Aset Takberwujud lanjutan Intangible Asset continued
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
l. Aset Takberwujud lanjutan
l. Intangible Asset continued
Masa manfaat aset takberwujud dinilai baik terbatas atau tidak terbatas. The useful lives of intangible asset are assessed as either finite or infinite. Lisensi Oracle adalah aset takberwujud yang diperoleh dengan masa manfaat yang terbatas, yang merupakan biaya Grup, yang berhubungan dengan penggunaan lisensi Oracle untuk sistem akuntansi. Biaya ini diamortisasi dengan menggunakan metode garis lurus selama taksiran masa manfaat ekonomis 4 empat tahun. Oracle license is an intangible asset acquired with a finite useful life, which represents the cost of the Group, related to the using of the Oracle license for accounting system. These costs are amortized using the straight-line method over the estimated useful lives of 4 four years. Periode amortisasi dan metode amortisasi ditelaah minimum setiap akhir periodetahun buku. Perubahan masa manfaat yang diharapkan atau pola yang diharapkan dari konsumsi manfaat ekonomi masa depan dari aset dicatat dengan mengubah periode amortisasi atau metode, yang sesuai, dan diperlakukan sebagai perubahan estimasi akuntansi. Beban amortisasi aset takberwujud dengan masa manfaat terbatas diakui dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian dalam kategori biaya sesuai dengan fungsi dari aset takberwujud. The amortization period and the amortization method are reviewed at least at each financial periodyear end. Changes in the expected useful life or the expected pattern of consumption of future economic benefits embodied in the asset is accounted for by changing the amortization period or method, as appropriate, and are treated as change in accounting estimates. The amortization expense on intangible assets with finite lives is recognized in the consolidated statement of profit or loss and other comprehensive income in the expense category consistent with the function of the intangible assets. Laba atau rugi yang timbul dari penghentian pengakuan aset takberwujud diukur sebagai perbedaan antara jumlah neto hasil pelepasan dan nilai tercatat aset dan diakui dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian pada saat aset tersebut dihentikan pengakuannya. Gain or loss arising from derecognition of an intangible asset is measured as the difference between the net disposal proceeds and the carrying amount of the asset and is recognized in the consolidated statements of profit or loss and other comprehensive income when the asset is derecognized. m. Sewa m. LeasesParts
» SOCI Financial Statements per 31 March 2016 1462337683
» Pendirian Perusahaan dan Informasi Umum
» Penawaran Umum Efek Perusahaan
» Struktur Entitas UMUM lanjutan GENERAL continued
» Struktur Entitas Penyelesaian Laporan Completion of the Consolidated Financial Statements
» Prinsip-prinsip Konsolidasi Principles of Consolidation
» Akuntansi Kombinasi Kombinasi Bisnis Business Combination
» Kombinasi Bisnis lanjutan Business Combination continued
» Aset dan Liabilitas Keuangan lanjutan Financial Assets and Liabilities continued
» Financial Assets and Liabilities continued i Aset Keuangan lanjutan
» Beban Dibayar Dimuka Prepaid Expenses Aset Tetap Fixed Assets
» Aset Tetap lanjutan Fixed Assets continued
» Aset Takberwujud lanjutan Intangible Asset continued
» Sewa Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa lanjutan Leases continued
» Pengakuan Pendapatan Kontrak Konstruksi Construction Contract
» Imbalan Kerja Employee Benefits
» Pajak Penghasilan Income Tax
» Pajak Penghasilan lanjutan Income Tax continued
» Laba per Saham Dasar Transaksi dan Saldo dalam Mata Uang Asing
» Biaya Emisi Saham Share Issuance Costs Provisi dan Kontinjensi Provisions and Contingencies
» Standar Akuntansi Baru lanjutan New Accounting Standards continued
» SUMBER ESTIMASI SOURCE OF ESTIMATION UNCERTAINTY
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS KAS DAN SETARA KAS lanjutan CASH
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PERSEDIAAN INVENTORIES UANG MUKA DAN BEBAN DIBAYAR DIMUKA
» PENDAPATAN YANG MASIH HARUS DITAGIH UNBILLED REVENUES ASET TETAP FIXED ASSETS
» ASET TETAP lanjutan 12. FIXED ASSETS continued
» ASET TETAP lanjutan FIXED ASSETS continued ASET TAKBERWUJUD INTANGIBLE ASSET
» PT Bank Artha Graha Internasional Tbk BAG PT Bank Artha Graha Internasional Tbk BAG
» PT Bank Central Asia Tbk BCA lanjutan PT
» PT Bank Central Asia Tbk BCA lanjutan PT PT Bank Jasa Jakarta BJJ PT Bank Jasa Jakarta BJJ
» PT Bank Mandiri Persero Tbk Mandiri PT Bank Mandiri Persero Tbk Mandiri
» PT Bank Sinarmas Tbk PT Bank Sinarmas Tbk
» BALANCES AND SOCI Financial Statements per 31 March 2016 1462337683
» SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI lanjutan BALANCES AND
» PINJAMAN BANK JANGKA PANJANG lanjutan LONG-TERM BANK LOANS continued
» PT Bank Mandiri Persero Tbk Mandiri lanjutan PT Bank Mandiri Persero Tbk Mandiri continued
» PT Bank PT Bank Mandiri Persero Tbk Mandiri continued
» PT Bank Mandiri Persero Tbk Mandiri lanjutan PT Bank Mandiri Persero Tbk Mandiri
» PT Bank OCBC NISP Tbk OCBC dan Oversea-Chinese
» PT Bank OCBC NISP Tbk OCBC dan
» DBS Bank Lt DBS DBS Bank Lt DBS PT Selaras Pratama Utama SPU
» DBS Bank Lt DBS lanjutan DBS Bank Lt DBS continued
» RHB Bank L Ltd. RHB RHB Bank L Ltd. RHB CIMB Bank Berhard
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITIES
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITIES continued
» LABA PER SAHAM EARNINGS PER SHARE KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS
» NILAI WAJAR FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES continued
» SEGMEN OPERASI OPERATING SEGMENT SEGMEN OPERASI lanjutan OPERATING SEGMENT continued
» SEGMEN OPERASI lanjutan OPERATING SEGMENT continued
» IKATAN DAN KONTINJENSI COMMITMENTS AND CONTINGENCIES
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