Property, Tunas Baru Lampung ANNUAL TBL 2010
2. Ikhtisar Kebijakan Akuntansi dan Pelaporan
Keuangan Penting Lanjutan 2. Summary of Significant Accounting and Financial Reporting Policies Continuedp. Saham Treasuri
p. Treasury Stocks
Saham treasuri dicatat dengan metode nilai nominal par value. Treasury stocks are accounted for using the par value method. Dengan metode nilai nominal, saham treasuri dicatat sebesar nilai nominal saham yang diperoleh kembali dalam akun “Saham Treasuri” dan disajikan sebagai pengurang akun “Modal Saham”. Apabila saham treasuri tersebut semula dikeluarkan dengan harga di atas nilai nominal, akun “Tambahan Modal Disetor” akan didebit sebesar selisih harga perolehan kembali dengan nilai nominal saham yang bersangkutan. Under the par value method, the treasury stock is accounted for at par value as “Treasury Stock” account and presented as a reduction of “Capital Stock” account. If the treasury stock had originally been issued at a price above par value, the “Additional Paid-in Capital” account is debited for the related difference between the par value and the reacquisition cost of the treasury stocks.q. Biaya Emisi Efek Ekuitas
q. Stock Issuance Costs
Biaya emisi efek ekuitas dikurangkan dari akun “Tambahan modal disetor” atas bagian saham yang diterbitkan dan tidak diamortisasi. Stock issuance costs are deducted from the “Additional paid-in capital” portion of the stocks issued and are not amortized.r. Penurunan Nilai Aset Non-Keuangan
r. Impairment of Non-Financial Assets
Manajemen menelaah ada atau tidaknya indikasi penurunan nilai aset pada tanggal neraca dan kemungkinan penyesuaian ke nilai yang dapat diperoleh kembali apabila terdapat keadaan yang mengindikasikan terjadinya penurunan nilai aset. An assessment by management of the asset value is made at each balance sheet date to determine whether there is any indication of impairment of any asset and possible write-down to its recoverable amount whenever events or changes in circumstances indicate that the asset value is impaired. Kerugian penurunan nilai diakui jika nilai tercatat aset melebihi nilai yang dapat diperoleh kembali. Nilai aset yang dapat diperoleh kembali dihitung berdasarkan nilai pakai atau harga jual bersih, mana yang lebih tinggi. Di lain pihak, pemulihan penurunan nilai diakui apabila terdapat indikasi bahwa penurunan nilai tersebut tidak lagi terjadi. An impairment loss is recognized only if the carrying amount of an asset exceeds the recoverable amount. An asset’s recoverable amount is computed as the higher of the asset’s value in use and its net selling price. On the other hand, a reversal of an impairment loss is recognized whenever there is an indication that the asset is not impaired anymore. Penurunan pemulihan nilai aset dibebankan dikreditkan ke laba rugi konsolidasi tahun berjalan. The amount of impairment loss reversal of impairment loss is charged to credited in current year’s operations.Parts
» Tunas Baru Lampung ANNUAL TBL 2010
» Umum Lanjutan Public Offering of Shares
» Ikhtisar Kebijakan Akuntansi dan Pelaporan
» Adoption of Revised Statements of Prinsip Prinsip Prinsip
» Principles Transaksi dan Saldo dalam Mata Uang Transaksi Hubungan Istimewa
» Transaksi Hubungan Istimewa Lanjutan
» Transactions Tunas Baru Lampung ANNUAL TBL 2010
» Penggunaan Estimasi Tunas Baru Lampung ANNUAL TBL 2010
» Persediaan Tunas Baru Lampung ANNUAL TBL 2010
» Inventories Tunas Baru Lampung ANNUAL TBL 2010
» Biaya Dibayar Dimuka Tunas Baru Lampung ANNUAL TBL 2010
» Prepaid Expenses Tunas Baru Lampung ANNUAL TBL 2010
» Piutang Hutang Plasma Tunas Baru Lampung ANNUAL TBL 2010
» Aset Real Estat Tunas Baru Lampung ANNUAL TBL 2010
» Tanaman Perkebunan Tanaman Perkebunan Lanjutan Plantations Continued Aset Tetap
» Aset Tetap Lanjutan Aset Tetap Lanjutan Aset Tetap Lanjutan Aset Tetap Lanjutan
» Property, Tunas Baru Lampung ANNUAL TBL 2010
» Biaya Tangguhan Hak atas Tanah
» Saham Treasuri Tunas Baru Lampung ANNUAL TBL 2010
» Treasury Stocks Tunas Baru Lampung ANNUAL TBL 2010
» Stock Issuance Costs Tunas Baru Lampung ANNUAL TBL 2010
» Penurunan Nilai Aset Non-Keuangan
» Pengakuan Pendapatan dan Beban
» Pengakuan Tunas Baru Lampung ANNUAL TBL 2010
» Revenue Biaya Pinjaman Biaya Pinjaman Lanjutan
» Borrowing Costs Continued Tunas Baru Lampung ANNUAL TBL 2010
