CHINA MOBILE LTD /ADR/ | CIK:0001117795 | 3

  • Filed: 4/26/2018
  • Entity registrant name: CHINA MOBILE LTD /ADR/ (CIK: 0001117795)
  • Generator: Donnelley Financial Solutions
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/1117795/000119312518133541/0001193125-18-133541-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/1117795/000119312518133541/chl-20171231.xml
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  • EDGAR Dashboard: https://edgardashboard.xbrlcloud.com/edgar-dashboard/?cik=0001117795
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    • ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory

      (l) Accounts receivable and other receivables

    Accounts receivable and other receivables are initially recognized at fair value and thereafter stated at amortized cost using the effective interest method less allowance for impairment loss (see note 2(i)), except where the effect of discounting would be immaterial.