RI uhamad Usman Sa a muhammadosmansa a ma com n n s o pe sona , p a e use on y o pa o h s oo may e

ep oduced o ansm ed hou pu she s p o pe m ss on oaos e p osecu ed

Unde IFRS, a company shou d p esen add ona ne ems, head n s, and su o a s eyond
hose spec ed hen such p esen a on s e e an o an unde s and n o he en y s
nanc a pe o mance Some ems om p o yea s c ea y a e no e pec ed o con nue n
u u e pe ods and a e sepa a e y d sc osed on a company s ncome s a emen Unde US
, unusua and o n e uen y occu n ems, h ch a e ma e a , a e p esen ed
sepa a e y h n ncome om con nu n ope a ons

on ope a n ems a e epo ed sepa a e y om ope a n ems on he ncome s a emen

Unde o h IFRS and US , he ncome s a emen epo s sepa a e y he e ec o he
d sposa o a componen ope a on as a d scon nued ope a on

as c S s he amoun o ncome a a a e o common sha eho de s d ded y he

e h ed a e a e num e o common sha es ou s and n o e a pe od he amoun o
ncome a a a e o common sha eho de s s he amoun o ne ncome ema n n a e
p e e ed d dends any ha e een pa d

I a company has a s mp e cap a s uc u e e , one h no po en a y d u e secu es ,

hen s as c S s e ua o s d u ed S I , ho e e , a company has d u e secu es,
s d u ed S s o e han s as c S

u ed S s ca cu a ed us n he con e ed me hod o con e e secu es and he

easu y s oc me hod o op ons

ommon s e ana ys s o he ncome s a emen n o es s a n each ne em on he ncome

s a emen as a pe cen a e o sa es ommon s e s a emen s ac a e compa son ac oss me
pe ods and ac oss compan es o d e en s es

o ncome s a emen ased nd ca o s o p o a y a e ne p o ma n and oss p o

ma n

omp ehens e ncome nc udes both ne ncome and o he e enue and e pense ems ha
a e e c uded om he ne ncome ca cu a on

PRAC C PR
F Ins u e h s ese ed

1. penses on he ncome s a emen may e ouped y

. na u e, u no y unc on

. unc on, u no y na u e

h p e pu en n m e au a u S F R p n hm
 RI uhamad Usman Sa a muhammadosmansa a ma com n n s o pe sona , p a e use on y o pa o h s oo may e
ep oduced o ansm ed hou pu she s p o pe m ss on oaos e p osecu ed

. e he unc on o na u e

. n e amp e o an e pense c ass ca on y unc on s

. a e pense

. n e es e pense

. cos o oods so d

. ena m ed, a manu ac u n company, had he o o n ncome s a emen n o ma on

Re enue , ,
os o oods so d , ,
he ope a n e penses ,
In e es e pense ,
a e pense ,

ena s oss p o s e ua o

. ,

. ,

. , ,

. Unde IFRS, ncome nc udes nc eases n econom c ene s om

. nc eases n a es no e a ed o o ne s con u ons

. enhancemen s o asse s no e a ed o o ne s con u ons

. nc eases n o ne s e u y e a ed o o ne s con u ons

. Fa p ay had he o o n n o ma on e a ed o he sa e o s p oduc s du n , h ch
as s s yea o us ness

Re enue , ,
Re u ns o oods so d ,
ash co ec ed ,
os o oods so d ,

Unde he acc ua as s o accoun n , ho much ne e enue ou d e epo ed on

Fa p ay s ncome s a emen

. ,

. ,

h p e pu en n m e au a u S F R p n hm
 RI uhamad Usman Sa a muhammadosmansa a ma com n n s o pe sona , p a e use on y o pa o h s oo may e
ep oduced o ansm ed hou pu she s p o pe m ss on oaos e p osecu ed

. , ,

. I he ou come o a on e m con ac can e measu ed e a y, he p e e ed accoun n

me hod unde o h IFRS and US s

. he cos eco e y me hod

. he comp e ed con ac me hod

. he pe cen a e o comp e on me hod

. he e nn n o , F o da Road ons uc on en e ed n o a con ac o u d a oad

o he o e nmen ons uc on a e ou yea s he o o n n o ma on as o
ecem e s a a a e o he con ac

o a e enue acco d n o con ac , ,

o a e pec ed cos , ,
os ncu ed du n , ,

ssume ha he company es ma es pe cen a e comp e e ased on cos s ncu ed as a

pe cen a e o o a es ma ed cos s Unde he comp e ed con ac me hod, ho much e enue
e epo ed n