» Imbalan Kerja Tunas Baru Lampung ANNUAL TBL 2010
» Pajak Penghasilan Tunas Baru Lampung ANNUAL TBL 2010
» Laba Per Saham Tunas Baru Lampung ANNUAL TBL 2010
» Earnings per Share Tunas Baru Lampung ANNUAL TBL 2010
» Informasi Segmen Tunas Baru Lampung ANNUAL TBL 2010
» Segment Information Tunas Baru Lampung ANNUAL TBL 2010
» Kejadian Setelah Tanggal Neraca
» Pengunaan Events after the Balance Sheet Date
» Management Use of Estimates, Judgments
» Kas dan Setara Kas Cash and Cash Equivalents
» Cash and Cash Equivalents Continued
» Investasi Jangka Pendek Events after the Balance Sheet Date
» Piutang Usaha Lanjutan Berdasarkan Pelanggan By Debtor
» Trade Accounts Receivable Continued
» Berdasarkan Pelanggan Lanjutan By Debtor Continued
» Persediaan Inventories Berdasarkan Mata Uang By Currency
» Persediaan Lanjutan Inventories Continued
» Pajak Dibayar Dimuka Berdasarkan Mata Uang By Currency
» Prepaid Taxes Berdasarkan Mata Uang By Currency
» Uang Muka Berdasarkan Mata Uang By Currency
» Piutang dari dan Hutang kepada Pihak yang Mempunyai Hubungan Istimewa Lanjutan
» Due from and Due to Related Parties Continued
» Piutang dan Hutang Plasma – Bersih Due from and Due to Plasma – Net
» Aset Real Estat Real Estate Assets Tanaman Perkebunan Plantations
» Tanaman Perkebunan Lanjutan Plantations Continued
» Aset Tetap Property, Plant, and Equipment
» Aset Tetap Lanjutan Property, Plant, and Equipment Continued
» Aset Tetap Lanjutan Property, Plant, and Equipment Continued Aset untuk Disewakan Assets for Lease
» Aset untuk Disewakan Lanjutan Assets for Lease Continued
» Hutang Usaha Lanjutan Trade Accounts Payable Continued
» Kewajiban Lancar Lain-lain Other Current Liabilities
» Hutang Bank Lanjutan Bank Loans Continued
» Uang Muka Diterima Advances Received Pinjaman Diterima Borrowings
» Hutang Lain-lain Lanjutan Other Payables Continued
» Nilai Wajar Aset dan Kewajiban Keuangan Fair Value of Financial Assets and Financial
» Nilai Wajar Aset dan Kewajiban Keuangan Lanjutan
» Fair Value of Financial Assets and Financial Liabilities Continued
» Hak Minoritas atas Aset Bersih dan Rugi Laba Bersih Anak Perusahaan
» Minority Interest in Net Assets and Net Loss Income of the Subsidiaries Modal Saham Capital Stock
» Modal Saham Lanjutan Capital Stock Continued
» Modal Saham Lanjutan Capital Stock Continued Saham Treasuri Treasury Stock
» Saham Treasuri Lanjutan Treasury Stocks Continued
» Selisih Nilai Transaksi Restrukturisasi Entitas Sepengendali Lanjutan
» Difference in Pendapatan Usaha Net Sales
» Pendapatan Usaha Lanjutan Net Sales Continued Beban Pokok Penjualan Cost of Goods Sold
» Beban Pokok Penjualan Lanjutan Cost of Goods Sold Continued
» Beban Usaha Operating Expenses
» Imbalan Pasca-Kerja Lanjutan Post-Employment Benefits Continued Pajak Penghasilan Income Tax
» Pajak Penghasilan Lanjutan Income Tax Continued
» Cadangan Umum Appropriation for General Reserve
» Cadangan Umum Lanjutan Appropriation Dividen Dividends
» Dividen Lanjutan Dividends Continued
» Laba Per Saham Earnings Per Share
» Sifat dan Transaksi Hubungan Istimewa Nature of Relationship and Transactions
» Sifat dan Transaksi Hubungan Istimewa Lanjutan
» Nature of Relationship and Transactions with Related Parties Continued
» Ikatan dan Perjanjian Penting Commitments and Agreements
» Ikatan dan Perjanjian Penting Lanjutan Commitments and Agreements Continued
» PT Bank Mandiri Persero Tbk Mandiri Lanjutan
» PT Bank Rakyat Indonesia Persero Tbk BRI Continued
» Kontrak Tunas Baru Lampung ANNUAL TBL 2010
» PT Bank Internasional Indonesia Tbk
» Natixis, cabang Singapura Natixis
» Natixis, Tunas Baru Lampung ANNUAL TBL 2010
» Natixis, Perjanjian Jasa Verifikasi Persediaan
» Stock Verification Services Agreement
» Instrumen Derivatif Derivative Instruments
» Instrumen Derivatif Lanjutan Derivative Instruments Continued
» Informasi Segmen Usaha Segment Information
» Informasi Segmen Usaha Lanjutan 44. Segment Information Continued
» Informasi Segmen Usaha Lanjutan Segment Information Continued
» Tujuan dan Kebijakan Manajemen Risiko Keuangan Lanjutan Financial Risk
» Tujuan dan Kebijakan Manajemen Risiko Keuangan Lanjutan
» Penyajian Kembali Etiket Merek
» Penerbitan Standar Akuntansi Keuangan Baru Prospective Accounting Pronouncements
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