| Report the value, for the reporting period, of the reversal of impairment loss in land held for development. If, in a subsequent period, the amount of impairment loss decreases and the decrease can be related objectively to an event occurring after the impairment was recognized (such as an improvement in the debtor’s credit rating), the previously recognized impairment loss shall be reversed either directly or by adjusting an allowance account. The reversal shall not result in a carrying amount of the financial asset that exceeds what the amortized cost would have been had the impairment not been recognized at the date the impairment is reversed. The amount of the loss shall be recognized in profit or loss. | en | http://xbrl.ssm.com.my/role/ssm/rol_ssmt-mpers-cor_2017-12-31/ReportingDocumentation | http://www.xbrl.org/2003/role/link |
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