Property, Plant and Equipment-Direct Acquisitions
3. Ikhtisar Kebijakan Akuntansi
3. Summary of Significant Accounting Lanjutan
Policies Continued m. Penurunan Aset Non Keuanganm. Impairment of Non Financial Assets
n. Instrumen Keuangan n. Financial Instruments Estimated recoverable amount is the higher of net selling price or value in use. If the recoverable amount of a non-financial asset cash generating unit is less than its carrying amount, the carrying amount of the asset cash generating unit is reducced to its recoverable amount and an impairment loss is recognised immediately againts earnings. Efektif 1 Januari 2012, Perusahaan dan entitas anak menerapkan PSAK 50 Revisi 2010 tentang Instrumen Keuangan: Penyajian, PSAK 55 Revisi 2011 tentang Instrumen Keuangan: Pengakuan dan Pengukuran, dan PSAK 60 tentang Instrumen Keuangan: Pengungkapan. Kebijakan akuntansi untuk penurunan nilai aset keuangan dijelaskan dalam catatan 2e. Effective January 1, 2012, the Company and its subsidiaries have implemented PSAK 50 Revised 2010 Financial Instruments: Presentation, PSAK 55 Revised 2011 Financial Instruments: Recognition and Measurement, and PSAK 60 Financial Instruments: Disclosures. Pada tanggal laporan posisi keuangan, Perusahaan menelaah nilai tercatat aset non-keuangan untuk menentukan apakah terdapat indikasi bahwa aset tersebut telah mengalami penurunan nilai. Jika terdapat indikasi tersebut, nilai yang dapat diperoleh kembali dari aset diestimasi untuk menentukan tingkat kerugian penurunan nilai jika ada. Bila tidak memungkinkan untuk mengestimasi nilai yang dapat diperoleh kembali atas suatu aset individu, Perusahaan mengestimasi nilai yang dapat diperoleh kembali dari unit penghasil kas atas aset. Accounting policy for impairment of financial assets is discussed in note 2e. At statements of financial position dates, the Company review the carrying amount of non-financial assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the assets is estimated in order to determine the extent of the impairment loss if any. Where it is not possible to estimate the recoverable amount of an individual asset, the Company estimate the recoverable amount of the cash generating unit to which the asset belongs. Perkiraan jumlah yang dapat diperoleh kembali adalah nilai tertinggi antara harga jual neto atau nilai pakai. Jika jumlah yang dapat diperoleh kembali dari aset non-keuangan unit penghasil kas kurang dari nilai tercatatnya, nilai tercatat aset unit penghasil kas dikurangi menjadi sebesar nilai yang dapat diperoleh kembali dan rugi penurunan nilai diakui langsung ke laba rugi komprehensif. 22 PT BETONJAYA MANUNGGAL Tbk PT BETONJAYA MANUNGGAL Tbk CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS Lanjutan Continued Untuk Tahun-tahun yang Berakhir pada Tanggal For the Years Ended 31 Desember 2012 dan 2011 December 31, 2012 and 20113. Ikhtisar Kebijakan Akuntansi
Parts
» Establishment and General Information
» Umum Umum Lanjutan BTON Annual Report 2012
» Penawaran Umum Efek Perusahaan Public Offering of Shares of the Company
» Penerapan Implementation Standar Akuntansi Keuangan Baru
» Penerapan BTON Annual Report 2012
» Implementation Standar Akuntansi Keuangan Baru
» Ikhtisar Kebijakan Akuntansi BTON Annual Report 2012
» Pernyataan Kepatuhan Statement of Compliance
» Penyajian Laporan Keuangan Financial Statements Presentation
» Transaksi dan Saldo Dalam Mata Uang Asing Foreign Currency Transactions and Balances
» Foreign Currency Transactions and Balances Lanjutan
» Penggunaan Estimasi Use of Estimates
