Dana Pencadangan untuk Penggantian atas
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING
lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continuedh. Persediaan lanjutan
h. Inventories continued
Tanah belum dimatangkan lanjutan Land not yet developed continued Biaya yang telah dikapitalisasi ke proyek pengembangan real estat dialokasikan ke setiap unit real estat dengan metode identifikasi khusus. Costs capitalized to real estate project development are allocated to each real estate unit using the specific identification method. Pengkajian atas estimasi dan alokasi biaya dilakukan pada setiap akhir periode pelaporan sampai proyek selesai secara substansial, jika terjadi perubahan mendasar Perusahaan dan Entitas Anak akan melakukan revisi dan realokasi biaya. Estimates and cost allocation are reviewed at the end of each financial reporting period until the project is substantially completed. If there are fundamental changes on the basis of current estimates, the Group will revise and reallocate the cost. Beban yang diakui pada saat terjadinya adalah biaya yang tidak berhubungan dengan proyek real estat. Expenses which are not related to the development of real estate are recognized when incurred.i. Biaya Dibayar di Muka
i. Prepaid Expenses
Biaya dibayar di muka diamortisasi selama manfaat dengan menggunakan metode garis lurus. Prepaid expenses are amortized over the periods benefited using the straight-line method.j. Investasi pada Entitas Asosiasi
j. Investment in Associate
Investasi Perusahaan pada entitas asosiasi diukur dengan menggunakan metode ekuitas. Entitas asosiasi adalah suatu entitas di mana Perusahaan mempunyai pengaruh signifikan. Sesuai dengan metode ekuitas, nilai perolehan investasi ditambah atau dikurang dengan bagian Perusahaan atas laba atau rugi bersih, dan penerimaan dividen dari, entitas asosiasi sejak tanggal perolehan. The Company’s investments in associates are accounted for using the equity method. An associated entity is an entity in which the Company has significant influence. Under the equity method, the cost of investment is increased or decreased by the Company’s share in net earnings or losses of, and dividends received from, the associate since the date of acquisition. Laporan laba rugi komprehensif konsolidasian mencerminkan bagian Perusahaan atas hasil operasi dari entitas asosiasi. Bila terdapat perubahan yang diakui langsung pada ekuitas dari entitas asosiasi, Perusahaan mengakui bagiannya atas perubahan tersebut dan mengungkapkan hal ini, jika relevan dalam laporan perubahan ekuitas. Laba atau rugi yang belum direalisasi sebagai hasil dari transaksi-transaksi antara Perusahaan dengan entitas asosiasi dieliminasi pada jumlah sesuai dengan kepentingan Perusahaan dan entitas asosiasi. The consolidated statements of comprehensive income reflect the share of the results of operations of the associate. Where there has been a change recognized directly in other comprehensive income of the associate, the Company recognizes its share of any such change and discloses this, when applicable, in other comprehensive income. Unrealized gains and losses resulting from transactions between the Company and the associate are eliminated to the extent of the Company’s interest in the associate.Parts
» Laporan Tahunan 2014 AR MNCLand complete MidRes
» Budi Rustanto Laporan Tahunan 2014 AR MNCLand complete MidRes
» increase over the revenues for 2013.
» Pendirian dan Informasi Umum
» GENERAL continued Penawaran umum saham Perusahaan 1.
