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BEDRYFSHURE – VERHUURDER
Bedryfshuurinkomste word as ’n inkomste op ’n reguitlyngrondslag oor
die huurtermyn erken, behalwe as:
’n Ander sistematiese grondslag van die tydspatroon van die
voordeel vanuit die huurbate verteenwoordigend is, selfs as die
ontvangste van betalings nie op daardie grondslag is nie, of
die betalings gestruktureer is om te verhoog in lyn met verwagte
algemene inflasie (gebaseer op gepubliseerde indekse of statistieke)
om te vergoed vir die verhuurder se verwagte inflasionêre stygings.
Aanvanklike direkte koste wat aangegaan is in die onderhandel en die
reël van bedryfshure word by die drabedrag van die verhuurde bate
getel en as ’n uitgawe erken oor die huurtermyn op dieselfde grondslag
as die huurinkomste.
BEDRYFSHURE – HUURDER
Bedryfshuurbetalings word as ’n uitgawe op ’n reguitlyngrondslag oor
die huurtermyn erken, behalwe as:
’n Ander sistematiese grondslag van die tydspatroon van die
voordeel vanuit die huurbate verteenwoordigend is, selfs as die
betaling nie op daardie grondslag is nie, of
die betalings gestruktureer is om te verhoog in lyn met verwagte al-
gemene inflasie (gebaseer op gepubliseerde indekse of statistieke)
om te vergoed vir die verhuurder se verwagte inflasionêre stygings.
Enige voorwaardelike hure word ’n uitgawe in die tydperk waarin dit
aangegaan is.
1.6 Voorraad
Voorraad word gemeet teen die laagste van die kosprys en beraamde
verkoopsprys minus koste om te verkoop, op die geweegde gemiddelde
kostegrondslag.
1.7 Trustfondse
Trustfondse bestaan uit trustgelde wat op belegging geplaas word
en die ooreenstemmende trustkrediteure vir die aanwending van die
fondse vir spesifieke projekte soos goedgekeur deur die Kongres.
1.8 Waardedaling van bates
Die organisasie evalueer op elke verslagdoeningsdatum of daar enige
aanduiding is dat eiendom, aanleg en toerusting se waarde mag daal.
Indien daar enige sodanige aanduiding is, word die verhaalbare bedrag
van enige geraakte bate (of groep van verwante bates) beraam en met
sy drabedrag vergelyk. Indien die beraamde verhaalbare bedrag laer
is, word die drabedrag verminder na sy beraamde verhaalbare bedrag,
en ’n waardedalingsverlies word onmiddellik in wins of verlies erken.
Indien ’n waardedalingsverlies daarna omswaai, word die drabedrag
van die bate (of groep van verwante bates) verhoog na die hersiene
beraming van sy verhaalbare bedrag, maar nie meer as die bedrag wat
bepaal sou word indien geen waardedalingsverlies vir die bate (of groep
van bates) in die vorige jare erken is nie. ’n Omswaai van waardedaling
word onmiddellik in wins of verlies erken.
1.9 Werknemervoordele
KORTTERMYNWERKNEMERVOORDELE
Die koste van korttermynwerknemervoordele (daardie wat betaalbaar
is binne twaalf maande nadat die diens gelewer is, soos betaalde
verlof en siekverlof, bonusse en nie-monetêre voordele soos mediese
sorg) word erken in die tydperk waarin die diens gelewer is en word nie
verdiskonteer nie.
1.10 Voorsienings en gebeurlikhede
Voorsienings word erken wanneer:
Die organisasie ’n verpligting het op die verslagdoeningsdatum as
gevolg van ’n gebeurtenis in die verlede;
OPERATING LEASES – LESSOR
Operating lease income is recognised as an income on a straight-line
basis over the lease term unless:
Another systematic basis is representative of the time pattern of the
benefit from the leased asset, even if the receipt of payments is not
on that basis, or
the payments are structured to increase in line with expected general
inflation (based on published indexes or statistics) to compensate for
the lessor’s expected inflationary cost increases.
Initial direct costs incurred in negotiating and arranging operating leases
are added to the carrying amount of the leased asset and recognised as
an expense over the lease term on the same basis as the lease income.
OPERATING LEASES – LESSEE
Operating lease payments are recognised as an expense on a straight-
line basis over the lease term unless:
Another systematic basis is representative of the time pattern of the
benefit from the leased asset, even if the payments are not on that
basis, or
the payments are structured to increase in line with expected general
inflation (based on published indexes or statistics) to compensate for
the lessor’s expected inflationary cost increases.
Any contingent rents are expensed in the period they are incurred.
1.6 Inventories
Inventories are measured at the lower of cost and estimated selling price
less costs to complete and sell, on the weighted average cost basis.
1.7 Trust funds
Trust funds consist of trust funds invested and the corresponding trust
creditors for the utilisation of funds for specific projects as approved by
the Congress.
1.8 Impairment of non-financial assets
The organisation assesses at each reporting date whether there is any
indication that property, plant and equipment may be impaired.
If there is any such indication, the recoverable amount of any affected
asset (or group of related assets) is estimated and compared with its
carrying amount. If the estimated recoverable amount is lower, the
carrying amount is reduced to its estimated recoverable amount, and
an impairment loss is recognised immediately in profit or loss.
If an impairment loss subsequently reverses, the carrying amount of the
asset (or group of related assets) is increased to the revised estimate
of its recoverable amount, but not in excess of the amount that would
have been determined had no impairment loss been recognised for the
asset (or group of assets) in prior years. A reversal of impairment is
recognised immediately in profit or loss.
1.9 Employee benefits
SHORT-TERM EMPLOYEE BENEFITS
The cost of short-term employee benefits, (those payable within twelve
months after the service is rendered, such as leave pay and sick
leave, bonuses, and non-monetary benefits such as medical care),
are recognised in the period in which the service is rendered and are
not discounted.
1.10 Provisions and contingencies
Provisions are recognised when:
The organisation has an obligation at the reporting date as a result of a
past event;