» Use of Estimates Continued Aset tetap dan penyusutan
» Transaksi dengan Pihak-pihak Berelasi Affiliated transactions
» Affiliated transactions Continued Summary of Significant Accounting Lanjutan
» Cash and Cash Equivalents Investasi Investment
» Investment Continued Investasi Efek
» Piutang Usaha Account Receivable
» Account Receivable Continued Summary of Significant Accounting Lanjutan
» Investasi pada Entitas Asosiasi
» Persediaan Summary of Significant Accounting Lanjutan
» Inventories Summary of Significant Accounting Lanjutan
» Biaya Dibayar di Muka Prepaid Expenses
» Aset Tetap - Pemilikan Langsung
» Property, Plant and Equipment-Direct Acquisitions
» Ikhtisar Kebijakan Akuntansi Summary of Significant Accounting Lanjutan
» Impairment of Non Financial Assets Instrumen Keuangan Financial Instruments
» Financial Instruments Continued Summary of Significant Accounting Lanjutan
» Ikhtisar Kebijakan Akuntansi Ikhtisar Kebijakan Akuntansi Aset Keuangan Financial Assets
» Financial Instruments Continued 1. Aset Keuangan Lanjutan
» Financial Instruments Continued Pengukuran Setelah Pengakuan Awal
» Financial Instruments Continued 3. Saling Hapus dari Instrumen Keuangan
» Ikhtisar Kebijakan Akuntansi Ikhtisar Kebijakan Akuntansi Offsetting of Financial Instruments
» Estimasi Nilai Wajar Instrumen Keuangan
» Amortized Cost of Financial Instruments
» Financial Instruments Continued 6. Penurunan Nilai dari Aset Keuangan
» Ikhtisar Kebijakan Akuntansi Impairment of Financial Assets
» Financial Instruments Continued 7. Summary of Significant Accounting Lanjutan
» Financial Instruments Continued 8. Akuntansi Lindung Nilai
» Financial Instruments Continued 8. Akuntansi Lindung Nilai Lanjutan
» Biaya Emisi Saham Share Issurance Costs
» Pengakuan Pendapatan dan Beban Revenue and Expense Recognition
» Imbalan Kerja Employment Benefits
» Employment Benefits Continued Summary of Significant Accounting Lanjutan
» Summary of Significant Accounting Lanjutan
» Segment Information Summary of Significant Accounting Lanjutan
» Ikhtisar Kebijakan Akuntansi Ikhtisar Kebijakan Akuntansi
» Piutang Usaha Trade Accounts Receivable
» Aset Keuangan Lancar Lainnya Other Current Financial Assets
» Aset Keuangan Lancar Lainnya Lanjutan
» Others Financial Asset Continued
» Saldo dan Transaksi dengan Pihak-pihak
» Balance and Transaction with Related Berelasi
» Balance and Transaction with Related Berelasi Lanjutan
» Persediaan BTON Annual Report 2012
» Inventories BTON Annual Report 2012
» Uang Muka Pembelian BTON Annual Report 2012
» Purchase Advance BTON Annual Report 2012
» Investasi pada Entitas Asosiasi Investment in an Associates
» Investasi pada Entitas Asosiasi Lanjutan Investment in an Associates Continued
» Aset Tetap Property, Plant and Equipment
» Aset Tetap Lanjutan Property, Plant and Equipment Continued
» Hutang Pajak Perpajakan Taxation
» Manfaat Beban Pajak Penghasilan Tax Benefit Expenses
» Hutang Usaha Trade Accounts Payable Perpajakan Lanjutan Taxation Continued
» Perpajakan Lanjutan Taxation Continued
» Beban Akrual Accrued Expenses
» Modal Saham Capital Stock Dividen Dividends
» Tambahan Modal Disetor Additional Paid-In Capital
» Beban Pokok Penjualan Cost of Goods Sold
» Beban Penjualan Selling Expenses
» Beban Umum dan Administrasi General and Administrative Expenses
» Penghasilan Bunga Interest Income
» Laba per Saham Earning Per Share
» Liabilitas Imbalan Kerja Employment Benefits Obligation
» Informasi Segmen Segment Information
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