163
FINANSIËLE STATE
FINANCIAL STATEMENTS
21. Change in
accounting policy
21. Verandering in
rekeningkundige beleid
During the year the Group changed its
accounting policy with regards to the
valuation of property, plant and equipment
from the revaluation model to the
cost model. Management is of the
opinion that it will reflect a fairer
representation of the financial position
and operating results. The change
in accounting policy has been
applied retrospectively and
the comparative amounts are restated.
The effect of the change in
accounting policy is as follows:
Gedurende die jaar het die Groep
sy rekeningkundige beleid verander
ten opsigte van die waardasie van
eiendom, aanleg en toerusting vanaf die
herwaardasiemodel na die kostemodel.
Bestuur is van mening dat dit ‘n billiker
weergawe van die finansiële posisie
en bedryfsresultate tot gevolg sal hê.
Die verandering in rekeningkundige
beleid is terugwerkend toegepas en
die vergelykende syfers is herstateer.
Die effek van die verandering in
rekeningkundige beleid is as volg:
2012
2011
R
R
(Increase)/decrease
in depreciation
(8 510)
(423 735)
(Toename)/afname in
waardevermindering
(Decrease)/increase in total
comprehensive income
(8 510)
(423 735)
(Afname)/toename in totale
omvattende inkomste
Increase/(decrease) in the carrying
amount of property, plant and equipment
(8 510)
(423 735)
Toename/(afname) in die drabedrag van
eiendom, aanleg en toerusting
Increase/(decrease) in equity
(8 510)
(423 735)
Toename/(afname) in ekwiteit
AANTEKENINGE TOT DIE GEKON-
SOLIDEERDE FINANSIËLE STATE
vir die jaar geëindig 30 September 2013
NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS
for the year ended 30 September 2013
1...,155,156,157,158,159,160,161,162,163,164 166,167,168