. one

. ,

. , ,

. u n , o ompany so d ac es o p me comme c a oned and o a u de o

, , he u de a e oa , , do n paymen and pay he ema n n
a ance o , , o o n o pu chased he and n o , ,
Us n he ns a men me hod, ho much p o o epo o

. ,

. , ,

. , ,

. Us n he same n o ma on as n ues on , ho much p o o epo o

us n he cos eco e y me hod

. one

. ,

. , ,

1 . Unde IFRS, e enue om a e ansac ons shou d e measu ed ased on he a a ue o

e enue om

h p e pu en n m e au a u S F R p n hm
 RI uhamad Usman Sa a muhammadosmansa a ma com n n s o pe sona , p a e use on y o pa o h s oo may e
ep oduced o ansm ed hou pu she s p o pe m ss on oaos e p osecu ed

. sm a a e ansac ons h un e a ed pa es

. s m a non a e ansac ons h e a ed pa es

. s m a non a e ansac ons h un e a ed pa es

11. pe ons nmen se s ems o e he n e ne o nd dua s on a cons nmen as s pe

ece es he ems om he o ne , s s hem o sa e on he n e ne , and ece es a
pe cen comm ss on o any ems so d pe co ec s he u amoun om he uye and
pays he ne amoun a e comm ss on o he o ne Unso d ems a e e u ned o he o ne
a e days u n , pe had he o o n n o ma on

o a sa es p ce o ems so d du n on cons nmen as , ,

o a comm ss ons e a ned y pe du n o hese ems as ,

o much e enue shou d pe epo on s ncome s a emen

. ,

. , ,

. , ,

1 . u n , ccen oys c , h ch e an us ness n c o e o ha yea , pu chased

, un s o a oy a a cos o pe un n c o e he oy so d e n c o e In
an c pa on o hea y ecem e sa es, ccen pu chased , add ona un s n o em e
a a cos o pe un u n , ccen so d , un s a a p ce o pe un
Unde he s n, s ou FIF me hod, ha s ccen s cos o oods so d o

. ,

. ,

. ,

1 . Us n he same n o ma on as n ues on , ha ou d ccen s cos o oods so d e

unde he e h ed a e a e cos me hod

. ,

. ,

. ,

1 . h ch n en o y me hod s eas e y o e used unde IFRS

. F s n, s ou FIF

. as n, s ou IF

. e h ed a e a e

h p e pu en n m e au a u S F R p n hm
 RI uhamad Usman Sa a muhammadosmansa a ma com n n s o pe sona , p a e use on y o pa o h s oo may e
ep oduced o ansm ed hou pu she s p o pe m ss on oaos e p osecu ed

1 . he e nn n o , ass anu ac u n pu chased a ne mach ne o s assem y

ne a a cos o , he mach ne has an es ma ed use u e o yea s and es ma ed
es dua a ue o , Unde he s a h ne me hod, ho much dep ec a on ou d
ass a e n o nanc a epo n pu poses

. ,

. ,

. ,

1 . Us n he same n o ma on as n ues on , ho much dep ec a on ou d ass a e n

o nanc a epo n pu poses unde he dou e dec n n a ance me hod

. ,

. ,

. ,

1 . h ch com na on o dep ec a on me hods and use u es s mos conse a e n he yea

a dep ec a e asse s ac u ed

. S a h ne dep ec a on h a sho use u e

. ec n n a ance dep ec a on h a on use u e

. ec n n a ance dep ec a on h a sho use u e

1 . Unde IFRS, a oss om he des uc on o p ope y n a e ou d mos e y e c ass ed

as

. con nu n ope a ons

. d scon nued ope a ons

. o he comp ehens e ncome

1 . Fo , F am n o oduc s had ne ncome o , , anua y , he e e e

, , sha es ou s and n n uy , he company ssued , ne sha es o
pe sha e he company pa d , n d dends o common sha eho de s ha s
F am n o s as c ea n n s pe sha e o

h p e pu en n m e au a u S F R p n hm
 RI uhamad Usman Sa a muhammadosmansa a ma com n n s o pe sona , p a e use on y o pa o h s oo may e
ep oduced o ansm ed hou pu she s p o pe m ss on oaos e p osecu ed

