Archive for April, 2009

Sample Disclosure – Accounting Policy On Plantation Development Expenditure (28 April 2009)

Plantation Development Expenditure Plantation development expenditure comprises assets held for plantation development activities. These assets include land and buildings used for the purpose of plantation development, infrastructure costs such as roads and br...

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Sample Disclosure – Accounting Policy Of Self-generating And Regenerating Assets (24 April 2009)

Self-generating and regenerating assets (SGARAs) Increment or decrement in the net market values of SGARAs is recognised as revenue or cost in the income statement of the year in which the increment or decrement occurs. ...

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Sample Disclosure – Accounting Policy On Revenue From Landscaping And Maintenace Work (24 April 2009)

Revenue from landscaping and maintenance work Revenue form landscaping and maintenance work is recognised upon completion at balance sheet date. Where the outcome of the work cannot be measured reliably, revenue is recognised to the extent of the relevant expe...

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Sample Disclosure – Change In Accounting Estimate On Depreciation Charges (19 February 2009)

Change In Accounting Estimates The revised FRS 116 – Property, Plant and Equipment requires the review of the residual value and the useful life of an asset at least at each financial year end. The Group revised the estimated residual values of certain m...

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Sample Disclosure – Intangible Assets (14 April 2009)

  Intangible assets   Acquired computer software licenses are capitalised on the basis of the costs incurred to acquire and bring to use of the specific software. These costs are amortised over their estimated useful lives. Costs associated with developing o...

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