3. SIGNIFICANT ACCOUNTING JUDGEMENT

3. SIGNIFICANT ACCOUNTING JUDGEMENT AND ESTIMATES
The preparation of the Group’s financial statements requires management to make judgements, estimates and
assumptions that affect the reported amounts of revenues, expenses, assets and liabilities, and the disclosure of
contingent liabilities at the reporting date. However, uncertainty about these assumptions and estimates could result in
outcomes that could require a material adjustment to the carrying amount of the asset or liability affected in the future.
Key sources of estimation uncertainty
The key assumptions concerning the future and other key sources of estimation uncertainty at the balance sheet date,
that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the
next financial year are disclosed below.
(a) Impairment of goodwill and brands
The Group determines whether goodwill and brands are impaired on an annual basis. This requires an estimation
of the value in use of the cash-generating unit (or group of cash-generating units) to which the goodwill and brands
are allocated. Estimating the value in use requires the Group to make an estimate of the expected future cash
flows from the cash-generating unit (or group of cash-generating units) and also to choose a suitable discount rate
in order to calculate the present value of those cash flows. The carrying amount of the Group’s goodwill and brands
as at 31 December 2015 were approximately US$3,265,346,000 (2014: US$3,295,975,000) and US$1,098,164,000
(2014: US$1,099,235,000) respectively.
(b) Depreciation of plant and equipment
The cost of plant and equipment is depreciated on a straight line basis over their estimated useful lives.
Management estimates the useful lives of these plant and equipment to be within 2 to 40 years. These are
common life expectancies applied in the industry. Changes in the expected level of the usage and technological
developments could impact the economic useful lives and the residual values of these assets, therefore, future
depreciation charges could be revised. The carrying amount of the Group’s plant and equipment as at 31 December
2015 was approximately US$4,254,898,000 (2014: US$4,420,361,000).
(c) Income taxes
The Group has exposure to income taxes in various jurisdictions. Significant judgement is involved in determining the
Group-wide provision for income taxes. There are certain transactions and computations for which the ultimate tax
determination is uncertain during the ordinary course of business. The Group recognises liabilities for expected tax issues
based on estimates of whether additional taxes will be due. Where the final tax outcome of these matters is different
from the amounts that were initially recognised, such differences will impact the income tax and deferred tax provisions
in the period in which such determination is made. The carrying amounts of the Group’s income tax payable, deferred tax
assets and deferred tax liabilities as at 31 December 2015 were approximately US$99,708,000 (2014: US$122,366,000),
US$198,116,000 (2014: US$203,808,000) and US$598,942,000 (2014: US$623,373,000) respectively.
(d) Biological assets
The Group’s biological assets are stated at fair value less point-of-sale costs. This is estimated by reference to
an independent valuer’s assessment of the fair value of the biological assets. Changes in the conditions of the
biological assets could impact the fair value of the assets. The carrying amount of the Group’s biological assets as
at 31 December 2015 was approximately US$1,794,594,000 (2014: US$1,860,821,000).

ผลลัพธ์ (ไทย) 1:

3. สำคัญบัญชีตัดสินและประเมินการจัดทำงบการเงินของกลุ่มฝวิจารณญาณ การประเมิน และเงินที่เกี่ยวกับรายได้ ค่าใช้จ่าย สินทรัพย์ และหนี้สิน และการเปิดเผยของสมมติฐานหนี้สิน ณวันรายงาน อย่างไรก็ตาม ความไม่แน่นอนเหล่านี้และอาจส่งผลผลที่ต้องมีการปรับปรุงมูลค่าของสินทรัพย์หรือหนี้สินที่ได้รับผลกระทบในอนาคตแหล่งของการประมาณค่าความไม่แน่นอนสมมติฐานหลักที่เกี่ยวข้องกับอนาคตและอื่น ๆ แหล่งขอ้ง ณวันในงบดุลที่มีความเสี่ยงที่สำคัญที่ก่อให้เกิดการปรับปรุงมูลค่าตามบัญชีของสินทรัพย์และหนี้สินภายในการมีการเปิดเผยปีงบถัดไปด้านล่าง(ก) การด้อยค่าของค่าความนิยมและยี่ห้อกลุ่มกำหนดว่า ด้อยความนิยมและแบรนด์เป็นประจำ ต้องการประมาณในการใช้หน่วยการสร้างเงินสด (หรือกลุ่มเกิดเงินสดหน่วย) ซึ่งค่าความนิยมและแบรนด์มีการปันส่วน ประมาณค่าในการใช้ต้องใช้กลุ่มเพื่อให้การประเมินของเงินสดในอนาคตที่คาดไว้กระแสจากหน่วยเกิดเงินสด (หรือกลุ่มของเกิดเงินสดหน่วย) และนอกจากนี้ การเลือกอัตราคิดลดเหมาะสมการคำนวณมูลค่าปัจจุบันของกระแสเงินสด มูลค่าของค่าความนิยมและยี่ห้อas at 31 December 2015 were approximately US$3,265,346,000 (2014: US$3,295,975,000) and US$1,098,164,000(2014: US$1,099,235,000) respectively.(b) Depreciation of plant and equipmentThe cost of plant and equipment is depreciated on a straight line basis over their estimated useful lives.Management estimates the useful lives of these plant and equipment to be within 2 to 40 years. These arecommon life expectancies applied in the industry. Changes in the expected level of the usage and technologicaldevelopments could impact the economic useful lives and the residual values of these assets, therefore, futuredepreciation charges could be revised. The carrying amount of the Group’s plant and equipment as at 31 December2015 was approximately US$4,254,898,000 (2014: US$4,420,361,000).(c) Income taxesThe Group has exposure to income taxes in various jurisdictions. Significant judgement is involved in determining theGroup-wide provision for income taxes. There are certain transactions and computations for which the ultimate taxdetermination is uncertain during the ordinary course of business. The Group recognises liabilities for expected tax issuesbased on estimates of whether additional taxes will be due. Where the final tax outcome of these matters is differentfrom the amounts that were initially recognised, such differences will impact the income tax and deferred tax provisionsin the period in which such determination is made. The carrying amounts of the Group’s income tax payable, deferred taxassets and deferred tax liabilities as at 31 December 2015 were approximately US$99,708,000 (2014: US$122,366,000),US$198,116,000 (2014: US$203,808,000) and US$598,942,000 (2014: US$623,373,000) respectively.(d) Biological assetsThe Group’s biological assets are stated at fair value less point-of-sale costs. This is estimated by reference toan independent valuer’s assessment of the fair value of the biological assets. Changes in the conditions of thebiological assets could impact the fair value of the assets. The carrying amount of the Group’s biological assets asat 31 December 2015 was approximately US$1,794,594,000 (2014: US$1,860,821,000).