RS) - cas jpkque Do mile financial statement mare relable Srdewone on the presoiled : Bgingat infurmation __ Bits czgperan - ___— Recosiing Keatment -> rebrospectivehy Coudjust on the pening hoalonce of rehaines earning | _ * Example = inventory valuation CFIFO—> Weighted Average.) s cheage in classification (COGS > Exparses) ocr) = wake —— compete |B Rcceunhng, estnaes - | ~adjpsiment on the carrying amount of assal on abst > changes dve to envionment or caren} talys fe 7 ~ drewon for ch somal have evidence Glenn akon. ey ead to - 2 ttivte voronhy 7 decree invererly promsion de ingrwent > change in wel fe © erage In Sabrntion TERS ad Debs ~Expuctad Cradll Loss = Reco Wreatrent _2? prospectively Cnet Jo ads opting, bolonee) “adjust in_paied of Cragg" ohher eerigh regeded ceat spabry ebclase TAY gf ficrare) quae [iaeillies + UR bos BoSee B Foor pes ore —=enssion, oudobennl tn » ays Finan cal Salone! For one —_twvee of raiavie information ova‘laste helo eapeded be v ake anemnakeg) mishale shake in “rg sug peg —_____ fiad = loss of cash revoke of sf pai ypar we decked on arent ye (oxortng _psfeige: tebspeciyely) F governnat gi Loscartng pena proapet icky) ge Use. the team of rebrespachvels and prsspechichy = dion delage: Refs smoothing Cdn 8 I speeded ONES Vix non-ealrenk aisels) acing Ging > Pawene, cece pases Ladeping aged e: a unk Poiey of early reccgtibin) & compan, —They ceshsed Micheal Co, recognised « iene, af after g geods_have Alacra donde to henge is accartins, pokon, tee. loco Change pag 2 Wroely eal_pospeck 3 toe rehspeely Ca er pein 5 balenes GO by director —__= Detter rg US in in he, ScoouM King hey =Resurpon tay The racer wren,—1-Relaled pay olways relate wilh elbreal ives as director ores : Pk AB Koul nips tows fo anuier 2 © laenhfy related party - Who? (Relationship ) aS QiacosFy ong reloled parky fronsackon, if any. A. Pes 8 inet | Would nol went to disdlose 1 +—___uhat fo te dsc, ony of indvval_laherent och on gmp sateen —|~Browpes of elated garhy celabonthgs | Cooked Fyeeiy conkded Ceontelled /joiny contolied f _ 4 by Person Y) ___Sapifcand fluence by t Person Y) _2Y control G ond has contol aver H a “G's fonda! solomon; H ic telaled porly (come as in W's finanzal statemart ) FI Y omy have significent influence towards GéH bol Gre nol celated parhy- 8 Investwonks of members of key momgernent personnel Genber of key management s _pesorna! of Ely k) Cee yD i er Georhoted /sooly enisied —_Gavoudeey ony) __by Person X) io K Gomme goes with K's fineral Stateraan} Wx iS key woragartes) personnel in Sy outcome so Menabars (Basan OH me Enh MY Lconvoled Fioly cokolea ____Leorkled (ea cooted 2H S47 only be signitreat infivence, LEM nol veloled park by Person S __ sy reno inven. by Peron T) - TL EM would be related parhy — *K celaled party of I in Tu Social stotewart jas ¥ has gente! i L Grd key senoggant peste > Lon ks Sinenesal tlabementsMernppstont contracts ounce 1 Firereing, contracts, _"Fegney arannesnens - - —_ ___Gurarkes ond collaterals lee egeranh fener of Rebsusjeee SAQ-@ CSIR HAIFE) MuHawmad ATIQ BIN Aza 18172851 | @ Recogpion | © hesertaion [Chapter & = Non= Curent Assels SB Answer setup for Pecounirg Siadard CRhasre requrturent ) ¥wull he additonal info J depends on tre Ovekinition Alcon celate_taih__theaion of the_cate CONCEPT FRAMEWORIC @ Measurement fthika) fi. Subgeqpent © Dsclosxre (Fong) | Pparhy , Plant od Equipment (10816) oe © Tange held ty embiy Cor prodyction Racibhes. ¢ administralion (ossincss porpos @ Recononse_as an assed CSOFP) if s | = Probable fulure ecoroose benefit flaw to exhhy = cosh can be mented colhy | @® hvat meaturement - relate wth Me oth of She assed sna) ~ can include cost frat i Ce.9¢ Purchase | feceuien — Dismantling cot + Eihonezenent cosh tovebaul®) | = camel inciude the cost that is trade of busnets fom suplier = Fecurring cost are sob inchdled in the cost of PPE Cannval mamtenance cost) Subsequent soensuemen} - Cost model or revaluation model F———— = depreaakon spread over uselul life Coharge to profil or Joss) ~ Company rust oliwoys revi te use life to see ony changes hat offeck deprecpkoy such a5 revaluatron - lnoparerent , change in dasssfentson : © Gain o loss o» reuslockon , charge fo_Olker Comprehensive come *[Revalinkon Srplas 7] —__Frenufer to retained ening when dispose the PRE = Useh Hes & Dopreciaban cal ~ Accunnake doprecrakon Coegin end) = Gross camyng, avount = Recoreil:also amount e) pce + Inport duly + Instance + Installation + Borcaming cost OPES Chorge once i chenge be etter started | © - Meassrement bases = beprecrabon molvad—_|"hnpaiement of assets (19s 26) a a —|_© Ass vote in entity's fap0s0) tlevant hight ‘hon th cece tbe le amount (CRS RA) __| © Gongs peed to mnoke annul ioe > wher there Is indkcakor af ieapairwer _ impattnent renrew need fo be be done, 7 inkesna)_indrcator + » Phys cal domagg ~Wken0l iqdrcobor : * Decking in endrkeh vale - 7 —___*Dedinng porfowvence * Ghovges (9 Hechnelogen Loss of rior qysloner Lov morkel capitalrsatjon (Shore prc#-X no. of share, hol by on fod recowebie armel ican’ “foe eres in SOFP) ——__|__-Higher of a S cos 80) Cerctude fircnce cox —__§ Value in se (Pr of foccasted ed los Cohaige th the count fo PAL) ~ il bo — |“ biffeent of cocoate ertunh and carta nah a Gosh gnrakng units COGUs) enallest 5 identy i dneme lox oie) c- lhical Fable group of axels Jak gpertles cashflans v 3_thich oe “indepen of of ca Cash ews | tthe assels. o grup of axzts 48 CGU_or not _CCGL fevtng) Dod: What ss fhe ingpa_on Ihe whole operokoy ( the recaerable ee enn carol Ue Hdd | “fe oe , cGv)_ | |_™ Corporate assed Cie: head office building) 1 |B tse a nol generate cash inflans i o @ — Tesh-of indiurdval—Test-ef- group a Cour Gus eatin of losses wilh a GU sO _ __GENERPL RULE ~ Ish: Goodasl allecaled to C@U - Sod + Other assets on pro-cato basis based o corryna, amon’ CU calekabon A Canying five (Bk) nt Ly | Ob PPE oo 8) BB ¥s0 — —_ nd (@) > Bre Ve Geodill ce | Toru - - log 7 KO | Jou 49%] Oca ror ~ fit Ya gee - lo ‘Ded Oper asset or po-rola_bass I ea pyoke @ RA 16k Allocoe_cbes eat wo tnpaverent loss IL__s0ok Yd Caren 980t Wnil have qo fleck— BL lssve in Revakston 4 Depceciction —Paccordonce to svb-hpe LY C@,paqe UE ond _|_Exerapk sivahon?= Bulding , B1O0mmtton : apo 110 year useful hfe _— ee Deprevaken + $100eaihon a { No yeor_ _ _ 2 Momlhon Dyer y As Bombo z - — End of ugar 3, Fu of building is B Omnlhon 5 20 mlhon of rusloakon expos Dr. PRE a G: Bounlochon surplas ~ OC 7 > Stak che ; : . - Aaalvahen happen of beginen, of the year 2, AY is 8 NOnsbion =A is B Wenthor $0420 anion gonabakon swags Br_PPE $30 oathon _. : ba Ge Reunbslton Supa - Of B20 pron - en New deprecatsey . - = BllOmiioy pe Excess of dopreciotion § 2.2 eathoo (8 (0 mlkon = 813.3 soslien _ Sgeor : | Bh aechon J De Bye B lomkes _ _ Finsofgced — | ocg- Rewalvakon axglas 2:9 mien _ ee SE Ge. he Depress B23 wathon K Exdoonge of Assel > accordonca to svbhopic I.) page 48 Exarople_sifuahion # Land —> Ca, 6 |Omsthen Np PPE > FV, B12 easy Siu Erchonge _ Fu & U wstion Selling, price, $ Il owlhon _ Or. PRE BAD sition _ G Lond B10 aston - Gain ~ PAL. BD nasthon Ns in recognised or nol recognised cast of asset = = Spot_hoining , 8 199,000, can