Kombinasi Bisnis dan Goodwill Business Combinations and Goodwill
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
k. Aset Tetap k. Fixed Assets Aset tetap, kecuali tanah, dinyatakan sebesar biaya perolehan dikurangi akumulasi penyusutan dan cadangan penurunan nilai. Biaya perolehan termasuk biaya penggantian bagian aset tetap saat biaya tersebut terjadi, jika memenuhi kriteria pengakuan; dan estimasi awal biaya pembongkaran dan pemindahan aset. Fixed assets, except land, are stated at cost less accumulated depreciation and allowance for impairment losses. Such cost includes the cost of replacing part of the fixed assets when that cost is incurred, if the recognition criteria are met; and the initial estimate of the costs of dismantling and removing the assets. Penyusutan aset dimulai pada saat aset tersebut siap untuk digunakan, yaitu pada saat aset tersebut berada pada lokasi dan kondisi yang diinginkan agar aset siap digunakan sesuai dengan keinginan dan maksud manajemen. Depreciation of an asset begins when it is available for use i.e. when it is in the location and condition necessary for it to be capable of operating in the manner intended by management. Penyusutan dihitung dengan menggunakan metode garis lurus selama masa yang lebih pendek antara estimasi masa manfaat ekonomis aset tetap yang bersangkutan atau jika relevan, masa IUP-OP, sebagai berikut: Depreciation is computed using the straight-line method over the shorter of the estimated useful lives of the assets or if applicable, the IUP-OP period, as follows: TahunYears Bangunan 4-20 Building Mesin dan peralatan berat 3-20 Machinery and heavy equipment Kendaraan 4-8 Vehicles Perabotan dan peralatan kantor 4 Office furnitures and equipment Jalan dan jembatan 10-19 Roads and bridges Tempat timbunan batubara 19 Stockpile base Fasilitas pelabuhan 19 Port facilities Conveyor 4-19 Conveyor Biaya pengurusan legal hak atas tanah HGU yang dikeluarkan ketika tanah diperoleh pertama kali diakui sebagai bagian dari biaya perolehan tanah pada akun “Aset Tetap” dan tidak diamortisasi. Biaya pengurusan perpanjangan atau pembaruan legal hak atas tanah diakui sebagai aset tak berwujud dan diamortisasi sepanjang umur hukum hak atau umur ekonomis tanah, mana yang lebih pendek. The legal cost of land rights HGU incurred when the land was acquired initially are recognized as part of the cost of the land under “Fixed Assets” account and not amortized. The legal cost incurred to extend or renew the land rights are recorded as intangible assets and amortized over the shorter of the rights’ legal life or land’s economic life. Beban pemeliharaan dan perbaikan dibebankan pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian pada saat terjadinya. Pengeluaran yang memperpanjang masa manfaat atau memberi tambahan manfaat ekonomis di masa yang akan datang, seperti dalam bentuk peningkatan kapasitas, mutu produksi atau peningkatan standar kinerja, dikapitalisasi. Aset tetap yang dijual dikeluarkan dari kelompok aset tetap berikut akumulasi penyusutannya. Keuntungan atau kerugian dari penjualan aset tetap tersebut dibukukan dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian. Maintenance and repairs expense is charged to the consolidated statement of profit or loss and other comprehensive income as incurred. Expenditures which extend the useful life of the asset or result in the increase of the future economic benefits, such as an increase in capacity and improvement in the quality of output or standard of performance, are capitalized. When assets are disposed of, their carrying values and the related accumulated depreciation are removed from the accounts. Any resulting gain or loss is reflected in the consolidated statement of profit or loss and other comprehensive income. 239 PT TOBA BARA SEJAHTRA TBK 2016 ANNUAL REPORT PT TOBA BARA SEJAHTRA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2016 dan untuk Tahun yang berakhir pada tanggal tersebut Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2016 and For Year then ended Expressed in United States Dollar, unless otherwise stated 242. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan
Parts
» toba bara ar2016 lr ilove compressed
» Sekretaris Perusahaan toba bara ar2016 lr ilove compressed
» Risiko harga bahan bakar Risiko suku bunga Risiko cuaca
» Pendidikan Kesehatan Ekonomi Lingkungan Education Health
» Economy Environment toba bara ar2016 lr ilove compressed
» Education Pendidikan toba bara ar2016 lr ilove compressed
» Health Economy Education Kesehatan Ekonomi Pendidikan
» Health Economy Religion Kesehatan Ekonomi Keagamaan
» Perusahaan The Company UMUM GENERAL
» Perusahaan lanjutan The Company continued
» Dewan Komisaris, UMUM lanjutan GENERAL continued
» Entitas anak Subsidiaries UMUM lanjutan GENERAL continued
» Entitas anak lanjutan Subsidiaries continued
» Persetujuan penerbitan laporan keuangan konsolidasian
» Authorization to issue the consolidated financial statements
» Dasar Penyajian IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN SUMMARY OF SIGNIFICANT ACCOUNTING
» Dasar Penyajian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Perubahan kebijakan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prinsip-prinsip Konsolidasian Principles of Consolidation
» Prinsip-prinsip Konsolidasian lanjutan Principles of Consolidation continued
» Kombinasi Bisnis dan Goodwill Business Combinations and Goodwill
» Kombinasi Bisnis dan Goodwill lanjutan Business Combinations and Goodwill
» Penentuan Nilai Wajar Determination of Fair Value
» Penentuan Nilai Wajar lanjutan Determination of Fair Value continued
» Transaksi dan Saldo dalam Mata Uang asing Foreign Currency Transaction and Balance
» Transaksi Dengan Pihak Berelasi Transactions With Related Parties
» Kas dan Setara Kas Cash and Cash Equivalents
» Biaya Dibayar di Muka dan Uang Muka Prepayments and Advances
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset Tetap lanjutan Fixed Assets continued
» Sewa Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penurunan Nilai Aset Non-Keuangan Impairment of Non-Financial Assets
» Penurunan Nilai Aset Non-keuangan lanjutan Impairment
» Pengeluaran Eksplorasi, Evaluasi dan Pengembangan
» Exploration, Evaluation and Development Expenditure
» Pengeluaran Eksplorasi, Evaluasi dan Pengembangan lanjutan
» Exploration, Evaluation and Development Expenditure continued
» Pengeluaran eksplorasi, SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Tanaman perkebunan Plantations SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Tanaman perkebunan lanjutan Plantations continued
» Provisi Provisions SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya Pengelolaan Lingkungan Hidup Environmental Expenses
» Biaya Pengupasan Lapisan Tanah Stripping Cost
» Biaya Pengupasan Lapisan Tanah lanjutan Stripping Cost continued
» Liabilitas Imbalan Kerja Employee Benefit Liabilities
» Pengakuan Pendapatan dan Beban Revenue and Expense Recognition
» Perpajakan Taxation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Perpajakan lanjutan Taxation lanjutan
» Perpajakan lanjutan Taxation continued Instrumen Keuangan Financial Instruments
» Instrumen keuangan lanjutan Financial instruments continued
» Laba per Saham Dasar Basic Earnings per Share
» Segmen Operasi Operation Segment
» Biaya Penerbitan Emisi Efek Ekuitas Stock Issuance Costs
» IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan
» Kapitalisasi Biaya Pinjaman Capitalization of Borrowing Costs
