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significant to the Group’s and the Company’s financial statements are disclosed in Note 3 to the financial
statements.
(i) Standards, amendments to published standards and Interpretations Committee (IC) interpretations that are
effective
The new accounting standards, amendments to published standards and IC interpretations to existing
standards effective for the Group’s and the Company’s financial year beginning on 1 July 2006 are as follows:
FRS 1 First-time Adoption of Financial Reporting Standards
FRS 2 Share-based Payment
FRS 3 Business Combinations
FRS 5 Non-Current Assets Held for Sale and Discontinued Operations
FRS 101 Presentation of Financial Statements
FRS 102 Inventories
FRS 108 Accounting Policies, Changes in Estimates and Errors
FRS 110 Events after the Balance Sheet Date
FRS 116 Property, Plant and Equipment
FRS 121 The Effects of Changes in Foreign Exchange Rates
FRS 127 Consolidated and Separate Financial Statements
FRS 128 Investments in Associates
FRS 131 Interests in Joint Ventures
FRS 132 Financial Instruments: Disclosure and Presentation
FRS 133 Earnings per Share
FRS 136 Impairment of Assets
FRS 138 Intangible Assets
FRS 140 Investment Property
Amendment to FRS 1192004 Employee Benefits, Actuarial Gains and Losses, Group Plans and Disclosures – in
relation to the 'asset ceiling' test
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)
96 > AIRASIA BERHAD > annual report 2007
2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES SCONT’DT
(a) Basis of preparation of the financial statements (cont’d)
(i) Standards, amendments to published standards and Interpretations Committee (IC) interpretations that are
effective (continued)
IC 107 Introduction of the Euro
IC 110 Government Assistance – No specific relation to Operating Activities
IC 112 Consolidation – Special Purpose Entities
IC 113 Jointly Controlled Entities – Non-Monetary Contributions by Venturers
IC 115 Operating Leases – Incentives
IC 121 Income Taxes – Recovery of Revalued Non-Depreciable Assets
IC 125 Income Taxes – Changes in the Tax Status of an Entity or its Shareholders
IC 127 Evaluating the Substance of Transactions Involving the Legal Form of a Lease
IC 129 Disclosure – Service Concession Arrangements
IC 131 Revenue – Barter Transactions Involving Advertising Services
IC 132 Intangible Assets – Web Site Costs
All changes in the accounting policies have been made in accordance with the transitional provisions in the
respective standards, amendments to the published standards and IC interpretations.
A summary of the impact of the new accounting standards, amendments to the published standards and IC
interpretations to existing standards on the financial statements of the Group and Company is set out in
Note 39.
(ii) Standards early adopted by the Group
On 15 June 2007, MASB issued FRS112 ‘Income Taxes’ to revise the existing FRS1122004 ‘Income Taxes’. The
revised FRS will be effective for financial statements covering periods beginning on or after 1 July 2007.
With the removal of the relevant provisions in FRS1122004 which explicitly prohibit the recognition of deferred
tax on reinvestment allowance or other allowances in excess of capital allowance, entities can now account
for these items either as tax credits or investment tax credits.
The Group has now early adopted the revised standard and this change constitutes a change in accounting
policy which will be applied in accordance with FRS108 ‘Accounting Policies, Changes in Accounting
Estimates and Errors’, i.e. applied retrospectively by recording a prior year adjustment. The details and effect
of this change is outlined in Note 39(c)(v).
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 > 97
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
(a) Basis of preparation of the financial statements (cont’d)
(iii) Standards, amendments to published standards and IC interpretations to existing standards that are not yet
effective and have not been early adopted
The new standards, amendments to published standards and interpretations that are mandatory for the
Group’s financial periods beginning on 1 July 2007 unless otherwise stated, but which the Group has not
early adopted, are as follows:

FRS 107 Cash Flows Statements. This revised standard has no significant changes as compared to the
original standard.
　
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