Barclays 2013 Annual Report Download - page 289

Note 1: Significant accounting policies continued
Critical accounting estimates and judgements
The preparation of financial statements in accordance with IFRS requires the use of estimates. It also requires management to exercise
judgement in applying the accounting policies. The key areas involving a higher degree of judgement or complexity, or areas where
assumptions are significant to the consolidated and individual financial statements are highlighted under the relevant note. Critical accounting
estimates and judgements are disclosed in:
Page Page
Credit impairment charges and other provisions 292 Goodwill and intangible assets 328
Tax 294 Provisions 332
Available for sale investments 303 Pensions and post-retirement benefits 351
Fair value of assets and liabilities 304
7. Other disclosures
To improve transparency and ease of reference, by concentrating related information in one place, and to reduce duplication, certain
disclosures required under IFRS have been included within the Risk and Financial review sections as follows:
 Credit risk, on pages 142 to 189, including exposures to Eurozone countries;
 Market risk, on pages 190 to 198;
 Funding risk – capital, on pages 199 to 207;
 Funding risk – liquidity, on pages 208 to 224; and
 Segmental reporting on page 288.
These are covered by the Audit opinion included on pages 271 to 275.
barclays.com/annualreport Barclays PLC Annual Report 2013 287
The Strategic Report Governance Risk review Financial review Financial statements Shareholder informationRisk management