Non-amortisation of Plantation Development Expenditure With effect from 1 April 2008, planting expenditure incurred on newly developed land capitalised under plantation development expenditure is not amortised. Replanting expenditure of similar crops on former...
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Tagged As: change in accounting policy, plantation deveopment expenditure, sample disclosure of change in accounting policy
Change In Accounting Policy On 1 January 2009, the Company changed its accounting policy on the measurement of its freehold land and buildings form cost model to revaluation model. Pursuant to FRS 116: Property, Plant and Equipment, the revaluation has not bee...
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Tagged As: cost model, property plant and equipment, revaluation model, sample disclosure of change in accounting policy
