Persediaan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING
lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continuedh. Aset keuangan lanjutan
h. Financial assets continued
h.4. Penurunan nilai aset keuangan yang dicatat berdasarkan biaya perolehan
diamortisasi lanjutanh.4. Impairment of financial assets carried at amortised cost continued
Untuk kategori pinjaman yang diberikan dan piutang yang diukur sebesar biaya perolehan diamortisasi, jumlah kerugian diukur sebagai selisih nilai tercatat aset dengan nilai kini estimasi arus kas masa depan tidak termasuk kerugian kredit yang belum terjadi yang didiskonto menggunakan suku bunga efektif awal dari aset tersebut. Nilai tercatat aset tersebut dikurangi, baik secara langsung atau menggunakan pos cadangan. Jumlah kerugian yang terjadi diakui pada laba rugi. Jika suatu pinjaman memiliki suku bunga variabel, tingkat diskonto yang digunakan untuk mengukur kerugian penurunan nilai adalah suku bunga efektif kini yang ditentukan berdasarkan kontrak. Untuk praktisnya, Grup dapat mengukur penurunan nilai dengan basis nilai wajar instrumen menggunakan harga pasar yang dapat diobservasi. For loans and receivables carried at amortised cost, the amount of the loss is measured as the difference between the asset’s carrying amount and the present value of the estimated future cash flow excluding future credit losses that have not yet been incurred discounted at the financial asset’s original effective interest rate. The carrying amount of the asset is reduced either directly or through the use of an allowance account. The amount of the loss is recognised in profit or loss. If a loan has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract. As a practical expedient, the Group may measure impairment on the basis of an instrument’s fair value using an observable market price. Jika, pada periode berikutnya, jumlah kerugian penurunan nilai berkurang dan pengurangan tersebut dapat dikaitkan secara objektif pada peristiwa yang terjadi setelah penurunan nilai diakui seperti meningkatnya peringkat kredit debitur, maka kerugian penurunan nilai yang sebelumnya diakui harus dibalik baik secara langsung atau dengan menyesuaikan pos cadangan. Pembalikan tersebut tidak boleh mengakibatkan nilai tercatat aset keuangan melebihi biaya perolehan diamortisasi sebelum adanya pengakuan penurunan nilai pada tanggal pembalikan dilakukan. Jumlah pembalikan aset keuangan diakui dalam laba rugi. If, in a subsequent period, the amount of the impairment loss decreases and the decrease can be related objectively to an event occurring after the impairment was recognised such as an improvement in the debtor’s credit rating, the previously recognised impairment loss will be reversed either directly or by adjusting an allowance account. The reversal will not result in the carrying amount of a financial asset exceeding what the amortised cost would have been had the impairment not been recognised at the date at which the impairment was reversed. The reversal amount will be recognised in profit or loss.Parts
» FS AE 30 September 2014 website1
» Establishment of the Company and other information
» Establishment of the Company and other
» Struktur grup GENERAL continued
» Group structure GENERAL continued
» Struktur grup lanjutan GENERAL continued
» Group structure continued GENERAL continued
» UMUM UMUM lanjutan UMUM lanjutan UMUM lanjutan UMUM lanjutan UMUM lanjutan UMUM lanjutan
» Perjanjian Kerjasama GENERAL continued
» Cooperation Agreement GENERAL continued
» UMUM lanjutan FS AE 30 September 2014 website1
» Perjanjian Kerjasama lanjutan GENERAL continued
» Cooperation Agreement continued GENERAL continued
» Perjanjian Kerjasama Alur Barito
» Barito Channel Cooperation Agreement
» Izin Usaha Pertambangan GENERAL continued
» Mining Business Permits GENERAL continued
» Dasar penyusunan laporan keuangan Standar dan interpretasi standar akuntansi
» Standar dan interpretasi standar akuntansi
» Standar dan interpretasi standar akuntansi Prinsip-prinsip konsolidasi Principles of consolidation
» Entitas anak SUMMARY OF SIGNIFICANT ACCOUNTING
» Subsidiaries SUMMARY OF SIGNIFICANT ACCOUNTING
» 1. Konsolidasi 1. Consolidation SUMMARY OF SIGNIFICANT ACCOUNTING