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» PERTIMBANGAN, ESTIMASI DAN ASUMSI AKUNTANSI SIGNIFIKAN lanjutan SIGNIFICANT ACCOUNTING
» PERTIMBANGAN, ESTIMASI DAN ASUMSI AKUNTANSI SIGNIFIKAN lanjutan
» SIGNIFICANT ACCOUNTING toba bara ar2016 lr ilove compressed
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PERSEDIAAN INVENTORIES toba bara ar2016 lr ilove compressed
» PERSEDIAAN lanjutan INVENTORIES continued
» BIAYA DIBAYAR DI MUKA PREPAID EXPENSE
» UANG MUKA ADVANCES toba bara ar2016 lr ilove compressed
» TANAMAN PERKEBUNAN PLANTATIONS toba bara ar2016 lr ilove compressed
» ASET EKSPLORASI DAN EVALUASI EXPLORATION AND EVALUATION ASSETS
» PROPERTI PERTAMBANGAN MINE PROPERTIES
» GOODWILL GOODWILL toba bara ar2016 lr ilove compressed
» GOODWILL lanjutan GOODWILL continued
» UTANG USAHA lanjutan TRADE PAYABLES continued
» UTANG LAIN-LAIN OTHER PAYABLES
» Pajak dibayar di muka dan estimasi tagihan pajak
» Prepaid taxes and estimated claim for tax refund
» Beban pajak lanjutan Tax expense continued
» Asetliabilitas pajak tangguhan Deferred tax assetsliabilities
» Surat Ketetapan Pajak Tax Assessments
» Administrasi Administration PERPAJAKAN lanjutan TAXATION continued
» Pengampunan Pajak Tax Amnesty
» Pengampunan Pajak lanjutan Tax Amnesty continued
» Lain-lain Others PERPAJAKAN lanjutan TAXATION continued
» BEBAN AKRUAL ACCRUED EXPENSES UANG MUKA PELANGGAN ADVANCES FROM CUSTOMERS
» Bank Sindikasi Syndicated banks
» Bank Sindikasi lanjutan Syndicated banks continued
» PT Bank Rakyat Indonesia Persero Tbk “BRI”
» PT Bank Rakyat Indonesia Persero Tbk “BRI” lanjutan
» PT Bank Rakyat Indonesia Persero Tbk “BRI” continued
» SEWA PEMBIAYAAN toba bara ar2016 lr ilove compressed
» FINANCE LEASES toba bara ar2016 lr ilove compressed
» SEWA PEMBIAYAAN lanjutan FINANCE LEASES continued
» PROVISI UNTUK REKLAMASI DAN PENUTUPAN TAMBANG
» PROVISION FOR MINE RECLAMATION AND MINE CLOSURE
» PROVISI UNTUK REKLAMASI DAN PENUTUPAN TAMBANG lanjutan
» PROVISION FOR MINE RECLAMATION AND MINE CLOSURE continued
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITIES
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITIES lanjutan
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» SELISIH AKUISISI toba bara ar2016 lr ilove compressed
» KERUGIAN KUMULATIF ATAS INSTRUMEN DERIVATIF UNTUK LINDUNG NILAI ARUS KAS
» CUMULATIVE LOSSES toba bara ar2016 lr ilove compressed
» KEPENTINGAN NON-PENGENDALI NON-CONTROLLING INTERESTS
» KEPENTINGAN NON-PENGENDALI lanjutan NON-CONTROLLING INTERESTS continued
» PENJUALAN SALES toba bara ar2016 lr ilove compressed
» BEBAN POKOK PENJUALAN COST OF GOODS SOLD
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» BEBAN PENJUALAN DAN PEMASARAN SELLING AND MARKETING EXPENSES
» BEBAN PENDAPATAN LAIN-LAIN - NETO OTHER EXPENSES INCOME - NET
» INSTRUMEN DERIVATIF DERIVATIVE INSTRUMENTS
» INSTRUMEN DERIVATIF lanjutan DERIVATIVE INSTRUMENTS continued
» Piutang lain-lain Other receivables
» Other receivables continued TRANSAKSI DAN SALDO PIHAK BERELASI RELATED PARTY TRANSACTIONS AND
» Uang muka - jangka panjang Advances - long-term portion
» Utang dividen Dividend payables
» TRANSAKSI DAN SALDO PIHAK BERELASI lanjutan
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING
» MONETARY ASSETS toba bara ar2016 lr ilove compressed
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING lanjutan
» INFORMASI SEGMEN USAHA OPERATING SEGMENT INFORMATION
» INFORMASI SEGMEN USAHA lanjutan OPERATING
» NILAI WAJAR INSTRUMEN KEUANGAN FAIR VALUE FINANCIAL INSTRUMENTS
» KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN lanjutan
» FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES continued
» Subsidiary - ABN PERJANJIAN DAN KOMITMEN PENTING SIGNIFICANT
» PERJANJIAN DAN KOMITMEN PENTING lanjutan
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