Amal Ltd | Annual Report 2022-23 The areas involving critical estimates or judgements are: i) Estimation for income tax: Note 1 (e) ii) Estimation of useful life of tangible assets: Note 1 (g) iii) Estimation of provision for inventories: Note 1 (l) iv) Allowance for credit losses on trade receivables: Note 1 (j) v) Estimation of claims | liabilities: Note 1 (q) vi) Estimation of defined benefit obligations: Note 1 (r) vii) Fair value measurements: Note 27.7 viii) Impairment: Note 1 (h) Note 1 Significant accounting policies (continued)
RkJQdWJsaXNoZXIy MjA2MDI2