» Prinsip-prinsip konsolidasi lanjutan Principles of consolidation continued
» Entitas anak lanjutan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Subsidiaries continued IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» 1. Konsolidasi lanjutan 1. Consolidation continued
» 2. Akuisisi 2. Acquisition IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» 2. Akuisisi lanjutan 2. Acquisition continued
» Prinsip-prinsip konsolidasi lanjutan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Principles of consolidation continued
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Persediaan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Inventories IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» 2. Penghentian pengakuan 2. Derecognition IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Aset keuangan lanjutan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Financial assets continued IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» 3. Saling hapus IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» 4. Penurunan nilai aset keuangan yang dicatat berdasarkan biaya perolehan
» 4. Impairment of financial assets carried at amortised cost
» 4. Impairment of financial assets carried at amortised cost continued
» Instrumen keuangan derivatif dan aktivitas
» Derivative IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Fixed assets and depreciation
» Aset tetap dan penyusutan lanjutan
» Fixed assets and depreciation continued
» Goodwill IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Penurunan nilai dari aset non-keuangan
» Impairment of non-financial assets
» Aset eksplorasi dan evaluasi
» Exploration and evaluation assets
» Aset eksplorasi dan evaluasi lanjutan
» Exploration IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Properti pertambangan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Mining properties IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Biaya pengupasan tanah IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Stripping costs IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Biaya pengupasan tanah lanjutan
» Stripping costs continued IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Utang usaha IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Trade payables IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Sewa IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Leases IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING
» Provisi lanjutan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Provisions continued IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Pinjaman IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Borrowings IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Biaya pinjaman IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Borrowing costs IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Imbalan kerja karyawan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Employee benefits IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Imbalan kerja karyawan lanjutan
» Employee benefits continued IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Modal saham IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Share capital IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Earnings per share IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Pembagian dividen IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Dividend distribution IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Kombinasi bisnis entitas sepengendali
» Business combination of entities under
» Pengakuan pendapatan dan beban
» Revenue and expenses recognition
» Pengakuan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Revenue IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Penjualan batubara IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Sales of coal IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Pendapatan sewa Rental income
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING PENYAJIAN RESTATEMENT
» PENYAJIAN FS AE 30 September 2014 website1
» RESTATEMENT FS AE 30 September 2014 website1
» PENYAJIAN KEMBALI ATAS AKUN-AKUN
» ESTIMASI DAN PENILAIAN AKUNTANSI YANG
» CRITICAL FS AE 30 September 2014 website1
» KOMBINASI BISNIS FS AE 30 September 2014 website1
» BUSINESS COMBINATIONS FS AE 30 September 2014 website1
