Investment in an Associates
3. Ikhtisar Kebijakan Akuntansi
3. Summary of Significant Accounting Lanjutan
Policies Continued l. Aset Tetap - Pemilikan Langsung l. Property, Plant and Equipment-Direct Lanjutan Acquisitions Continued Bangunan dan prasarana Building and improvements Mesin dan perlengkapan Machinery and equipment Instalasi gas dan listrik Electricity and gas installation Kendaraan Vehicles Inventaris kantor dan pabrik Plant and office equipment Sesuai dengan PSAK 47 tentang Akuntansi Tanah, Perusahaan mencatat harga perolehan tanah secara terpisah dari biaya pengurusan legal yang terjadi untuk memperoleh hak atas tanah serta pengeluaran untuk perpanjangan hak. Pengeluaran tersebut ditangguhkan dan disajikan sebagai bagian dari aset Tidak Lancar Lainnya pada laporan posisi keuangan laporan posisi keuangan dan diamortisasi selama umur hukum hak. 20 Land rights are stated at cost and not amortized, unless there are predictions by management or assurance that the extension or renewal of rights most likely or definitely not be obtained. Specific costs associated with the acquisition or renewal of land titles are deferred and amortized over the legal term of the ladrights or estimated economic life of the land, whichever is shorter. 10 - 16 4 4 - 15 5 - 10 In accordance with PSAK 47, Accounting for Land, the Company recorded the cost of land separately from the legal fees incurred to obtain land rights and the expenditures for the extension of rights. expenditures are deferred and presented as part of Current Assets on the statements of financial position and amortized over the life of legal rights. The residual values, useful lives and depreciation method are reviewed and adjusted if needed, at each statements of financial position. Tahun Depreciation is comuted using the straight -line method based on the estimated useful lives of the assets as follows : Nilai residu, umur manfaat dan metode penyusutan di review dan disesuaikan jika perlu, pada setiap akhir tahun buku. Biaya -biaya tertentu yang terkait dengan perolehan atau perpanjangan hak atas tanah, ditangguhkan dan diamortisasi sepanjang periode hak atas tanah atau taksiran masa manfaat ekonomis tanah, yang mana yang lebih pendek. Penyusutan dihitung dengan menggunakan metode garis lurus straight-line method berdasarkan taksiran masa manfaat ekonomis aset tetap sebagai berikut : Hak atas tanah dinyatakan sebesar harga perolehan dan tidak diamortisasi, kecuali terdapat prediksi manajemen atau kepastian bahwa perpanjangan atau pembaruan hak kemungkinan besar atau pasti tidak diperoleh. Years 20 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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