. e Se ces Inc SI had , , a e a e sha es ou s and n du n a o u n

, SI a so had , op ons ou s and n h e e c se p ces o each he a e a e
s oc p ce o SI du n as Fo pu poses o compu n d u ed ea n n s pe
sha e, ho many sha es ou d e used n he denom na o

. , ,

. , ,

. , ,

1. s co ec I S o s a es ha e penses may e ca e o ed y e he na u e o unc on

. s co ec os o oods so d s a c ass ca on y unc on he o he o e penses

ep esen c ass ca ons y na u e

. s co ec oss ma n s e enue m nus cos o oods so d ns e ep esen s ne

ncome and ep esen s ope a n ncome

. s co ec Unde IFRS, ncome nc udes nc eases n econom c ene s om nc eases n

asse s, enhancemen o asse s, and dec eases n a es

. s co ec e e enue s e enue o oods so d du n he pe od ess any e u ns and

a o ances, o , , m nus , ,

. s co ec he p e e ed me hod s he pe cen a e o comp e on me hod he comp e ed

con ac me hod shou d e used unde US on y hen he ou come canno e measu ed
e a y me hod s m a o, u no e e ed o as, he cos eco e y me hod s used unde
IFRS hen he ou come canno e measu ed e a y

. s co ec Unde he comp e ed con ac me hod, no e enue ou d e epo ed un he

p o ec s comp e ed

. s co ec he ns a men me hod appo ons he cash ece p e een cos eco e ed and
p o us n he a o o p o o sa es a ue e , , , , , pe cen
o , he e o e, eco n e , np o o , , cash ece ed
pe cen

. s co ec Unde he cos eco e y me hod, he company ou d no eco n e any p o

un he cash amoun s pa d y he uye e ceeded o s cos o , ,

1 . s co ec Re enue o a e ansac ons shou d e measu ed ased on he a a ue o

e enue om s m a non a e ansac ons h un e a ed pa es

h p e pu en n m e au a u S F R p n hm
 RI uhamad Usman Sa a muhammadosmansa a ma com n n s o pe sona , p a e use on y o pa o h s oo may e
ep oduced o ansm ed hou pu she s p o pe m ss on oaos e p osecu ed

11. s co ec pe s no he o ne o he oods and shou d on y epo s ne comm ss on as

e enue

1 . s co ec Unde he s n, s ou FIF me hod, he s , un s so d came om

he c o e pu chases a , and he ne , un s so d came om he o em e
pu chases a

1 . s co ec Unde he e h ed a e a e cos me hod

c o e pu chases , un s ,
o em e pu chases , un s ,
oa , un s ,

, , un s , un s ,

1 . s co ec he as n, s ou IF me hod s no pe m ed unde IFRS he o he o

me hods a e pe m ed

1 . s co ec S a h ne dep ec a on ou d e , , ,o ,

1 . s co ec ou e dec n n a ance dep ec a on ou d e , pe cen ce

he s a h ne a e he es dua a ue s no su ac ed om he n a oo a ue o
ca cu a e dep ec a on o e e , he oo a ue ca y n amoun o he asse no e
educed e o he es ma ed es dua a ue

1 . s co ec h s ou d esu n he h hes amoun o dep ec a on n he s yea and

hence he o es amoun o ne ncome e a e o he o he cho ces

1 . s co ec e may e n e uen , u ou d s e pa o con nu n ope a ons and

epo ed n he p o and oss s a emen scon nued ope a ons e a e o a dec s on o
d spose o an ope a n d s on

1 . s co ec he e h ed a e a e num e o sha es ou s and n o s , ,

as c ea n n s pe sha e ou d e , , d ded y , , ,o

. s co ec h s oc op ons, he easu y s oc me hod mus e used Unde ha me hod,

he company ou d ece e , , and ou d epu chase , sha es
, he sha es o he denom na o ou d e

