Asus 2009 Annual Report Download - page 158
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154
ASUSTeK COMPUTER INC. AND SUBSIDIARIES
Notes to Financial Statements
(Continued)
(b) Cash flow hedge: Changes in the fair value of a hedging instrument designated as a cash
flow hedge are recognized directly in equity. If a hedge of a forecasted transaction
subsequently results in the recognition of an asset or a liability, then the amount recognized
in equity is reclassified into profit or loss in the same period or periods during which the
asset acquired or liability assumed affects profit or loss. For hedges other than those
covered by the preceding statement, the associated cumulative gain or loss is removed from
equity and recognized in profit or loss in the same period or periods during which the
hedged forecast transaction affects profit or loss.
Subsequent to initial recognition, the Group measures all financial liabilities at amortized cost
except for financial liabilities at fair value through profit or loss, which are measured at fair
value.
(7) Allowance for doubtful accounts
Allowance for doubtful accounts is recognized on the basis of the estimated collectability of
accounts receivable and other receivables.
(8) Inventories
The costs of inventories include those necessary expenditures incurred in bringing each item of
inventory to its usable condition and location. Cost is calculated on a weighted-average basis.
Up to December 31, 2008, inventories were valued at the lower of cost or market value using the
gross method. The market values of raw materials and supplies were based on the replacement
cost, while those of work in process and finished goods were based on net realizable value.
Effective January 1, 2009, inventories are valued at the lower of cost or net realizable value. Net
realizable value by item is determined based on the estimated selling price in the ordinary course
of business, less estimated costs of completion and costs incurred in order to make the sale.
(9) Non-current assets held for sale
Non-current assets are classified as held for sale if their carrying amounts are recoverable through
a sale transaction within one year rather than through continuing use. Non-current assets held for
sale (disposal group) are measured at the lower of carrying amount or fair value less costs to sell.