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CHRIST’S COLLEGE CAMBRIDGE Annual report of the Trustees and ...
https://www.christs.cam.ac.uk/sites/default/files/inline-files/RCCA%202013-14%20v08%20-%20FINAL_2.pdf9 Dec 2014: Freehold buildings on the main college site are depreciated on a straight line basis over their expected useful economic life of 100 years. ... Heritage assets are not depreciated since their long economic life and high residual value mean that any -
College Accounts 2015-16
https://www.christs.cam.ac.uk/sites/default/files/inline-files/RCCA%202015-16%20v14%20-%20FINAL_0.pdf9 Dec 2020: Heritage assets are not depreciated since their long economic life and high residual value mean that any depreciation would not be material. ... Provisions Provisions are recognised when the College has a present legal or constructive obligation as a -
Notes to the accounts
https://www.christs.cam.ac.uk/sites/default/files/inline-files/SORP_2009-10_v06_FINAL_with_Charity_Reg_No.pdf8 Nov 2010: Results of affiliated clubs and societies are not consolidated as the College does not control the financial and operating policies of these undertakings with a view to gaining economic benefits from ... Moreover, the College is not engaged in an
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