improve Senhonee company J skill onpoyge —_ a Asset z ExPense, - | * Cont x 7 Ct gee anount 101 cloled mond “Pas event v J TOF FERC —F ecognsed Oxperte a5 coma neasvree th “Become benakt V celabhy) eRe weensnienencomeya ‘vohe measurement (IFRS 13) 3 teall IERSs axcops a oe es eRasedl paymenl tonsqchons (IFRS2) + Nebreabsnble vole of mentees (IAS 2) * teasing trangqchon (IFRS 16) aloe in vse (0536) “Woloe = price woull'be received te Sell arse} / pad to tens fer lrateil ‘Why, in order ——tharkel pareipants at recssremert dele, iF Sih ol copshilth ee wate Maa oheh eosin foot bs hte Tape of Fv, | eases — tis ih ok} Georgy ol wee fe pare prey tafoenatn~ H cbsenasle api Rina, use of unobservable inpts- SHE inpul Kea inp Honey and compa ily _ “lee > Leted 4 guok a py 2S In ule raked for itenbeal que 0) quiels Is / eo = inp (eg: cay asin o of fue cash fies) _ silos VS. mod “sdanlayers Maskel Principe evacked Werke hase hoje Mos savorteneos snared = on “Selling price ~ fe est Physically peesWe gly prenisitte ——___freneialy fastle - Value it conti Use Is nob occepted_ zr be be expected pie t Selle a to | ~ bh enins_outston di inthe packespcols ranstere requir Tefleck the effech of non- pe Fonwonce isk: Val (On fechaqye_ _ = Market appeach > use ‘oes 10 foruahoy > ly by oe encachon _ Cod approach —> veblect amculit tequred lo replice senuco copra of fosel core approach — cone fae cranks Coathlles) fo single cl Ciscounled) of on bas Sel tthet exgeckalso on tose fire omcunks mmm -.|= Caleniation of Fycfor frailty —|_______ yy [onlay assets (8 38). Step 4 > Expected cosh flow (Total) + Tad parky emark -up Step 2 dx x (14 2)" yy __, teinflation rae Calculate sk preanivn x : yi =premim of cathflew offer ineludhna inflabon Sep > yye 22 | __ Step 5 > Present ve tea = aax 1 non -perfornonce vise + Speatic Bscaunl (e == 41 F 0 -perfortnonce, ? (vay _ @ - z rier tale © tdenktcste non-monetary aste} wither physscal_substonce. Feat by ey : — Leospected fulure ecenoe borebie to fas @ Recognise ge assed (SOFP) if = * probable fujure economic honelits flaw to enhihy 1 2681 con be measrad reitoly © How it was acquired £ (lnvtial neasurevent) 4. Seperate scqisihon -> at prom price, . Fart of business conbinalion —> at Fair valve. (gocckail - HFRS) i RMotonalls eererded —> nor recouwisen (om bard create by annsel? usstone hs) ; 2 paHE? t- By gpvernmmend ofan} ~> al Fair yolve plus direct exporditure a Internally generated intenaite ae —> recogatse when rect capstaksakon qsfera ‘PLRATE! iy recog Kon iter = : Look wet Areal_os expen x. > Research pha = exgense off of PEL —— rs ia (ArH) ee —Doveloprent phase = capitalise if oe ovteria-lovpone of bods _2vostheads, puking 4s peustorer lish > only con a coptalse afte busoess cavbinohon yh ating preach cot ,rlccabon ed reoeganisaon cts —> conpuliony te be expense tee £251 model —} JeSs_accarn gled_oncrisobion_ond jmptinragh loses Fevalvabor snodel -ab far vake Conchtion ~ FV rofer te adive meorket = ™ Ente class revelved at Ye Some die Wo achive merkek ,measred at 23 a a NCA nob differ fiero which ued be dekunaned ving EY ob yee and _ seseeepeer raeaEOAE (licanse 13 te most active smarkel) Cate T nover be revahe , no adtve sweet), =a «__sproduckon phase _has sod Svoseqvert cmansurerert Irmrsnfon over expadiad vse He ul? ot a, 1a Ah fe ond mehod mod be revered of lai each Soendtl yter ene ee PER WITE WER re bering VEFUL LE ___ ~eanneh define sel tie can define ysefl Ines | read ingen Fie ue arorb sake coms yew ysl Wife. m bal sh need fo ceviewr for ing % cost — Expence CgoPLy any frve # pepkedy 09 Tvorice eo 2 __ Reef = Bxvense (S0PL) ingeinast_ axel Uparnent loss — Expeyyse (SorL) owe cdl have capital qpprecighon. ___ probeble_ that |_Giio & less on fair vue changes ~ SOPL_ > cat_om be reltably oeasured Inked mensureran - sintlar 9s S16 PPE_< Om Suisequent meqsureren| ~ 00 depeciakon _ oo FU tocde) Cost eqano) changes in Far wale, gio oF loss ~ |G bvesinet popaty = asser (SFP) = te) ~ SoPL == p (|R sto a OTH renhoo sceordenc: te sub-bopie S-U) jpage GT ——#8s-8¢9—$——_ t C= hs Ts — Lo event > 950000 , coming vail He of Suga Freatranl_- Oefoe taSte & Insuo —Siese pe mens.serent ~ Depreciation BSIG *Measire FU InsHo RS Gomer tote© Goverrmet gonts (IAS 20) © Assistance by government in fom of tonste of resawrces fo a enbhy jin eer for past or Gite conapkance vith csrtain_condihons relating fo opsralng achive of enkly |__= D hype of gwerrcar grant ~ © Rasel related tac sled @ Recognise gorenment grant when: swsvaly crhin thal ub cecsived the gant (oe st cordon have onet Ceesimoble asurene enthy wil cnply couikens_ltached fe the gent) cove related Conky inshal) —fecegrse ay income. (other) ee Db Cash DI Geverenent gurl (8201) Ce eene, Crecepy iy) Cr Bygone + Reet related _~ 3 mielnod @ Defered income mehod _ ____Brawple* PPE Sim, Syoas ard ¥5r gpxsnere goal [ ~lovbigl = DE pe Bi0m + | _ G Gove qront = Ovfared income, BS) Cash / Som S _ | | © Depeciotvon (PEL) a . 2 = © Goventan Yio > spread over the useful Ie CGrepaywent bass Sm Oh, Ocered incare, § te, | Be BS ea gar | Ob Stee | | _ Byer APT TG. Olte bane Bim cl Paorea of defared weowe gras fo lcihly < cAxren Laity eae ae a 8On= coeret Obsthy J 7 © Debs from caryag, erent Cages or conpory pcg) — chevige—i-nccevning sh | _Sloihal = Df. PPE Blow 1 (prospectively ) | CG. Goenneb get Sr Ktepayte when coke combons | 7 Cate 15m trealeagn! : Lo DL. Gaxermen gent 96m | sheene (elled = profi or lost _| _ AP BS Rise) reloled ~inoease A _eSitsaqvent = PPE Depeooben (gL) | © tents dey ab & yen Jahre of sponte | chetcatr of ther form of gpveramant assicence _ - A |__" Unfilled ov gevhagen! encihon thal ollached te the grantches 81 nested ra on akhy mn cone ty waren of tt lot le, foene ug osing ost) | © lderkied the asset eiher the. ez qyalifyng, assed or nol a -Gunigng seh > esol bal ccey tes @ abslarbl gered of tng fo g@ cedy fr landed ue k sll : £08! capitalise. ax pat of the asad ah th oe fecoyered os ogense when qeunred as nine cosh ek : bege"5 edrech shia i uae = Ganerat 5 Peal fo caalale veigled average ios rele (uhen omy fy | loos" ~Spese borrawing, > ovlgcan capituine he achal dorewng exls ined on beraving on = -iyednent incowe on lovperany, investor of any exces herrening “poh = ued ‘ = : Pe © D-captahse hen oh 2 ester © =trwant of borewing cot eaptsed Zexpaditoe Neve beep incurred during pesiod = # borrowing, cos! hove bean incurred > Cepsblisafsen tole. used a Zacbwihy %e in progress Fe atsaon pened _ = ~cererancavent Cukor consbuctor have shad) : = X suporson ) Hil qdwy Shep bi his pd of | X come. Cannck be Oaprkarse tha. process stil cas be cagiteine X compere J S ES | . oo a 7 Poth Casal) - © Agoura podvee erecta rocick of enbhy's buccal asses - Rudogical assets living anal or planks Brdogical 4ansfermation = processes of oft, jegaeake? ,prodechon ed grocsantion cause quolalive ond querkiabve, anges ® Recep when = enkhy controls ~prokable fibre eceoense berets ot cost_con be measured ceibly Ghnihod weasueerent tab Fair vabe 1088 cost ty sell Cag te biokgjca! atch fags of haves) veal ~ agply (9S 2, loves of eoS¥ ond + FV conned measue rokiably , re innpontraa lowes © Gang i» far yale, gpin or Joss > SOPL al_cxet los