Deferred Expense ACCOUNTING POLICIES continued
2. KEBIJAKAN AKUNTANSI lanjutan
2. ACCOUNTING POLICIES continued
ad. Instrumen Keuangan lanjutan ad. Financial Instrument continued Pinjaman yang Diberikan dan Piutang Loans and Receivables Derivatif yang melekat pada kontrak utama dicatat sebagai derivatif yang terpisah apabila karakteristik dan risikonya tidak berkaitan erat dengan kontrak utama, dan kontrak utama tersebut tidak dinyatakan dengan nilai wajar. Derivatif melekat ini diukur dengan nilai wajar dengan laba atau rugi yang timbul dari perubahan nilai wajar diakui pada laporan laba rugi konsolidasi. Penilaian kembali hanya terjadi jika terdapat perubahan dalam ketentuan ketentuan kontrak yang secara signifikan mengubah arus kas yang akan diperlukan. Derivatives embedded in main contracts are recorded as separate derivatives when the characteristics and risks are not closely related to the main contract, and the host contract is not carried at fair value. These embedded derivatives are measured at fair value with gains or losses arising from changes in fair value recognized in the consolidated statements of income. The revaluation occur only if there is a change in the applicable provisions of the contract that significantly alter the cash flow that will be required. Pinjaman yang diberikan dan piutang adalah aset keuangan non derivatif dengan pembayaran tetap atau telah ditentukan, yang tidak mempunyai kuotasi di pasar aktif. Loans and receivables are non derivative financial assets with fixed or predetermined payment, which does not have a quotation in an active market. Aset keuangan tersebut diukur sebesar biaya perolehan diamortisasi amortized cost dengan menggunakan metode suku bunga efektif effective interest rate. Keuntungan dan kerugian diakui dalam laporan laba rugi konsolidasi pada saat pinjaman yang diberikan dan piutang dihentikan pengakuannya atau mengalami penurunan nilai. Financial assets are measured at amortized cost by using the effective interest rate method Gains and losses are recognized in the consolidated income statements as loans and receivables derecognized or impaired. Kas dan setara kas, piutang usaha dan piutang lainnya, piutang hubungan istimewa, aset keuangan lancar lainnya, piutang jangka panjang dan aset keuangan tidak lancar lainnya Perusahaan dan Anak Perusahaan termasuk dalam kategori ini. Cash and cash equivalents, accounts receivable and other receivables, due from related parties, other current financial assets, long-term receivables and other non-current financial assets of the Company and its Subsidiaries included in this category. Indikasi penurunan nilai ditetapkan pada setiap individu pemberi kerja secara terseleksi dengan mempertimbangkan risiko dari tidak tertagihnya aset keuangan tersebut. Indications of decline in the value assigned to each individual employer are selected by considering the risk of non-collection of such financial assets.Parts
» PT Wijaya Karya (Persero) Tbk - Investor Relations: Centre
» The Companys Establishment GENERAL
» Pendirian Perusahaan lanjutan GENERAL continued
» The Companys Establishment continued
» Bidang Usaha GENERAL continued
» Pengurus Perseroan GENERAL continued
» Pengurus Perseroan lanjutan GENERAL continued
» Management of the Company continued
» Perusahaan Anak GENERAL continued
» Perusahaan Anak lanjutan GENERAL continued
» UMUM UMUM lanjutan UMUM lanjutan UMUM lanjutan UMUM lanjutan UMUM lanjutan UMUM lanjutan
» UMUM lanjutan PT Wijaya Karya (Persero) Tbk - Investor Relations: Centre
» Penawaran Umum Saham Perusahaan
» Public Offering the Company Shares
» GENERAL continued PT Wijaya Karya (Persero) Tbk - Investor Relations: Centre
» Prinsip - prinsip Konsolidasi
» Prinsip - prinsip Konsolidasi lanjutan
» Transaksi dan Saldo dalam Mata Uang Asing
» Transaction and Balance in Foreign Currency
» Piutang ACCOUNTING POLICIES continued
