Non financial assets are reviewed for impairment losses whenever events or

Non financial assets are reviewed for impairment

This preview shows page 33 - 34 out of 98 pages.

Non financial assets are reviewed for impairment losses whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. An impairment loss is recognised for the amount by which an asset’s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset’s net selling price or value in use. For the purpose of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash flows. Reversal of a provision for impairment is recorded as income in the period when the reversal occurs. l. Deferred Expense Beban-beban yang memiliki masa manfaat lebih dari satu tahun ditangguhkan. Beban tangguhan tersebut diamortisasi dengan mengunakan metode garis lurus (straight-line method). Beban- beban sehubungan dengan penerbitan saham baru Perusahaan ditangguhkan dan akan dikurangkan dengan tambahan modal disetor yang timbul dan selisih antara harga penerbitan saham baru dengan nilai nominal saham. Beban ditangguhkan Entitas Anak merupakan beban perangkat lunak yang memiliki manfaat lebih dari satu tahun dan diamortisasi dengan menggunakan metode garis lurus ( straight-line method ). m. Pinjaman Pada saat pengakuan awal, pinjaman diakui sebesar nilai wajar, dikurangi dengan biaya-biaya transaksi yang terjadi. Pinjaman selanjutnya dicatat pada biaya perolehan diamortisasi. Selisih antara jumlah uang yang diterima (dikurangi biaya transaksi) dan nilai penyelesaian utang diakui di dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan menggunakan metode suku bunga efektif. Biaya-biaya yang dibayarkan untuk mendapatkan fasilitas pinjaman diakui sebagai biaya transaksi pinjaman sepanjang besar kemungkinan sebagian atau seluruh fasilitas akan digunakan. Dalam hal ini, biaya tersebut ditangguhkan sampai penggunaan terjadi. Sepanjang tidak ada bukti bahwa besar kemungkinan sebagian atau seluruh fasilitas akan digunakan, biaya tersebut dikapitalisasi sebagai biaya jasa likuiditas dibayar di muka dan diamortisasi selama periode fasilitas. 25 Expenses which still have useful life more than one year will be deferred and amortized using straight- line method. Expenses related to the issuance of the Company’s new shares are deferred and will be deducted from the additional paid-in capital arising and the difference between the price of the new shares and the nominal value of the shares. Deferred expenses of Subsidiary is software cost which have useful live more than one year and amortized using straight-line method. m. Loans Loans are recognised initially at fair value, net of transaction costs incurred. Loans are subsequently carried at amortised cost. Any difference between the proceeds (net of transaction costs) and the redemption value is recognised in the consolidated statement of profit or loss and other comprehensive income over the period of the loans using the effective interest method.
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