Persediaan Inventories annual report astra 2011
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
m. Aset kerja sama operasi m. Joint operation assets Aset kerja sama operasi merupakan jalan tol yang dibangun dan dikelola dengan pola Bangun-Kelola-Serah. Aset kerja sama operasi diakui sebesar harga perolehan, dikurangi dengan akumulasi penyusutan. Aset kerjasama operasi, kecuali aset dalam penyelesaian, disusutkan dengan menggunakan metode garis lurus, selama masa konsesi yang dimulai pada saat aset tersebut siap untuk digunakan. Akumulasi biaya konstruksi aset kerja sama operasi dikapitalisasi. Joint operation assets are toll roads that are developed and operated under Build- Operate-Transfer arrangements. Joint operation assets are stated at cost, less accumulated depreciation. Joint operation assets, except assets under construction, are depreciated using straight-line method over the period of the concession starting from the date when assets are ready for use. The accumulated costs of the construction of joint operation assets are capitalised. n. Properti investasi n. Investment property Properti investasi merupakan tanah atau bangunan yang dimiliki untuk sewa operasi atau kenaikan nilai, dan tidak digunakan maupun dijual dalam kegiatan operasi. Investment property represents land or buildings held for operating lease or for capital appreciation, rather than for use or sale in the ordinary course of business. Properti investasi dicatat sebesar nilai wajar, yang mencerminkan kondisi pasar yang ditentukan oleh penilai independen. Perubahan nilai wajar properti investasi diakui pada laporan laba rugi konsolidasian. Investment property is stated at fair value, which represents market condition determined by independent valuers. Changes in the fair value of investment property are recorded in the consolidated profit and loss account. o. Goodwill o. Goodwill Goodwill merupakan selisih lebih biaya perolehan atas kepemilikan Grup terhadap nilai wajar aset neto teridentifikasi entitas anak, entitas asosiasi atau pengendalian bersama entitas pada tanggal akuisisi. Kepentingan nonpengendali diukur pada proporsi kepemilikan kepentingan nonpengendali atas aset neto teridentifikasi pada tanggal akuisisi. Jika biaya perolehan lebih rendah dari nilai wajar aset neto yang diperoleh, perbedaan tersebut diakui dalam laporan laba rugi konsolidasian. Goodwill atas akuisisi entitas asosiasi dan pengendalian bersama entitas disajikan di dalam investasi pada entitas asosiasi dan pengendalian bersama entitas. Goodwill dicatat sebesar biaya perolehan dikurangi dengan akumulasi kerugian penurunan nilai. Goodwill represents the excess of the cost of an acquisition over the fair value of the Group’s share of the net identifiable assets of the acquired subsidiary, associate or jointly controlled entity at the effective date of acquisition. Non-controlling interests are measured at their proportionate share of the net identifiable assets at the acquisition date. If the cost of acquisition is less than the fair value of the net assets acquired, the difference is recognised directly in the consolidated profit and loss account. Goodwill on acquisitions of associates and jointly controlled entity is included in investment in associates and jointly controlled entities. Goodwill is carried at cost less accumulated impairment loss. Goodwill atas akuisisi entitas anak diuji penurunan nilainya setiap tahun. Goodwill dialokasikan pada setiap unit penghasil kas atau kelompok unit penghasil kas untuk tujuan uji penurunan nilai. Goodwill on acquisition of subsidiaries is tested for impairment annually. Goodwill is allocated to cash-generating units or groups of cash-generating units for the purpose of impairment testing.Parts