Sha es ou s and n , ,
p ons e e c ses ,
easu y sha es pu chased ,
enom na o , ,

h p e pu en n m e au a u S F R p n hm
 RI uhamad Usman Sa a muhammadosmansa a ma com n n s o pe sona , p a e use on y o pa o h s oo may e
ep oduced o ansm ed hou pu she s p o pe m ss on oaos e p osecu ed

he In e na ona ccoun n S anda ds oa d I S ssues In e na ona F nanc a Repo n S anda ds IFRS ,

h ch ha e een adop ed as he accoun n s anda ds n many coun es n he o d In e na ona ccoun n
S anda d I S , Presentat on o nan a tate ents, es a shes he p esen a on and m n mum con en
e u emen s o nanc a s a emen s and u de nes o he s uc u e o nanc a s a emen s

he s n e au ho a e sou ce o US s he F nanc a ccoun n S anda ds oa d F S ccoun n

S anda ds od ca on F S S F S S Sec on omp ehens e Income ea he
esen a on a e s d scusses accep a e o ma s n h ch o p esen ncome, o he comp ehens e ncome, and
comp ehens e ncome

In h s ead n , he e m n o e state ent e used o desc e e he he sepa a e s a emen ha epo s p o o

oss used o ea n n s pe sha e ca cu a ons o ha sec on o a s a emen o comp ehens e ncome ha epo s he
same p o o oss

s some mes unde s ood o e e o he sa e o oods, he eas re en e can nc ude he sa e o oods o

se ces ho e e , he e ms a e o en used n e chan ea y In some coun es, such as Sou h ca, u no e may e
used n p ace o e enue Fo an e amp e o h s, he eade can oo a he Saso S S nnua F nanc a
S a emen s

Fo o n ne ncome, he ncome s a emen a so p esen , he amoun o ea n n s pe

common sha e o he company a n n s pe sha e e d scussed n de a a e n h s ead n , and he pe sha e
d sp ay has een om ed om hese e h s o ocus on he co e ncome s a emen

I S ra e or or the Pre arat on an Presentat on o nan a tate ents, pa a aphs o

Re u emen s a e p esen ed n I S , Presentat on o nan a tate ents

a e ead n s p o de add ona n o ma on a ou a e na e me hods o ca cu a e cos o oods so d

on e t a ra e or , pa a aph he e on he e emen s o nanc a s a emen s and he eco n on and

measu emen s he same n he I S on e t a ra e or or nan a e ort n and he I S
ra e or or the Pre arat on an Presentat on o nan a tate ents

I d , pa a aph a

I S o , e en e, pa a aph

I S I desc es a cons nmen sa e as one n h ch he ec p en unde a es o se he oods on eha o he

sh ppe se e Re enue s eco n ed y he sh ppe hen he ec p en se s he oods o a h d pa y I S I ,
strat e a es, pa a aph

I S o , e en e, pa a aph

F S S Sec on Re enue Reco n on e a Reco n on

he con en o S Sa ccoun n u e n s con a ned n F S S Sec on S Re enue

Reco n on ea S ae as

I S o , e en e, pa a aph

I S o , onstr t on ontra ts

I S o I , strat e a es, pa a aph

h p e pu en n m e au a u S F R p n hm
 RI uhamad Usman Sa a muhammadosmansa a ma com n n s o pe sona , p a e use on y o pa o h s oo may e
ep oduced o ansm ed hou pu she s p o pe m ss on oaos e p osecu ed

IFRI In e p e a on , ree ents or the onstr t on o ea state, d s n u shes h ee ypes o a eemen s o

ea es a e cons uc on cons uc on con ac , ende n se ces, sa e o oods o de e m ne he he he e enue
eco n on me hods desc ed unde on e m con ac s app y