» Receivables ACCOUNTING POLICIES continued
» Piutang lanjutan ACCOUNTING POLICIES continued
» Receivables continued ACCOUNTING POLICIES continued
» Penyisihan Penurunan Nilai lanjutan
» TagihanKewajiban Bruto Pemberi Kerja
» Persediaan ACCOUNTING POLICIES continued
» Inventory ACCOUNTING POLICIES continued
» Persediaan lanjutan ACCOUNTING POLICIES continued
» Inventory continued ACCOUNTING POLICIES continued
» Prepaid expenses ACCOUNTING POLICIES continued
» Investasi ACCOUNTING POLICIES continued
» Investment ACCOUNTING POLICIES continued
» Investasi lanjutan ACCOUNTING POLICIES continued
» Investment continued ACCOUNTING POLICIES continued
» Tanah Belum Dikembangkan ACCOUNTING POLICIES continued
» Land for Development ACCOUNTING POLICIES continued
» Aset Tetap lanjutan Fixed Assets continued
» Penurunan nilai aset non keuangan
» Proyek Kerja Sama ACCOUNTING POLICIES continued
» Uang Muka dari Pelanggan Advance from Costumer
» Biaya Emisi Saham ACCOUNTING POLICIES continued
» Share Issue Cost ACCOUNTING POLICIES continued
» Saham Beredar yang Diperoleh Kembali
» Treasury Stock ACCOUNTING POLICIES continued
» Dana Pensiun dan Imbalan Pasca Kerja
» Pension and Other Benefit Cost
» Uang Muka Proyek Jangka Panjang
» Pengakuan Pendapatan dan Beban
» Revenue and Expense Recognition
» KEBIJAKAN AKUNTANSI lanjutan KEBIJAKAN AKUNTANSI lanjutan ACCOUNTING POLICIES continued
» KEBIJAKAN AKUNTANSI lanjutan ACCOUNTING POLICIES continued
» Bunga Pinjaman Interest Loans
» Beban Ditangguhkan ACCOUNTING POLICIES continued
» Deferred Expense ACCOUNTING POLICIES continued
» Goodwill ACCOUNTING POLICIES continued
» Revaluasi ACCOUNTING POLICIES continued
» Revaluation ACCOUNTING POLICIES continued
» Revaluasi lanjutan ACCOUNTING POLICIES continued
» Revaluation continued ACCOUNTING POLICIES continued
» KEBIJAKAN AKUNTANSI lanjutan PT Wijaya Karya (Persero) Tbk - Investor Relations: Centre
» ACCOUNTING POLICIES continued PT Wijaya Karya (Persero) Tbk - Investor Relations: Centre
» CASH AND CASH EQUIVALENT continued
» CASH AND CASH EQUIVALENT continued PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan PT Wijaya Karya (Persero) Tbk - Investor Relations: Centre
» TRADE RECEIVABLES continued PT Wijaya Karya (Persero) Tbk - Investor Relations: Centre
» PIUTANG RETENSI PT Wijaya Karya (Persero) Tbk - Investor Relations: Centre
» RETENTION RECEIVABLES PT Wijaya Karya (Persero) Tbk - Investor Relations: Centre
» PIUTANG RETENSI lanjutan PT Wijaya Karya (Persero) Tbk - Investor Relations: Centre
» RETENTION RECEIVABLES continued PT Wijaya Karya (Persero) Tbk - Investor Relations: Centre
» RETENTION RECEIVABLES continued Pihak ketiga
» PIUTANG LAIN-LAIN PT Wijaya Karya (Persero) Tbk - Investor Relations: Centre
» OTHER RECEIVABLES PT Wijaya Karya (Persero) Tbk - Investor Relations: Centre
» PIUTANG LAIN-LAIN lanjutan PT Wijaya Karya (Persero) Tbk - Investor Relations: Centre
» OTHER RECEIVABLES continued PERSEDIAAN INVENTORIES
» PERSEDIAAN lanjutan PT Wijaya Karya (Persero) Tbk - Investor Relations: Centre
» INVENTORIES lanjutan PT Wijaya Karya (Persero) Tbk - Investor Relations: Centre
» INVENTORIES continued PT Wijaya Karya (Persero) Tbk - Investor Relations: Centre
» UANG MUKA ADVANCES PT Wijaya Karya (Persero) Tbk - Investor Relations: Centre
» PAJAK DIBAYAR DI MUKA PREPAID TAXES
» BIAYA DIBAYAR DI MUKA PREPAID EXPENSES
» BIAYA DIBAYAR DI MUKA lanjutan PREPAID EXPENSES continued
» JAMINAN USAHA BUSINESS GUARANTEE
» INVESTASI PADA PERUSAHAAN ASOSIASI INVESTMENT IN ASSOCIATED COMPANIES
» TANAH BELUM DIKEMBANGKAN LAND FOR DEVELOPMENT
» ASET TETAP lanjutan FIXED ASSET continued
» SETORAN DANA KERJA SAMA OPERASI OPERATION COOPERATION FUND DEPOSIT
» GOODWILL GOODWILL PT Wijaya Karya (Persero) Tbk - Investor Relations: Centre
» ASET LAIN-LAIN lanjutan OTHER ASSETS continued PINJAMAN JANGKA PENDEK SHORT-TERM LOAN
» PT Bank Mandiri Persero Tbk.