» Company Organs Organ Perusahaan
» Rapat Umum Pemegang Saham General Meeting of Shareholders
» Kebijakan Dividen Grup Internal Audit GIA
» Dividend Policy Group Internal Audit GIA
» Penunjukan Auditor Eksternal Kalender Finansial Appointment of External Auditor
» Financial calendar Kepatuhan Hukum Komunikasi Perusahaan
» Legal Compliance Corporate Communications
» INFORMASI UMUM GENERAL INFORMATION
» Pendirian dan informasi lainnya
» Establishment and other information
» Anggaran dasar annual report astra 2011
» INFORMASI UMUM lanjutan GENERAL INFORMATION continued
» Perubahan struktur permodalan annual report astra 2011
» Struktur Grup annual report astra 2011
» IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Laporan Basis of preparation of the consolidated financial statements continued
» Dasar penyusunan laporan keuangan konsolidasian lanjutan
» Prinsip-prinsip konsolidasi lanjutan Principles of consolidation continued
» Penjabaran mata uang asing lanjutan Foreign currency translation continued
» Kas, setara kas dan deposito Cash, cash equivalents and deposits
» Piutang usaha dan piutang lain-lain Trade and other receivables
» Piutang annual report astra 2011
» Agunan yang diambil alih Repossessed collateral
» Persediaan Inventories annual report astra 2011
» Tanaman perkebunan annual report astra 2011
» Plantations annual report astra 2011
» Aset tetap dan penyusutan lanjutan Fixed assets and depreciation continued
» Properti pertambangan annual report astra 2011
» Aset kerja sama operasi Joint operation assets
» Properti investasi Investment property
» Goodwill lanjutan Goodwill continued
» Penurunan nilai aset non-keuangan Impairment of non-financial assets
» Instrumen keuangan derivatif lanjutan Derivative
» Utang usaha annual report astra 2011
» Trade payables annual report astra 2011
» Provisi Provisions annual report astra 2011
» Pinjaman annual report astra 2011
» Pinjaman lanjutan annual report astra 2011
» Borrowings continued annual report astra 2011
» Imbalan kerja lanjutan Employee benefits continued
» Saham Shares annual report astra 2011
» IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pengakuan pendapatan annual report astra 2011
» Revenue and Biaya pengupasan tanah Overburden removal costs
» Perpajakan lanjutan Taxation continued Sewa Leases
» KOMBINASI BISNIS YANG SIGNIFIKAN SIGNIFICANT BUSINESS COMBINATION
» KOMBINASI BISNIS Sewa lanjutan Leases continued
» SIGNIFICANT BUSINESS Sewa lanjutan Leases continued
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» CASH AND CASH EQUIVALENTS continued a. Bank lanjutanCash in bank continued
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» INVESTASI LAIN-LAIN OTHER INVESTMENTS
» INVESTASI LAIN-LAIN lanjutan OTHER INVESTMENTS continued
» Investasi tersedia untuk dijual lanjutan Available-for-sale investments continued
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued PIUTANG PEMBIAYAAN FINANCING RECEIVABLES
» PIUTANG PEMBIAYAAN lanjutan FINANCING RECEIVABLES continued
» Piutang pembiayaan konsumen, bersih
» Consumer financing receivables, net
» PIUTANG LAIN-LAIN OTHER RECEIVABLES
» PIUTANG LAIN-LAIN lanjutan OTHER RECEIVABLES continued
» Surat utang subordinasi Subordinated note
» PERSEDIAAN INVENTORIES PERPAJAKAN TAXATION
» PERPAJAKAN lanjutan TAXATION continued
» Pajak dibayar dimuka lanjutan Prepaid taxes continued
» Administrasi Administration annual report astra 2011
» Surat ketetapan pajak annual report astra 2011
» Tax assessments annual report astra 2011
