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Note 18. Current Liabilities - Trade and Other Payables

2019

2018

$'000

$'000

Trade creditors

5,403

3,026

Accrued expenses

8,849

7,670

Salaries and wages

3,712

3,448

17,964

14,144

Accounting policy for trade and other payables
These amounts represent liabilities for goods and services provided to Hearing Australia prior to the end of the financial year and which are unpaid. Due to their short-term nature they are measured at amortised cost and are not discounted. The amounts are unsecured and are usually paid within 30 days of recognition.