Page 247 - Flip Book Seminar Knowledge Sharing - 1.12.2018

Perbezaan MPSAS……

• Aset/Hartanah, Loji dan Peralatan (HLP)

• MPSAS 17: PPE/HLP

• MPSAS 17:21 Aset Infrastruktur

• MPSAS 17:59 Aset Komponen
• MPSAS 16: Investment Property

• Cap Appreciation/to earn rental income pada nilai pasaran.

• Jika bawah nilai pasaran, HLP
• MPSAS 31: Intangible Asset

• Onerous Contract MPSAS 19:76-77)

• If an entity has a contract that is onerous, the present obligation (net of recoveries/absorption of cost)
under the contract shall be recognized and measured as a provision.

• Agreement entered to provide social benefits with an expectation not to recover the full cost is excluded

• Nilai Saksama (Fair Value)

• Cth: BBP/BBN membeli tanah drp Kerajaan dgn harga RM50k. Nilai Saksama tanah tersebut adalah
RM100k

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