» INVESTASI PADA ENTITAS ASOSIASI DAN PENGENDALIAN BERSAMA ENTITAS
» INVESTMENTS IN Tarif pajak Tax rates
» INVESTASI PADA ENTITAS ASOSIASI DAN PENGENDALIAN BERSAMA ENTITAS lanjutan
» TANAMAN PERKEBUNAN PLANTATIONS Tarif pajak Tax rates
» ASET TETAP lanjutan FIXED ASSETS continued
» PROPERTI PERTAMBANGAN MINING PROPERTIES
» PINJAMAN JANGKA PENDEK SHORT-TERM BORROWINGS
» PINJAMAN JANGKA PENDEK lanjutan SHORT-TERM BORROWINGS continued
» Pinjaman bank lanjutan Bank loans continued
» LIABILITAS LAIN-LAIN OTHER LIABILITIES
» AKRUAL ACCRUALS Pinjaman sindikasi Syndicated loans
» PROVISIONS 2011 Pinjaman sindikasi Syndicated loans
» PROVISI lanjutan PROVISIONS continued
» PINJAMAN BANK DAN PINJAMAN LAIN-LAIN JANGKA PANJANG lanjutan
» LONG-TERM BANK LOANS AND OTHER LOANS continued
» Pinjaman sindikasi lanjutan Syndicated loans continued
» SURAT BERHARGA YANG DITERBITKAN DEBT SECURITIES IN ISSUE
» SURAT BERHARGA YANG DITERBITKAN
» DEBT SECURITIES IN ISSUE continued a. Utang obligasi lanjutan
» Bonds continued annual report astra 2011
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» DIVIDENDS Medium Term Notes continued
» SALDO LABA DICADANGKAN APPROPRIATED RETAINED EARNINGS
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS
» PENDAPATAN BERSIH NET REVENUE
» KARAKTERISTIK BEBAN Medium Term Notes continued
» EXPENSES BY NATURE Medium Term Notes continued
» EXPENSES BY NATURE continued 2011
» PENGHASILAN LAIN-LAIN OTHER INCOME
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» INFORMASI MENGENAI PIHAK BERELASI RELATED PARTY INFORMATION continued b. Pendapatan lanjutan
» Nature of relationship and transactions Revenue continued 2011
» INFORMASI MENGENAI PIHAK BERELASI RELATED PARTY INFORMATION continued f. Kas dan setara kas
» INFORMASI MENGENAI PIHAK BERELASI
» RELATED PARTY INFORMATION continued g. Piutang usaha lanjutan
» Trade receivables continued 2011 annual report astra 2011
» RELATED PARTY INFORMATION continued h. Piutang lain-lain lanjutan
» Other receivables continued 2011 annual report astra 2011
» RELATED PARTY INFORMATION continued i. Utang usaha lanjutan
» Trade payables continued annual report astra 2011
» Liabilitas lain-lain annual report astra 2011
» Other liabilities annual report astra 2011
» Pinjaman jangka pendek dan utang jangka panjang
» RELATED PARTY INFORMATION continued l. Pembiayaan bersama
» Joint financing annual report astra 2011
» Program imbalan pascakerja Post-employment benefit plan
» LABA PER SAHAM EARNINGS PER SHARE MANAJEMEN RISIKO KEUANGAN FINANCIAL RISK MANAGEMENT
» MANAJEMEN RISIKO KEUANGAN lanjutan FINANCIAL RISK MANAGEMENT continued
» ESTIMASI DAN PERTIMBANGAN AKUNTANSI YANG PENTING
» CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS
» ESTIMASI DAN PERTIMBANGAN AKUNTANSI YANG PENTING lanjutan
» CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS continued
» Perjanjian lisensi, bantuan teknis, royalti, merek dagang, keagenan dan distributor
» Licensing, technical assistance, royalty,
» Fasilitas kredit annual report astra 2011
» Jasa pertambangan annual report astra 2011
» Komitmen pembelian barang modal
» PERJANJIAN, KOMITMEN DAN LIABILITAS KONTINJENSI YANG SIGNIFIKAN lanjutan
» SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Tuntutan PT Era Giat Prima lanjutan
» Gugatan PT Indonesia Unggul Bersatu
» ASET ATAU LIABILITAS MONETER BERSIH DALAM MATA UANG ASING
» NET MONETARY ASSETS OR LIABILITIES DENOMINATED IN FOREIGN CURRENCIES
» ASET ATAU LIABILITAS MONETER BERSIH DALAM MATA UANG ASING lanjutan
» PERISTIWA SETELAH PERIODE PELAPORAN SUBSEQUENT EVENTS
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