曝光臺 注意防騙 網曝天貓店富美金盛家居專營店坑蒙拐騙欺詐消費者

requires the classification of leasehold land as prepaid lease payments. FRS 117 is not relevant to the
Group as the Group does not have any leasehold land.

Amendment to FRS1192004 Employee Benefits – Actuarial Gains and Losses, Plans and Disclosures
(effective for accounting periods beginning on or after 1 January 2007). This amendment introduces
the option of an alternative recognition approach for actuarial gains and losses. It may impose
additional recognition requirements for multi-employer plans where insufficient information is available
to apply defined benefit accounting. It also adds new disclosure requirements. This amendment is not
relevant to the Group.
NOT E S TO T H E F I N A N C I A L S TAT EME N T S 30 June 2007 (cont’d)
AIRASIA BERHAD > annual report 2007 > 99
NOT E S TO T H E F I N A N C I A L S TAT EME N T S 30 June 2007 (cont’d)
2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES SCONT’DT
(b) Group accounting
(i) Subsidiaries
Subsidiaries are those corporations or other entities (including special purpose entities) in which the Group
has power to exercise control over the financial and operating policies so as to obtain benefits from their
activities, generally accompanying a shareholding of more than one half of the voting rights. The existence
and effect of potential voting rights that are currently exercisable or convertible are considered when
assessing whether the Group controls another entity.
Subsidiaries are consolidated using the purchase method of accounting. Under the purchase method of
accounting, subsidiaries are fully consolidated from the date on which control is transferred to the Group
and are excluded from consolidation from the date that control ceases. The cost of an acquisition is
measured as the fair value of the assets given, equity instruments issued and liabilities incurred or assumed
at the date of exchange, plus costs directly attributable to the acquisition.
Identifiable assets acquired, liabilities and contingent liabilities assumed in a business combination are
measured initially at their fair values at the acquisition date, irrespective of the extent of any minority
interest. The excess of the cost of acquisition over the fair value of the Group’s share of the identifiable net
assets acquired at the date of acquisition is recorded as goodwill. If the cost of acquisition is less than the
fair value of the Group’s share of net assets of the subsidiary acquired, the difference is recognised directly in
the consolidated income statement (see Note 2(c) on goodwill).
Minority interests represent that portion of the profit or loss and net assets of subsidiaries attributable to
equity interest that are not owned, directly or indirectly through the subsidiaries by the parent. It is
measured at the minorities’ share of the fair values of the subsidiaries’ identifiable assets and liabilities at the
acquisition date and the minorities’ share of changes in subsidiaries’ equity since that date. Separate
disclosure is made of minority interests.
Intragroup transactions, balances and unrealised gains or losses on transactions between Group companies
are eliminated. Accounting policies of subsidiaries have been changed where necessary to ensure
consistency with the accounting policies adopted by the Group.
The gain or loss on disposal of a subsidiary is the difference between the net disposal proceeds and the
Group’s share of the subsidiary’s net assets as of the date of disposal, including the cumulative amount of
any exchange differences that relate to that subsidiary which were previously recognised in equity, and is
recognised in the consolidated income statement.
(ii) Jointly controlled entities
Jointly controlled entities are corporations, partnerships or other entities over which there is contractually
agreed sharing of control by the Group with one or more parties where the strategic financial and operation
decisions relating to the entity requires unanimous consent of the parties sharing control.
The Group’s interest in jointly controlled entities is accounted for in the consolidated financial statements
using the equity method of accounting as described in Note 2(b)(iii).
The Group’s share of its jointly controlled entities post-acquisition profits or losses is recognised in the
consolidated income statement, and its share of post-acquisition movements in reserves is recognised within
reserves. The cumulative post-acquisition movements are adjusted against the carrying amount of the
investments. When the Group’s share of losses in jointly controlled entities equals or exceeds its interest in
the jointly controlled entities, including any other unsecured receivables, the Group’s interest is reduced to nil
　
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