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:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory

    (v) Accounts and other payables

    Accounts and other payables are initially recognized at fair value and thereafter stated at amortized cost unless the effect of discounting would be immaterial, in which case they are stated at cost.