» PT Bank Mandiri Persero Tbk. lanjutan
» PT Bank Mandiri Persero Tbk. continued
» PT Bank Rakyat Indonesia Persero Tbk.
» PINJAMAN JANGKA PENDEK lanjutan SHORT-TERM LOAN continued
» PT Bank DBS Indonesia lanjutan
» PT Bank Mandiri Persero, Tbk. lanjutan PT Bank CIMB Niaga Tbk PT Bank CIMB Niaga Tbk
» PT Bank CIMB Niaga Tbk lanjutan PT Bank CIMB Niaga Tbk continued
» PT Bank Negara Indonesia Persero, Tbk.
» PT Bank CIMB Niaga Tbk lanjutan
» PT Bank CIMB Niaga Tbk continued
» HUTANG USAHA ACCOUNT PAYABLES
» HUTANG USAHA lanjutan ACCOUNT PAYABLES continued
» HUTANG LAIN LAIN OTHER PAYABLES
» Hutang Pajak PERPAJAKAN TAXES
» Tax payable PERPAJAKAN TAXES
» Beban Pajak Penghasilan PERPAJAKAN TAXES
» Beban Pajak Penghasilan lanjutan
» PERPAJAKAN lanjutan TAXES continued
» UANG MUKA DARI PELANGGAN ADVANCE RECEIVED FROM CUSTOMER
» BIAYA YANG MASIH HARUS DIBAYAR ACCRUED EXPENSES
» PENDAPATAN YANG DITERIMA DIMUKA UNEARNED REVENUE
» KEWAJIBAN IMBALAN PASCA KERJA POST EMPLOYEE BENEFIT LIABILITIES
» KEWAJIBAN IMBALAN PASCA KERJA lanjutan
» UANG MUKA PROYEK JANGKA PANJANG ADVANCE FOR LONG TERM PROJECTS
» PT IKB Deutsche Industrie Bank. AG
» HUTANG BANK lanjutan BANK LOAN continued
» HAK MINORITAS MINORITY INTEREST
» MODAL SAHAM lanjutan CAPITAL STOCK continued
» MODAL SAHAM YANG DIPEROLEH KEMBALI TREASURY STOCK
» TAMBAHAN MODAL SETOR ADDITIONAL PAID-IN CAPITAL
» TAMBAHAN MODAL SETOR lanjutan ADDITIONAL PAID-IN CAPITAL continued
» PEMBAGIAN LABA APPROPRIATION OF RETAINED EARNING
» LABA RUGI BERSIH PER SAHAM DASAR BASIC EARNINGS LOSS PER SHARE
» BEBAN POKOK PENJUALAN COST OF SALES
» BEBAN POKOK PENJUALAN lanjutan COST OF SALES continued
» LABA RUGI PROYEK KERJASAMA OPERASI PROFIT LOSS JO PROJECT
» BEBAN PENJUALAN BEBAN USAHA OPERATING EXPENSE
» SALES EXPENSES BEBAN USAHA OPERATING EXPENSE
» PENDAPATAN BEBAN LAIN LAIN OTHER INCOME EXPENSE
» PENDAPATAN BEBAN LAIN LAIN lanjutan OTHER INCOME EXPENSE continued
» PERJANJIAN KERJASAMA JOINT OPERATION AGREEMENT
» PERJANJIAN KERJASAMA lanjutan JOINT OPERATION AGREEMENT continued
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» RELATED PARTY TRANSACTION continued
» PERIKATAN DAN KONTINJENSI COMMITMENT AND CONTINGENCY
» PERIKATAN DAN KONTINJENSI lanjutan COMMITMENT AND CONTINGENCY continued
» PERISTIWA SETELAH TANGGAL NERACA SUBSEQUENT EVENT
» PROSPECTIVE ACCOUNTING PT Wijaya Karya (Persero) Tbk - Investor Relations: Centre
Show more