In this PDF you will find the:

Accounting policies

  • Basis of preparation
  • Consolidation
  • Segment reporting
  • Reorganisation costs and one-off items
  • Foreign currency translation
  • Property, plant and equipment
  • Business combinations
  • Intangible assets
  • Inventories
  • Trade receivables
  • Cash and cash equivalents
  • Share capital
  • Borrowings
  • Deferred income tax
  • Employee benefits
  • Provisions
  • Revenue recognition
  • Taxation
  • Leases
  • Dividend distribution
  • Financial instruments
  • Financial assets
  • Financial liabilities
  • Accounting for derivative financial instruments and hedging activities
  • Discontinued operations
  • Fair value estimation
  • Critical accounting estimates and assumptions
  • Standards, amendments and interpretations to published standards that are not yet effective

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