Financial Instruments Continued Pengukuran Setelah Pengakuan Awal
3. Ikhtisar Kebijakan Akuntansi
3. Summary of Significant Accounting Lanjutan
Policies Continued n. Instrumen Keuangan Lanjutann. Financial Instruments Continued 6. Penurunan Nilai dari Aset Keuangan
6. Impairment of Financial Assets
Lanjutan Continued Aset keuangan AFS AFS financial assets Nilai tercatat aset keuangan tersebut berkurang melalui penggunaan akun penyisihan dan jumlah kerugian diakui dalam laporan laba rugi komprehensif. Pendapatan bunga tetap diakui berdasarkan nilai tercatat yang telah dikurangi, berdasarkan suku bunga efektif aset tersebut. Pinjaman yang diberikan dan piutang, bersama-sama dengan cadangan terkait, akan dihapuskan pada saat tidak terdapat kemungkinan pemulihan di masa depan yang realistik dan semua jaminan telah terealisasi atau telah dialihkan kepada Perusahaan. Jika, pada periode berikutnya, jumlah taksiran kerugian penurunan nilai bertambah atau berkurang karena suatu peristiwa yang terjadi setelah penurunan nilai tersebut diakui, maka kerugian penurunan nilai yang sebelumnya diakui ditambah atau dikurangi dengan menyesuaikan akun cadangan. Jika penghapusan kemudian dipulihkan, maka pemulihan tersebut diakui dalam laporan laba rugi komprehensif. Dalam hal investasi ekuitas yang diklasifikasikan sebagai aset keuangan AFS, bukti obyektif meliputi penurunan yang signifikan atau penurunan jangka panjang pada nilai wajar dari investasi di bawah biaya perolehannya. The carrying amount of the financial asset is reduced through the use of an allowance account and the amount of the loss is recognized in the statement of income. Interest income continues to be accrued on the reduced carrying amount based on the original effective interest rate of the asset. Loans and receivables, together with the associated allowance, are written off when there is no realistic prospect of future recovery and all collateral has been realized or has been transferred to the Company. If, in a subsequent period, the amount of the estimated impairment loss increases or decreases because of an event occurring after the impairment was recognized, the previously recognized impairment loss is increased or reduced by adjusting the allowance account. If a future write-off is later recovered, the recovery is recognized in the statement of income. In the case of equity investments classified as AFS financial assets, objective evidence would include a significant or prolonged decline in the fair value of investments below its cost. 30 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
Show more