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  • Bkaf Project Disclosure

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    The document discusses the disclosure requirements for intangible assets under MFRS 138 for two companies - Golden Land Berhad and PLS Plantations Berhad. It lists the specific disclosure items required by MFRS 138, including disclosing whether intangible asset lives are indefinite or finite, the amortization methods used, the gross carrying amounts and accumulated amortization of intangible assets over periods, the amortization amount in statements of comprehensive income, and reconciliations of intangible asset carrying amounts over periods.

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    The document discusses the disclosure requirements for intangible assets under MFRS 138 for two companies - Golden Land Berhad and PLS Plantations Berhad. It lists the specific disclosure items required by MFRS 138, including disclosing whether intangible asset lives are indefinite or finite, the amortization methods used, the gross carrying amounts and accumulated amortization of intangible assets over periods, the amortization amount in statements of comprehensive income, and reconciliations of intangible asset carrying amounts over periods.

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    18 views2 pages

    Bkaf Project Disclosure

    Uploaded by

    syuhunniepie
    The document discusses the disclosure requirements for intangible assets under MFRS 138 for two companies - Golden Land Berhad and PLS Plantations Berhad. It lists the specific disclosure items required by MFRS 138, including disclosing whether intangible asset lives are indefinite or finite, the amortization methods used, the gross carrying amounts and accumulated amortization of intangible assets over periods, the amortization amount in statements of comprehensive income, and reconciliations of intangible asset carrying amounts over periods.

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    © All Rights Reserved
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    of 2

    4.

    0 APPLICATION OF THE STANDARD ON THE COMPANIES


    MFRS 138 INTAGIBLE ASSETS
    4.1 DISCLOSURE
    Disclosure Item
    138.118(a) - Disclose
    whether the useful lives
    are indefinite or finite
    and, if finite, the useful
    lives or the amortisation
    rates used
    138.118(b) - Disclose
    the amortisation
    methods used for
    intangible assets with
    finite useful lives
    138.118(c) Disclose
    gross carrying amount
    and any accumulated
    amortisation and
    impairment at the
    beginning and end of
    period

    138.118(d) - Disclose
    amortisation amount in
    statement of
    comprehensive income
    and the line item in

    Golden Land Berhad

    PLS Plantations Berhad

    which it is include.

    138.118(e)
    Disclose reconciliation
    of the carrying amount
    at the beginning and end
    of period.
    138.120 138.121 138.122(a) 138.122(b) 138.122(c)
    138.122(d) 138.122(e) -

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