» KOMBINASI BISNIS lanjutan FS AE 30 September 2014 website1
» BUSINESS COMBINATIONS continued FS AE 30 September 2014 website1
» CASH AND CASH EQUIVALENTS continued
» KAS DI BANK DAN DEPOSITO BERJANGKA
» PIUTANG USAHA FS AE 30 September 2014 website1
» TRADE RECEIVABLES FS AE 30 September 2014 website1
» UANG MUKA DAN BIAYA DIBAYAR DIMUKA
» ADVANCES AND PREPAYMENTS FS AE 30 September 2014 website1
» PERSEDIAAN FS AE 30 September 2014 website1
» INVENTORIES FS AE 30 September 2014 website1
» EXPLORATION AND EVALUATION ASSETS ASET TETAP FIXED ASSETS
» ASET TETAP lanjutan FIXED ASSETS continued
» ASET TETAP lanjutan FS AE 30 September 2014 website1
» FIXED ASSETS continued FS AE 30 September 2014 website1
» INVESTASI PADA ENTITAS ASOSIASI
» INVESTMENTS IN ASSOCIATES FS AE 30 September 2014 website1
» INVESTASI PADA ENTITAS ASOSIASI lanjutan
» INVESTMENTS IN ASSOCIATES continued
» PROPERTI PERTAMBANGAN FS AE 30 September 2014 website1
» MINING PROPERTIES FS AE 30 September 2014 website1
» GOODWILL FS AE 30 September 2014 website1
» GOODWILL lanjutan FS AE 30 September 2014 website1
» GOODWILL continued FS AE 30 September 2014 website1
» UTANG USAHA FS AE 30 September 2014 website1
» TRADE PAYABLES FS AE 30 September 2014 website1
» UTANG ROYALTI FS AE 30 September 2014 website1
» ROYALTIES PAYABLE FS AE 30 September 2014 website1
» BEBAN AKRUAL FS AE 30 September 2014 website1
» ACCRUED EXPENSES FS AE 30 September 2014 website1
» UTANG SEWA PEMBIAYAAN FS AE 30 September 2014 website1
» FINANCE LEASE PAYABLES FS AE 30 September 2014 website1
» UTANG BANK JANGKA PANJANG LONG-TERM BANK LOANS
» Pinjaman Sindikasi LONG-TERM BANK LOANS continued
» Syndicated Loan LONG-TERM BANK LOANS continued
» Pinjaman Sindikasi lanjutan LONG-TERM BANK LOANS continued
» Syndicated Loan continued LONG-TERM BANK LOANS continued
» Pinjaman Sindikasi Bank LONG-TERM BANK LOANS continued
» Syndicated Bank Loan LONG-TERM BANK LOANS continued
» Pinjaman Sindikasi Bank lanjutan
» Syndicated Bank Loan continued
» Perjanjian Fasilitas AS1.000.000 LONG-TERM BANK LOANS continued
» US1,000,000 Facility Agreement LONG-TERM BANK LOANS continued
» Perjanjian Fasilitas AS1.000.000 lanjutan
» US1,000,000 LONG-TERM BANK LOANS continued
» Perjanjian Fasilitas AS750.000 LONG-TERM BANK LOANS continued
» US750,000 Facility Agreement LONG-TERM BANK LOANS continued
» Perjanjian Fasilitas AS380.000 LONG-TERM BANK LOANS continued
» US380,000 Facility Agreement LONG-TERM BANK LOANS continued
» Perjanjian Fasilitas AS380.000 lanjutan
» US380,000 Facility Agreement continued
» Perjanjian Fasilitas AS160.000 LONG-TERM BANK LOANS continued
» US160,000 Facilities Agreement LONG-TERM BANK LOANS continued
» UTANG BANK JANGKA PANJANG lanjutan
» Perjanjian Fasilitas AS160.000 lanjutan
» US160,000 LONG-TERM BANK LOANS continued
» PT Bank OCBC NISP Tbk lanjutan
» PT Bank OCBC NISP Tbk continued
» Perjanjian Fasilitas AS40.000 LONG-TERM BANK LOANS continued
» US40,000 Facility Agreement LONG-TERM BANK LOANS continued
» SENIOR NOTES FS AE 30 September 2014 website1
» SENIOR NOTES lanjutan FS AE 30 September 2014 website1
» SENIOR NOTES continued FS AE 30 September 2014 website1
» LIABILITAS IMBALAN KERJA FS AE 30 September 2014 website1
» RETIREMENT BENEFITS OBLIGATION FS AE 30 September 2014 website1
» LIABILITAS IMBALAN KERJA lanjutan
» RETIREMENT FS AE 30 September 2014 website1
» PROVISI FS AE 30 September 2014 website1
» PROVISION FOR MINE RECLAMATION AND
» MODAL SAHAM FS AE 30 September 2014 website1
» SHARE CAPITAL FS AE 30 September 2014 website1
» MODAL SAHAM lanjutan FS AE 30 September 2014 website1
» SHARE CAPITAL continued FS AE 30 September 2014 website1
» TAMBAHAN MODAL DISETOR, NETO
» ADDITIONAL PAID-IN-CAPITAL, NET FS AE 30 September 2014 website1
» LABA DITAHAN FS AE 30 September 2014 website1
» RETAINED EARNINGS FS AE 30 September 2014 website1
» DIVIDEN FS AE 30 September 2014 website1
» DIVIDENDS FS AE 30 September 2014 website1
» KEPENTINGAN NON-PENGENDALI NON-CONTROLLING INTERESTS
» PENDAPATAN USAHA FS AE 30 September 2014 website1
» REVENUE FS AE 30 September 2014 website1
» BEBAN POKOK PENDAPATAN FS AE 30 September 2014 website1
» COST OF REVENUE FS AE 30 September 2014 website1
» BEBAN POKOK PENDAPATAN lanjutan
