Foreign Currency Transactions and Balances Lanjutan
3. Ikhtisar Kebijakan Akuntansi
3. Summary of Significant Accounting Lanjutan
Policies Continued g. Investasi Lanjutang. Investment Continued Investasi Efek
Investment in Securities h. Piutang Usaha h. Account Receivable Efektif 1 Januari 2010, Perusahaan menerapkan PSAK 50 Revisi 2006 yang mengatur tentang penyajian dan pengungkapan instrumen keuangan dan PSAK 55 Revisi 2006 yang mengatur tentang pengakuan dan pengukuran instrumen keuangan. Investasi efek diklasifikasikan dalam kelompok aset keuangan Catatan 3n.6. Effective January 1, 2010, the Company and its subsidiaries to apply SFAS 50 Revised 2006 which regulates the presentation and disclosure of financial instruments and SFAS 55 Revised 2006 which regulates the recognition and measurement of financial instruments. Investment in securities are classified as financial assets Note 3n.6. Efektif 1 Januari 2012, Perusahaan menerapkan PSAK 50 Revisi 2010 tentang Instrumen Keuangan: Penyajian, PSAK 55 Revisi 2011 tentang Instrumen Keuangan: Penyajian dan Pengukuran, dan PSAK 60 tentang Instrumen Keuangan: Pengungkapan. Trade accounts receivable are recognized initially at fair value and subsequently measured at amortized cost using effective interest method, less allowance for impairment. Efektif 1 Januari 2010, Perusahaan menerapkan PSAK 50 Revisi 2006 yang mengatur tentang penyajian dan pengungkapan instrumen keuangan dan PSAK 55 Revisi 2006 yang mengatur tentang pengakuan dan pengukuran instrumen keuangan. Piutang diklasifikasikan dalam kelompok aset keuangan Catatan 3n.5. Effective January 1, 2010, the Company and its subsidiaries to apply SFAS 50 Revised 2006 which regulates the presentation and disclosure of financial instruments and SFAS 55 Revised 2006 which regulates the recognition and measurement of financial instruments. Receivables are classified as financial assets Note 3n.5. Pada saat pengakuan awal piutang usaha diukur sebesar nilai wajar dan setelah pengakuan awal diukur pada biaya perolehan diamortisasi dengan menggunakan metode suku bunga efektif, dikurangi penyisihan penurunan nilai. Effective January 1, 2012, the Company to apply PSAK 50 Revised 2010 Financial Instruments: Presentation, PSAK 55 Revised 2011 Financial Instruments: Recognition and Measurement, and PSAK 60 Revised 2010 Financial Instruments: Disclosures. Efektif 1 Januari 2012, Perusahaan menerapkan PSAK 50 Revisi 2010 tentang Instrumen Keuangan: Penyajian, PSAK 55 Revisi 2011 tentang Instrumen Keuangan: Penyajian dan Pengukuran, dan PSAK 60 tentang Instrumen Keuangan: Pengungkapan. Effective January 1, 2012, the Company to apply PSAK 50 Revised 2010 Financial Instruments: Presentation, PSAK 55 Revised 2011 Financial Instruments: Recognition and Measurement, and PSAK 60 Revised 2010 Financial Instruments: Disclosures. 16Parts
» 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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