Changes in SUMMARY OF SIGNIFICANT ACCOUNTING
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
v. Perubahan kebijakan
akuntansi dan pengungkapan lanjutan v. Changes in accounting policies and disclosures continued ii. Standar baru, amandemen standar, penyempurnaan dan intepretasi yang telah diterbitkan, namun belum berlaku efektif lanjutan ii. New standards, amendments to standards, improvements and interpretations issued but not yet effective continued Penyesuaian Tahunan 2015 lanjutan Annual Improvements 2015 continued Penyesuaian PSAK ini mengklarifikasi bahwa dalam PSAK No. 16 dan PSAK No. 19, aset dapat direvaluasi dengan mengacu pada data pasar yang dapat diobservasi terhadap jumlah tercatat bruto ataupun neto. Selanjutnya apabila entitas menggunakan model revaluasi, jumlah tercatat aset tersebut disajikan kembali pada jumlah revaluasiannya. This PSAK improvement clarifies that in PSAK No. 16 and PSAK No. 19, the asset may be revalued by reference to observable data on either the gross or the net carrying amount. In addition, when an entity uses the revaluation model, the carrying amount of the asset is restated to its revalued amount. - PSAK No. 19 Penyesuaian 2015: Aset Takberwujud, diadopsi dari Annual Improvements to IFRSs 2010-2012 Cycle IAS 38, akan berlaku efektif 1 Januari 2016. Penyesuaian ini mengklarifikasi bahwa dalam PSAK No. 16 dan PSAK No. 19, aset dapat direvaluasi dengan mengacu pada data pasar yang dapat diobservasi terhadap jumlah tercatat bruto ataupun neto. Selanjutnya apabila entitas menggunakan model revaluasi, jumlah tercatat aset tersebut disajikan kembali pada jumlah revaluasiannya. - PSAK No. 19 2015 Improvement: Intangible Assets, adopted from Annual Improvements to IFRSs 2010-2012 Cycle IAS 38, will be effective on January 1, 2016. The improvement clarifies that in PSAK No. 16 and PSAK No. 19, the asset may be revalued by reference to observable data on either the gross or the net carrying amount. In addition, when an entity uses the revaluation model, the carrying amount of the asset is restated to its revalued amount. - PSAK No. 22 Penyesuaian 2015: Kombinasi Bisnis, diadopsi dari Annual Improvements to IFRSs 2010-2012 Cycle dan 2011 - 2013 Cycle IFRS 3, akan berlaku efektif 1 Januari 2016. Penyesuaian PSAK ini menjelaskan pengecualian ruang lingkup dan kewajiban untuk membayar pertimbangan imbalan kontinjensi yang memenuhi definisi instrumen keuangan. - PSAK No. 22 Improvement 2015: Business Combination, adopted from Annual Improvements to IFRSs 2010-2012 Cycle and 2011-2013 Cycle IFRS 3, will be effective on January 1, 2016. This PSAK improvement clarifies the scope exceptions and the obligation to pay contingent consideration which meets the definition of financial instruments. the Indonesian language. PT CITRA TUBINDO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 30 Juni 2016 dan untuk Periode yang Berakhir pada Tanggal Tersebut Disajikan dalam Dolar AS, kecuali dinyatakan lain PT CITRA TUBINDO Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2016 and for the Period then Ended Expressed in U.S. Dollars, unless otherwise stated 472. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan
Parts
» Citra Tubindo Tbk Bilingual June Released
» Pendirian Perusahaan U M U M GENERAL
» Penawaran umum efek Perusahaan
» Struktur Perusahaan dan Entitas Anak
» Struktur Perusahaan dan Entitas Anak lanjutan
» Company’s Structure and Subsidiaries
» Manajemen kunci dan informasi lainnya Key management and other information
» Pengesahan untuk penerbitan laporan keuangan konsolidasian
» IKHTISAR KEBIJAKAN Citra Tubindo Tbk Bilingual June Released
» Dasar penyusunan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Dasar penyajian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prinsip-prinsip konsolidasi Principles of consolidation
» Principles of consolidation continued
» Principles of consolidation continued Kombinasi bisnis Business combinations
» Kombinasi bisnis lanjutan Business combinations continued
» Investasi pada entitas asosiasi Investments in associates
» Investasi pada entitas asosiasi lanjutan Investments in associates continued
» Transaksi dengan pihak-pihak berelasi
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya dibayar di muka Prepaid expenses
» Aset tetap SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Property, plant and equipment
» Aset tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Property, plant and equipment continued
» Penurunan nilai aset non-keuangan
» Impairment of non-financial assets
