Corporate Reporting

31 December Accepted accounting accounting policies acquisition activities additional amortisation amount annual financial statements applicable arising assets associates audit Authors balance sheet date basis benefits borrowings capital carrying amount cash flows changes charge Closing committee consolidated contingent contracts corporation costs December 20X2 deferred depreciation determined differences directors disclosed disclosure disposal dividends earnings per share effect employees enterprise entity equipment equity estimate exchange expected expenses fair value foreign future gains goodwill hedges impairment included income statement interest interim Inventories investments issued lease liabilities loans losses material measured method nature non-current Note operating options paid payments performance period plant Practice presented profit purchase reason receivables recognised reference reporting reserves respect revaluation risk securities segment separately share shareholders significant subsidiaries trading transactions