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SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
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NEW AND REVISED INTERNATIONAL FINANCIAL REPORTING STANDARDS (CONTINUED)
Amendments to IAS 1 Disclosure Initiatives
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Materiality:
The amendments clarify that information should not be obscured by aggregating or by
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apply.
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Statement of financial position and statement of profit or loss and other comprehensive
income:
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statements can be disaggregated and aggregated as relevant and additional guidance on subtotals in
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associates and joint ventures should be presented in aggregate as single line items based on whether
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The amendments add additional examples of possible ways of ordering the notes to clarify that
understandability and comparability should be considered when determining the order of the notes and to
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Notes to the
Financial Statements
For the year ended 31 December 2015
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