Page 102 - Laporan Tahunan Universiti Malaya 2023

2. DASAR-DASAR PERAKAUNAN YANG SIGNIFIKAN (samb.) 2. SIGNIFICANT ACCOUNTING POLICIES (cont'd)
2.5 Hartanah, Loji dan Peralatan (samb) 2.5 Property, Plant and Equipment (cont'd)
● Jika terdapat tanda-tanda bahawa ada perubahan yang signifikan ● If there is an indication that there have been a significant
sejak tarikh laporan sebelumnya dalam corak yang mana Kumpulan change since the previous reporting date in the pattern by which
PENYATA KEWANGAN UNIVERSITI MALAYA
menjangkakan untuk mengambil manfaat ekonomi aset masa the Group expects to consume an asset’s future economic
hadapan, Kumpulan akan mengkaji semula anggaran semasa. Jika benefits, the Group would review its current estimates. If current
jangkaan semasa berbeza, Kumpulan akan meminda secara prospektif expectations differ, the Group would amend the residual value,
nilai sisa, kaedah pelunasan atau jangka hayat bagi mencerminkan amortisation method or useful life prospectively to reflect the new
corak baru pengambilan manfaat ekonomi aset masa depan. pattern of consuming the asset’s future economic benefits.
2.6 Pelaburan Hartanah 2.6 Investment Properties
● Pelaburan hartanah adalah hartanah yang dimiliki atau dipegang ● Investment properties are properties which are owned or held
dibawah satu faedah pegangan pajakan untuk mendapat hasil sewa under a leasehold interest to earn rental income or for capital
atau untuk tambah nilai modal atau kedua-duanya, tetapi bukan appreciation or for both, but not for sale in the ordinary course of
untuk dijual dalam perjalanan biasa perniagaan, digunakan dalam
pengeluaran atau bekalan barangan atau perkhidmatan atau untuk business, use in the production or supply of goods or services or for
tujuan pentadbiran. administrative purposes.
● Pelaburan hartanah pada mulanya dinyatakan pada kos dan ● Investment properties are measured initially at cost and
kemudiannya pada nilai saksama dengan apa-apa perubahan akan subsequently at fair value with any change therein recognised in
diiktiraf dalam penyata prestasi kewangan dalam tempoh ianya statement of financial performance for the period in which they
berlaku. Kos termasuklah perbelanjaan yang secara langsung arise. Cost includes expenditure that is directly attributable to the
menyumbang kepada perolehan pelaburan hartanah. Kos pelaburan
hartanah yang dibina sendiri termasuk kos bahan dan buruh langsung, acquisition of the investment property. The cost of self-constructed
sebarang kos lain yang berkait langsung dengan membawa investment property includes the cost of materials and direct
pelaburan hartanah kepada keadaan kerja bagi tujuan labour, any other costs directly attributable to bringing the
penggunaannya. investment property to a working condition for their intended use.
● Jika nilai saksama tidak dapat ditentukan tanpa kos atau usaha ● If a reliable measure of fair value is not available without undue
yang tidak wajar, pelaburan hartanah dinyatakan pada kos tolak cost or effort for an item of investment property, the item is
classified as investment property carried at cost less accumulated
susutnilai terkumpul tolak kerugian rosotnilai terkumpul dan sebarang depreciation less accumulated impairment losses until a reliable
penjejasan nilai terkumpul. measure of fair value becomes available.
● Susutnilai pelaburan hartanah dinyatakan pada kos tolak susutnilai ● Depreciation of investment property carried at cost less
terkumpul dan kerugian rosotnilai terkumpul dengan menggunakan accumulated depreciation and accumulated impairment losses of
the Group is calculated using the straight-line method to allocate
kaedah garis lurus untuk memperuntukkan kos tolak nilai sisa the cost less its residual values over their estimated useful lives of 50
sepanjang anggaran jangka hayat 50 tahun. years.

● Kaedah susutnilai, jangka hayat dan nilai baki akan disemak semula ● Depreciation methods, useful lives and residual values are
pada akhir setiap tempoh pelaporan, dan diselaraskan mengikut reviewed at end of each reporting period, and adjusted as
kesesuaian dan secara prospektif, jika terdapat petunjuk perubahan appropriate prospectively, if there is an indication of a change
sejak tarikh laporan yang lepas. since the last reporting date.
2.7 Aset Tidak Ketara 2.7 Intangible Asset

● Aset tak ketara diiktiraf apabila ia terdapat kemungkinan bahawa ● Intangible assets are recognized when it is probable that future
manfaat ekonomi masa hadapan atau potensi perkhidmatan akan
economic benefits or service potential will flow to the University
mengalir kepada Universiti dan kos atau nilai saksama aset boleh
diukur dengan pasti. and the cost or fair value of the asset can be measured reliably.
● Aset tak ketara yang diambilalih secara berasingan diukur pada kos ● Intangible assets which being acquired separately are measured
awal manakala aset yang diperolehi melalui urus niaga bukan at cost while assets acquired through non -exchange transactions
pertukaran akan diukur berdasarkan nilai saksama pada tarikh are measured at fair value at the acquisition date. Thereafter,
perolehan. Selepas itu, aset tak ketara diukur pada kos ditolak
sebarang pelunasan terkumpul dan sebarang kerugian rosot nilai intangible assets are measured at cost less any accumulated
terkumpul, jika ada. Kos yang berkaitan dengan aset tak ketara yang amortization and any accumulated impairment losses, if any. Costs
dijanakan secara dalaman kecuali perbelanjaan pembangunan associated with internally generated intangible assets except for
diiktiraf sebagai perbelanjaan. development expenditure are recognized as an expense.
● Jika aset tak ketara itu tidak dapat ditentukan jangkaan hayat, ●Intangible assets without any indicator on life expectancy does
rosotnilai perlu dibuat berdasarkan sebarang petunjuk yang dapat not need to be amortized but needs to be assessed as to whether
dikenalpasti it should be impaired if there is any indication.
●Perisian komputer disusutnilai berdasarkan jangkaan hayat selama 5 ● Computer software is depreciated based on a life expectancy
tahun (20%). of 5 years (20%).
●Tempoh dan kaedah susutnilai akan dikaji semula pada setiap ● The depreciation period and method are reviewed at every
tempoh pelaporan jika terdapat tanda perubahan yang ketara dalam reporting period if there are any indications of significant changes
faktor-faktor yang memberikan kesan kepada nilai sisa, jangkaan
hayat atau corak pembangunan aset sejak tempoh pelaporan yang in factors affecting the residual value, life expectancy or
lepas. development pattern of the asset since the last reporting date.
●Keuntungan atau kerugian atas nyahiktiraf aset tak ketara adalah ● The gain or loss on de-recognition of an intangible asset is
ditentukan dengan membandingkan nilai pelupusan bersih dengan determined by comparing the net disposal value with the carrying
nilai dibawa aset di mana perbezaannya akan diambil kira sebagai amount of the asset and the difference is recognized as a gain or
keuntungan atau kerugian di dalam penyata prestasi kewangan. loss in the statement of financial performance.

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