CHINA TELECOM CORP LTD | CIK:0001191255 | 3

  • Filed: 4/27/2018
  • Entity registrant name: CHINA TELECOM CORP LTD (CIK: 0001191255)
  • Generator: Donnelley Financial Solutions
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/1191255/000119312518137004/0001193125-18-137004-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/1191255/000119312518137004/cha-20171231.xml
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  • EDGAR Dashboard: https://edgardashboard.xbrlcloud.com/edgar-dashboard/?cik=0001191255
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    • ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory

    (e) Accounts and other receivables

    Accounts and other receivables are initially recognized at fair value and thereafter stated at amortized cost using the effective interest method, less allowance for doubtful debts (Note 2(n)) unless the effect of discounting would be immaterial, in which case they are stated at cost less allowance for doubtful debts.