» Penurunan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Impairment Sewa Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa lanjutan Leases continued
» Pengakuan pendapatan dan beban
» Revenue and expense recognition
» Transaksi dan saldo dalam mata uang asing lanjutan
» Foreign currency transactions and balances continued
» Foreign currency transactions and balances continued Pajak penghasilan Income tax
» Pajak penghasilan lanjutan Income tax continued
» Laba per saham Earnings per share
» Provisi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Provisions SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penyisihan beban imbalan kerja
» Provision for employee benefits
» Penyisihan beban imbalan kerja lanjutan
» Provision for employee benefits continued
» Financial instruments SUMMARY OF
» Instrumen keuangan lanjutan Financial instruments continued
» Penentuan nilai wajar SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penentuan nilai wajar lanjutan Determination of fair value continued
» Biaya pinjaman Borrowing costs Perubahan kebijakan
» New and amended standards adopted
» Perubahan kebijakan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Changes in SUMMARY OF SIGNIFICANT ACCOUNTING
» IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan
» PERTIMBANGAN, ESTIMASI DAN ASUMSI YANG SIGNIFIKAN SIGNIFICANT ACCOUNTING JUDGEMENTS,
» PERTIMBANGAN, ESTIMASI DAN ASUMSI
» PERTIMBANGAN, ESTIMASI DAN ASUMSI YANG SIGNIFIKAN lanjutan
» SIGNIFICANT ACCOUNTING JUDGEMENTS, Citra Tubindo Tbk Bilingual June Released
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» PIUTANG USAHA TRADE RECEIVABLES
» Transaksi dan Saldo Transactions and Balances
» Nature of Relationships TRANSACTIONS AND
» Nature of Relationships continued Sifat Saldo Akun
» Perjanjian Signifikan dengan Pihak-Pihak Berelasi
» Significant Agreements with Related Parties PT Citra Tubindo Engineering CTE
» TRANSAKSI DAN SALDO DENGAN PIHAK- PIHAK BERELASI lanjutan
» TRANSACTIONS AND Citra Tubindo Tbk Bilingual June Released
» PERSEDIAAN INVENTORIES Citra Tubindo Tbk Bilingual June Released
» PERSEDIAAN lanjutan INVENTORIES continued
» BIAYA DIBAYAR DI MUKA DAN ASET LANCAR LAINNYA
» PREPAID EXPENSES AND OTHER CURRENT ASSETS
» ASET TETAP PROPERTY, PLANT AND EQUIPMENT
» ASET TETAP lanjutan PROPERTY,
» Standard Chartered Bank SCB Standard Chartered Bank SCB
» UTANG USAHA lanjutan TRADE PAYABLES continued
» ACCRUED EXPENSES Biaya akrual terdiri dari:
» LIABILITAS IMBALAN KERJA KARYAWAN JANGKA PENDEK
» SHORT-TERM EMPLOYEE BENEFITS LIABILITY Akun ini terdiri dari:
» Utang Pajak Taxes Payable Beban Pajak Kini Current Tax Expense
» PERPAJAKAN lanjutan TAXATION continued
» Beban Manfaat Pajak Tangguhan Deferred Tax Expense Benefit
» Ketetapan dan Tagihan Pajak lanjutan Tax Assessments and Claims continued
» UANG MUKA PELANGGAN ADVANCES FROM CUSTOMERS UTANG JANGKA PANJANG LONG-TERM DEBTS
» UTANG JANGKA PANJANG lanjutan LONG-TERM DEBTS continued
» LONG-TERM DEBTS continued a. Bank loans continued
» Pinjaman lain Other borrowings
» KEPENTINGAN NON-PENGENDALI NON-CONTROLLING INTERESTS
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» SALDO LABA RETAINED EARNINGS
» PENDAPATAN DARI PENJUALAN DAN JASA REVENUE FROM SALES AND SERVICES
» PENDAPATAN DARI PENJUALAN DAN JASA lanjutan
» REVENUE FROM Citra Tubindo Tbk Bilingual June Released
» BEBAN POKOK PENJUALAN DAN JASA COST OF SALES AND SERVICES
» BEBAN USAHA OPERATING EXPENSES
» PENDAPATAN OPERASI LAINNYA, BEBAN KEUANGAN DAN PENDAPATAN KEUANGAN
» OTHER OPERATING INCOME, FINANCE COSTS AND FINANCE INCOME
» PERJANJIAN SIGNIFIKAN lanjutan SIGNIFICANT AGREEMENTS continued
» IKATAN COMMITMENTS Citra Tubindo Tbk Bilingual June Released
» IKATAN lanjutan COMMITMENTS continued
» Pendapatan dari Penjualan dan Jasa Revenues from Sales and Services
» LIABILITAS IMBALAN KERJA KARYAWAN JANGKA PANJANG
» LONG-TERM EMPLOYEE BENEFITS LIABILITY
» ASET DAN LIABILITAS DALAM MATA UANG ASING
» ASSETS AND Citra Tubindo Tbk Bilingual June Released
» INSTRUMEN KEUANGAN FINANCIAL INSTRUMENTS TUJUAN DAN
» TUJUAN DAN Citra Tubindo Tbk Bilingual June Released
» INFORMASI TAMBAHAN ATAS LAPORAN ARUS KAS KONSOLIDASIAN TAHUN 2014
» SUPPLEMENTAL INFORMATION ON THE 2014 CONSOLIDATED
» HILANGNYA PENGENDALIAN ATAS ENTITAS ANAK
» LOSS OF CONTROL OF A SUBSIDIARY
» HILANGNYA PENGENDALIAN ATAS ENTITAS ANAK lanjutan
» Laba rugi CITA sebelum kehilangan kendali Profit and loss accounts of CITA before loss of
» PENYAJIAN DAN REKLASIFIKASI KEMBALI LAPORAN KEUANGAN KONSOLIDASIAN
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