48
BBR HOLDINGS (S) LTD
ANNUAL REPORT 2015
NOTES
TO THE FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2015
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(cont’d)
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(cont’d)
(a)
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The Group recognises in relation to its interest in a joint operation,
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operation in accordance with the accounting policies applicable to the particular assets, liabilities,
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(b)
Joint ventures
The Group recognises its interest in joint ventures as investments and accounts for the investment
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there has been a change recognised in other comprehensive income by the associates or joint venture, the
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or joint venture, the Group does not recognise further losses, unless it has incurred obligations or make
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of each reporting period whether there is any objective evidence that the investment in the associate or
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between the recoverable amount of the associate or joint venture and its carrying value and recognises the
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