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Actual results could differ from these estimates. There are several accounting policies related to the consolidation:
Revenue Recognition
Revenue is recognized at the fair value of the consideration received or receivable net of the amount of goods and service tax levied. Revenue for Stockland mainly derives from property development sales and rent from investment properties. Revenue from residential land sales and property sales is recognized in the Income Statement upon settlement and after contractual duties are completed and revenue from property development services rendered is recognized in proportion to stage of completion of the transaction at balance date...
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