» Penawaran Laporan Tahunan 2014 AR MNCLand complete MidRes
» Public offering of shares of the Company
» GENERAL continued Dewan Komisaris, Direksi, Komite Audit
» Dewan Komisaris, Direksi, Komite Audit
» Entitas Anak Entitas Anak lanjutan
» GENERAL continued Subsidiaries continued
» Entitas Anak lanjutan Laporan Tahunan 2014 AR MNCLand complete MidRes
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Dasar Laporan Tahunan 2014 AR MNCLand complete MidRes
» Basis of preparation of the consolidated
» Prinsip-prinsip Konsolidasi Laporan Tahunan 2014 AR MNCLand complete MidRes
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prinsip-prinsip Konsolidasi lanjutan Laporan Tahunan 2014 AR MNCLand complete MidRes
» Kombinasi Bisnis Laporan Tahunan 2014 AR MNCLand complete MidRes
» Kombinasi Bisnis lanjutan Laporan Tahunan 2014 AR MNCLand complete MidRes
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Setara Kas Laporan Tahunan 2014 AR MNCLand complete MidRes
» Cash Equivalents Laporan Tahunan 2014 AR MNCLand complete MidRes
» Dana Pencadangan untuk Penggantian atas
» Instrumen Keuangan Financial Instruments
» Aset keuangan Laporan Tahunan 2014 AR MNCLand complete MidRes
» Instrumen Keuangan lanjutan Laporan Tahunan 2014 AR MNCLand complete MidRes
» Aset keuangan lanjutan Laporan Tahunan 2014 AR MNCLand complete MidRes
» Financial Instruments continued Laporan Tahunan 2014 AR MNCLand complete MidRes
» Financial Instruments continued Instrumen Keuangan lanjutan
» Persediaan lanjutan Laporan Tahunan 2014 AR MNCLand complete MidRes
» Inventories continued Laporan Tahunan 2014 AR MNCLand complete MidRes
» Prepaid Expenses Laporan Tahunan 2014 AR MNCLand complete MidRes
» Investasi pada Entitas Asosiasi
» Investasi pada Entitas Asosiasi lanjutan
» Investment in Associate continued
» Aset Tetap Laporan Tahunan 2014 AR MNCLand complete MidRes
» Fixed Assets Laporan Tahunan 2014 AR MNCLand complete MidRes
» Aset Tetap lanjutan Laporan Tahunan 2014 AR MNCLand complete MidRes
» Kapitalisasi Biaya Pinjaman Capitalization of Borrowing Costs
» Penurunan Nilai Aset Non-Keuangan
» Tanah untuk Pengembangan Laporan Tahunan 2014 AR MNCLand complete MidRes
» Land for Development Laporan Tahunan 2014 AR MNCLand complete MidRes
» Sewa Laporan Tahunan 2014 AR MNCLand complete MidRes
» Sewa lanjutan Laporan Tahunan 2014 AR MNCLand complete MidRes
» Leases continued Laporan Tahunan 2014 AR MNCLand complete MidRes
» Biaya Penerbitan Saham Laporan Tahunan 2014 AR MNCLand complete MidRes
» Share Issuance Costs Laporan Tahunan 2014 AR MNCLand complete MidRes
» Pengakuan Pendapatan dan Beban
» Pengakuan Laporan Tahunan 2014 AR MNCLand complete MidRes
» Revenue and Expense Recognition
» Imbalan Kerja Laporan Tahunan 2014 AR MNCLand complete MidRes
» Imbalan Kerja lanjutan Laporan Tahunan 2014 AR MNCLand complete MidRes
» Pembayaran Berbasis Saham Laporan Tahunan 2014 AR MNCLand complete MidRes
» Share-based Payment Arrangements Laporan Tahunan 2014 AR MNCLand complete MidRes
» Transaksi dan Saldo dalam Mata Uang
» Pajak Penghasilan Laporan Tahunan 2014 AR MNCLand complete MidRes
» Pajak Penghasilan lanjutan Laporan Tahunan 2014 AR MNCLand complete MidRes
» Pembelian Kembali Saham Milik Sendiri
» Earning per Share Laporan Tahunan 2014 AR MNCLand complete MidRes
» Segmen Operasi Laporan Tahunan 2014 AR MNCLand complete MidRes
» Kuasi Reorganisasi Laporan Tahunan 2014 AR MNCLand complete MidRes