F S S Sec on ope y, an , and u pmen Rea s a e Sa es Imp emen a on u dance and

I us a ons

I S , SI In e p e a on , e en e arter ransa t ons n o n ert s n er es, pa a aph

F S S pa a aph Re enue Reco n on Se ces Reco n on d e sn a e Se ces

F S S Sec on Re enue Reco n on nc pa en ons de a ons he esen a on a es

e en e ro ontra ts th sto ers and F S S op c Re enue om on ac s h

us ome s

In e m pe od d sc osu es a e e u ed unde IFRS and US u d e e een hem

I S on e t a ra e or , pa a aph

I d , pa a aphs

I d , pa a aph

I d , pa a aph

ac ca y, he eason some compan es choose o use IF n he Un ed S a es s o educe a es hen p ces and

n en o y uan es a e s n , IF no ma y esu n h he cos o oods so d and o e ncome and hence
o e a es US a e u a ons e u e ha IF s used on a company s a e u n, mus a so e used on he
company s nanc a s a emen s

I da a on he p ec se m n o ua e y sa es e e a a a e, he ans e ou d d e ecause he cos o oods so d

ou d e de e m ned du n he ua e a he han a he end o he ua e

In an e asse s h nde n e e a e no amo sed Ins ead, hey a e e e ed each pe od as o he

easona eness o con nu n o assume an nde n e use u e and a e es ed a eas annua y o mpa men e ,
he eco e a e o a a ue o an n an e asse s ma e a y o e han s a ue n he company s oo s, he a ue
o he asse s cons de ed o e mpa ed and s a ue mus e dec eased I S , ntan b e ssets and F S S
op c In an es ood and he

I S o , Pro ert P ant an ent

I S , ntan b e ssets

ood s eco ded n ac u s ons and s he amoun y h ch he p ce o pu chase an en y e ceeds he amoun

o ne den a e asse s ac u ed he o a amoun o den a e asse s ac u ed ess a es assumed

In us ness n , ems e pec ed o con nue n he u u e a e o en desc ed as pe s s en o pe manen ,

he eas hose no e pec ed o con nue a e desc ed as ans o y

I S o , Presentat on o nan a tate ents, pa a aph

hese e u emen s app y o ma e a amoun s

h p e pu en n m e au a u S F R p n hm
 RI uhamad Usman Sa a muhammadosmansa a ma com n n s o pe sona , p a e use on y o pa o h s oo may e
ep oduced o ansm ed hou pu she s p o pe m ss on oaos e p osecu ed

IFRS o , on rrent ssets e or a e an s ont n e erat ons, pa a aphs

I S o , Presentat on o nan a tate ents, pa a aph

F S S Sec on Income S a emen ao d na y and Unusua I ems he esen a on a es

I S o , o nt n Po es, han es n o nt n st ates an rrors and F S S op c

ccoun n han es and o o ec ons

I d

F S S aster ossar

amp es o nanc a se ces compan es a e nsu ance compan es, an s, o e s, dea e s, and n es men
compan es

I S o , arn n s Per hare

F S S op c a n n s e Sha e

a an s a ca op on yp ca y a ached o secu es ssued y a company, such as onds a an es he

ho de he h o ac u e he company s s oc om he company a a spec ed p ce h n a spec ed me pe od
IFRS and US s anda ds e a d n ea n n s pe sha e app y e ua y o ca op ons, a an s, and e u a en
ns umen s

e ea e , op ons, a an s, and he e u a en s e e e ed o s mp y as op ons ecause he accoun n

ea men o S ca cu a ons s n e chan ea e o hese ns umen s unde IFRS and US

h s o ma can e d s n u shed as e ca common s e ana ys s s he ead n on nanc a s a emen ana ys s

d scusses, he e s ano he ype o common s e ana ys s, no n as ho on a common s e ana ys s, ha s a es
ems n e a on o a se ec ed ase yea a ue Un ess o he se nd ca ed, e e e ences o common s e ana ys s
e e o e ca ana ys s

In he de n on o ma n a os o h s ype, sa es s o en used n e chan ea y h e enue Re u n on

sa es has a so een used o e e o a c ass o p o a y a os ha n e enue n he denom na o

I S , Presentat on o nan a tate ents pa a aph

F S S Sec on omp ehens e Income ea e e and ac ound

I S , Presentat on o nan a tate ents pa a aph , and F S S Sec on omp ehens e

Income e a Imp emen a on u dance and I us a ons

I S , Presentat on o nan a tate ents, pa a aph

F S S omp ehens e Income ea he esen a on a e s and F S S

omp ehens e Income e a Imp emen a on u dance and I us a ons

h p e pu en n m e au a u S F R p n hm