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and recognition of further loss is discontinued except to the extent that the Group has incurred legal or
constructive obligations or made payments on behalf of the jointly controlled entities.
100 > AIRASIA BERHAD > annual report 2007
2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES SCONT’DT
(b) Group accounting (cont’d)
(ii) Jointly controlled entities (cont’d)
The Group recognises the portion of gains or losses on the sale of assets by the Group to the jointly
controlled entities that is attributable to the other venturers. The Group does not recognise its share of
profits or losses from the jointly controlled entities that result from the purchase of assets by the Group from
the jointly controlled entities until it resells the assets to an independent party. However, a loss on the
transaction is recognised immediately if the loss provides evidence of a reduction in the net realisable value
of current assets or an impairment loss
(iii) Associates
Associates are corporations, partnerships or other entities in which the Group exercises significant influence
but which it does not control, generally accompanying a shareholding of between 20% and 50% of the
voting rights. Significant influence is the power to participate in the financial and operating policy decisions
of the associates but not control over those policies.
Investments in associates are accounted for in the consolidated financial statements using the equity
method of accounting. Equity accounting is discontinued when the Group ceases to have significant
influence over the associates. The Group’s investments in associates includes goodwill identified on
acquisition, net of any accumulated impairment loss (see Note 2(c)).
The Group’s share of its associates’ 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 an associate equals or exceeds its interest in the associate, including any other
unsecured receivables, the Group’s interest is reduced to nil and recognition of further loss is discontinued
except to the extent that the Group has incurred legal or constructive obligations or made payments on
behalf of the associate.
The results of associates are taken from the most recent financial statements of the associates concerned,
made up to dates not more than three months prior to the end of the financial year of the Group.
Unrealised gains on transactions between the Group and its associates are eliminated to the extent of the
Group’s interest in the associates; unrealised losses are also eliminated unless the transaction provides
evidence of an impairment of the asset transferred. Where necessary, in applying the equity method,
appropriate adjustments are made to the financial statements of the associates to ensure consistency of
accounting policies with those of the Group.
(c) Goodwill
Goodwill represents the excess of the cost of acquisition of subsidiaries, jointly controlled entities and associates
over the Group’s share of the fair value of the identifiable net assets including contingent liabilities of subsidiaries,
jointly controlled entities and associates at the date of acquisition.
Goodwill is carried at cost less accumulated impairment losses. Goodwill is tested for impairment at least annually,
or when events or circumstances occur indicating that an impairment may exist. Impairment of goodwill is
charged to the consolidated income statement as and when it arises. Impairment losses on goodwill are not
reversed. Gains and losses on the disposal of an entity include the carrying amount of goodwill relating to the
entity disposed.
Goodwill is allocated to cash-generating units for the purpose of impairment testing. Each cash-generating unit or
a group of cash-generating units represents the lowest level within the Group at which goodwill is monitored for
internal management purposes and which are expected to benefit from the synergies of the combination.
Goodwill on acquisition of jointly controlled entities and associates is included in the investments in jointly
controlled entities and associates respectively. Such goodwill is tested for impairment as part of the overall
investment amount.
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 > 101
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
(d) Property, plant and equipment
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