» BUSINESS COMBINATION AND ACQUISITION
» Akuisisi BNR Laporan Tahunan 2014 AR MNCLand complete MidRes
» KOMBINASI Acquisition of BNR
» Akuisisi BNR lanjutan Laporan Tahunan 2014 AR MNCLand complete MidRes
» KOMBINASI Acquisition of BNR continued
» Acquisition of BNR continued
» Akuisisi LNP Laporan Tahunan 2014 AR MNCLand complete MidRes
» KOMBINASI Acquisition of LNP
» Akuisisi LNP lanjutan Laporan Tahunan 2014 AR MNCLand complete MidRes
» KOMBINASI Acquisition of LNP continued
» PENGGUNAAN Acquisition of LNP continued
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» ASET KEUANGAN LAINNYA OTHER FINANCIAL ASSETS
» ASET KEUANGAN LAINNYA lanjutan
» OTHER FINANCIAL ASSETS continued
» PIUTANG USAHA Acquisition of LNP continued
» TRADE RECEIVABLES Acquisition of LNP continued
» PIUTANG USAHA lanjutan Acquisition of LNP continued
» TRADE RECEIVABLES continued Acquisition of LNP continued
» PERSEDIAAN Acquisition of LNP continued
» INVENTORIES Acquisition of LNP continued
» PERSEDIAAN lanjutan Acquisition of LNP continued
» INVENTORIES continued Acquisition of LNP continued
» UANG MUKA DAN BIAYA DIBAYAR DI MUKA
» ADVANCES AND PREPAID EXPENSES
» UANG MUKA PEMBELIAN TANAH ADVANCE FOR PURCHASE OF LAND
» INVESTASI PADA ENTITAS ASOSIASI INVESTMENTS IN ASSOCIATES
» INVESTASI PADA ENTITAS ASOSIASI lanjutan INVESTMENTS IN ASSOCIATES continued
» TANAH UNTUK PENGEMBANGAN LAND FOR DEVELOPMENT
» ASET TETAP lanjutan FIXED ASSETS continued
» PROPERTI INVESTASI INVESTMENT PROPERTIES
» PROPERTI INVESTASI lanjutan INVESTMENT PROPERTIES continued
» UTANG LAIN-LAIN OTHER PAYABLES
» PERPAJAKAN TAXATION Acquisition of LNP continued
» PERPAJAKAN lanjutan TAXATION continued
» BEBAN MASIH HARUS DIBAYAR ACCRUED EXPENSES
» PENDAPATAN DITERIMA DI MUKA UNEARNED REVENUE
» UTANG ANJAK PIUTANG Acquisition of LNP continued
» FACTORING LIABILITIES Acquisition of LNP continued
» UANG MUKA DAN DEPOSIT PELANGGAN CUSTOMERS’ ADVANCES AND DEPOSIT
» UTANG JANGKA PANJANG – UTANG BANK LONG-TERM - BANK LOAN
» UTANG JANGKA PANJANG – UTANG BANK lanjutan
» LONG-TERM - BANK LOAN continued
» LONG-TERM - BANK LOAN continued Utang Sindikasi lanjutan
» LONG-TERM - BANK LOAN continued PT Bank Harda Internasional Bank Harda
» LONG-TERM - BANK LOAN continued PT Bank Tabungan Negara Persero Tbk BTN
» UTANG KE LEMBAGA PEMBIAYAAN LOAN PAYABLE TO FINANCING INSTITUTION
» TENANTS DEPOSITS Acquisition of LNP continued
» LIABILITAS IMBALAN Acquisition of LNP continued
» MODAL SAHAM lanjutan CAPITAL STOCK continued
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS
» SALDO LABA YANG TELAH DITENTUKAN PENGGUNAANNYA
» RETAINED EARNINGS APPROPRIATED Acquisition of LNP continued
» SELISIH TRANSAKSI PERUBAHAN EKUITAS ENTITAS ANAK
» DIFFERENCE DUE TO CHANGES IN EQUITY
» PENDAPATAN USAHA REVENUES Acquisition of LNP continued
» BEBAN POKOK PENDAPATAN COST OF REVENUES
» BEBAN PENJUALAN SELLING EXPENSES
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» LABA PER SAHAM EARNING PER SHARES
» EARNING PER SHARES continued
» PEMBAYARAN BERBASIS SAHAM SHARE-BASED PAYMENTS
» PEMBAYARAN BERBASIS SAHAM lanjutan SHARE-BASED PAYMENTS continued
» SIFAT DAN TRANSAKSI PIHAK BERELASI RELATIONSHIP AND TRANSACTIONS WITH
» SIFAT DAN TRANSAKSI Acquisition of LNP continued
» RELATIONSHIP AND TRANSACTIONS WITH RELATED PARTIES continued
» PERJANJIAN DAN IKATAN PENTING SIGNIFICANT
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