» BEBAN USAHA FS AE 30 September 2014 website1
» OPERATING EXPENSES FS AE 30 September 2014 website1
» Pajak yang bisa dipulihkan kembali Recoverable taxes
» Pajak yang bisa dipulihkan kembali Recoverable taxes continued
» Pajak yang bisa dipulihkan kembali
» Recoverable taxes continued TAXATION continued
» Utang pajak TAXATION continued
» Taxes payable TAXATION continued
» Beban pajak penghasilan TAXATION continued
» Income tax expense TAXATION continued
» Beban pajak penghasilan lanjutan
» Income tax expense continued
» Asetliabilitas pajak tangguhan TAXATION continued
» Deferred tax assetsliabilities TAXATION continued
» Asetliabilitas pajak tangguhan lanjutan
» Deferred tax assetsliabilities continued
» Surat ketetapan pajak TAXATION continued
» Tax assessment letters TAXATION continued
» PERPAJAKAN lanjutan FS AE 30 September 2014 website1
» Surat ketetapan pajak lanjutan
» Tax assessment letters continued
» Nature of relationships Pihak berelasi
» Transaction details TRANSAKSI DAN SALDO DENGAN PIHAK
» Transaction details continued TRANSAKSI DAN SALDO DENGAN PIHAK
» LABA BERSIH PER SAHAM EARNINGS PER SHARE
» ASET DAN LIABILITAS MONETER NETO DALAM
» TRANSAKSI NON-KAS FS AE 30 September 2014 website1
» NON-CASH TRANSACTIONS FS AE 30 September 2014 website1
» SEGMEN OPERASI FS AE 30 September 2014 website1
» OPERATING SEGMENTS FS AE 30 September 2014 website1
» SEGMEN OPERASI lanjutan FS AE 30 September 2014 website1
» OPERATING SEGMENTS continued FS AE 30 September 2014 website1
» Perjanjian penambangan, pengangkutan, SIGNIFICANT AGREEMENTS, COMMITMENTS
» OPERATING SEGMENTS continued PERJANJIAN PERJANJIAN SIGNIFICANT AGREEMENTS, COMMITMENTS
» Perjanjian Kerjasama Penggunaan Tanah
» Land-Use Cooperation Agreement SIGNIFICANT AGREEMENTS, COMMITMENTS
» Royalty claim SIGNIFICANT AGREEMENTS, COMMITMENTS
» Royalty claim continued SIGNIFICANT AGREEMENTS, COMMITMENTS
» Fasilitas bank SIGNIFICANT AGREEMENTS, COMMITMENTS
» Banking facility SIGNIFICANT AGREEMENTS, COMMITMENTS
» Komitmen penjualan SIGNIFICANT AGREEMENTS, COMMITMENTS
» Sales commitments SIGNIFICANT AGREEMENTS, COMMITMENTS
» Forestry fee SIGNIFICANT AGREEMENTS, COMMITMENTS
» Tuntutan hukum SIGNIFICANT AGREEMENTS, COMMITMENTS
» Legal proceedings SIGNIFICANT AGREEMENTS, COMMITMENTS
» Perjanjian Fasilitas Bahan Bakar
» Fuel Facilities Agreement continued
» Peraturan Menteri No. 182009 SIGNIFICANT AGREEMENTS, COMMITMENTS
» Undang-undang Pertambangan No. 42009 SIGNIFICANT AGREEMENTS, COMMITMENTS
» Mining Law No. 42009 SIGNIFICANT AGREEMENTS, COMMITMENTS
» PERJANJIAN PERJANJIAN PERJANJIAN PERJANJIAN PERJANJIAN PERJANJIAN PERJANJIAN PERJANJIAN
» Mining Law No. 42009 continued
» Peraturan Menteri No. 282009 SIGNIFICANT AGREEMENTS, COMMITMENTS
» Ministerial Regulation No. 282009 SIGNIFICANT AGREEMENTS, COMMITMENTS
» Peraturan Menteri No. 342009 SIGNIFICANT AGREEMENTS, COMMITMENTS
» Ministerial Regulation No. 342009 SIGNIFICANT AGREEMENTS, COMMITMENTS
» Peraturan Menteri No. 172010 Ministerial Regulation No. 172010
» Peraturan Menteri No. 172010 lanjutan Ministerial
» Peraturan Menteri N 252013 SIGNIFICANT AGREEMENTS, COMMITMENTS
» Peraturan Menteri No. 272013 Ministerial Regulation No. 272013
» Peraturan Menteri No. 272013 lanjutan Ministerial
» Perjanjian sehubungan SIGNIFICANT AGREEMENTS, COMMITMENTS
» Contract in relation to the overburden crushing and conveying system
» Perjanjian Jual Beli Listrik Jangka Panjang
» Long-term Power Purchase Agreement for
» PERJANJIAN PERJANJIAN PERJANJIAN PERJANJIAN PERJANJIAN PERJANJIAN PERJANJIAN
» Long-term Power Purchase Agreement for the
» Perjanjian Guaranteed Bridge Facility AS270.000
» US270,000 Guaranteed Bridge Facility Agreement
» PERJANJIAN FS AE 30 September 2014 website1
» Overlapping land plots of PT Bhakti Energi
» Perjanjian SIGNIFICANT AGREEMENTS, COMMITMENTS
» Convertible loan shares subscription
» Proses arbitrase MSW-PTPLI PLPL
» JAMINAN REKLAMASI RECLAMATION GUARANTEE
» JAMINAN REKLAMASI lanjutan FS AE 30 September 2014 website1
» RECLAMATION GUARANTEE continued FS AE 30 September 2014 website1
» ASET DAN LIABILITAS KEUANGAN
» FINANCIAL ASSETS AND LIABILITIES MANAJEMEN RISIKO KEUANGAN FINANCIAL RISK MANAGEMENT
» Risiko pasar lanjutan Market risk continued
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