Sewa lanjutan Leases continued
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
m. Sewa lanjutan m. Leases continued Sewa Pembiayaan - sebagai Lessee Finance Lease - as Lessee Berdasarkan PSAK No. 30 Revisi 2011, dalam sewa pembiayaan, Grup mengakui aset dan liabilitas dalam laporan posisi keuangan konsolidasian pada awal masa sewa, sebesar nilai wajar aset sewaan atau sebesar nilai kini dari pembayaran sewa minimum, jika nilai kini lebih rendah dari nilai wajar. Pembayaran sewa minimum dipisahkan antara bagian yang merupakan beban keuangan dan bagian yang merupakan pelunasan liabilitas sewa. Beban keuangan dialokasikan pada setiap periode selama masa sewa, sehingga menghasilkan tingkat suku bunga periodik yang konstan atas saldo liabilitas. Based on PSAK No. 30 Revised 2011, under a finance lease, the Group shall recognize assets and liabilities in its consolidated statements of financial position at amounts equal to the fair value of the leased property or, if lower, the present value of the minimum lease payments, each determined at the inception of the lease. Minimum lease payments shall be apportioned between the finance charge and the reduction of the outstanding liability. The finance charge shall be allocated to each period during the lease term so as to produce a constant periodic rate of interest on the remaining balance of the liability. Sewa Operasi - sebagai Lessee Operating Lease - as Lessee Dalam sewa operasi, Grup mengakui pembayaran sewa sebagai beban dengan dasar garis lurus straight-line basis selama masa sewa. Under an operating lease, the Group recognized lease payments as an expense on a straight-line basis over the lease term. Sewa Operasi - sebagai Lessor Operating Lease - as Lessor Dalam sewa menyewa biasa, Grup mengakui aset untuk sewa operasi di laporan posisi keuangan konsolidasian sesuai sifat aset tersebut. Pendapatan sewa operasi diakui sebagai pendapatan atas dasar garis lurus selama masa sewa. Under an operating lease, the Group shall present assets subject to operating leases in its consolidated statements of financial position according to the nature of the asset. Lease income from operating leases shall be recognized as income on a straight-line basis over the lease term. n. Pengakuan Pendapatan dan Beban n. Revenues and Expenses RecognitionParts
» SOCI Financial Statements per 31 March 2016 1462337683
» Pendirian Perusahaan dan Informasi Umum
» Penawaran Umum Efek Perusahaan
» Struktur Entitas UMUM lanjutan GENERAL continued
» Struktur Entitas Penyelesaian Laporan Completion of the Consolidated Financial Statements
» Prinsip-prinsip Konsolidasi Principles of Consolidation
» Akuntansi Kombinasi Kombinasi Bisnis Business Combination
» Kombinasi Bisnis lanjutan Business Combination continued
» Aset dan Liabilitas Keuangan lanjutan Financial Assets and Liabilities continued
» Financial Assets and Liabilities continued i Aset Keuangan lanjutan
» Beban Dibayar Dimuka Prepaid Expenses Aset Tetap Fixed Assets
» Aset Tetap lanjutan Fixed Assets continued
» Aset Takberwujud lanjutan Intangible Asset continued
» Sewa Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa lanjutan Leases continued
» Pengakuan Pendapatan Kontrak Konstruksi Construction Contract
» Imbalan Kerja Employee Benefits
» Pajak Penghasilan Income Tax
» Pajak Penghasilan lanjutan Income Tax continued
» Laba per Saham Dasar Transaksi dan Saldo dalam Mata Uang Asing
» Biaya Emisi Saham Share Issuance Costs Provisi dan Kontinjensi Provisions and Contingencies
» Standar Akuntansi Baru lanjutan New Accounting Standards continued
» SUMBER ESTIMASI SOURCE OF ESTIMATION UNCERTAINTY
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS KAS DAN SETARA KAS lanjutan CASH
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PERSEDIAAN INVENTORIES UANG MUKA DAN BEBAN DIBAYAR DIMUKA
» PENDAPATAN YANG MASIH HARUS DITAGIH UNBILLED REVENUES ASET TETAP FIXED ASSETS
» ASET TETAP lanjutan 12. FIXED ASSETS continued
» ASET TETAP lanjutan FIXED ASSETS continued ASET TAKBERWUJUD INTANGIBLE ASSET
» PT Bank Artha Graha Internasional Tbk BAG PT Bank Artha Graha Internasional Tbk BAG
» PT Bank Central Asia Tbk BCA lanjutan PT
» PT Bank Central Asia Tbk BCA lanjutan PT PT Bank Jasa Jakarta BJJ PT Bank Jasa Jakarta BJJ
» PT Bank Mandiri Persero Tbk Mandiri PT Bank Mandiri Persero Tbk Mandiri
» PT Bank Sinarmas Tbk PT Bank Sinarmas Tbk
» BALANCES AND SOCI Financial Statements per 31 March 2016 1462337683
» SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI lanjutan BALANCES AND
» PINJAMAN BANK JANGKA PANJANG lanjutan LONG-TERM BANK LOANS continued
» PT Bank Mandiri Persero Tbk Mandiri lanjutan PT Bank Mandiri Persero Tbk Mandiri continued
» PT Bank PT Bank Mandiri Persero Tbk Mandiri continued
» PT Bank Mandiri Persero Tbk Mandiri lanjutan PT Bank Mandiri Persero Tbk Mandiri
» PT Bank OCBC NISP Tbk OCBC dan Oversea-Chinese
» PT Bank OCBC NISP Tbk OCBC dan
» DBS Bank Lt DBS DBS Bank Lt DBS PT Selaras Pratama Utama SPU
» DBS Bank Lt DBS lanjutan DBS Bank Lt DBS continued
» RHB Bank L Ltd. RHB RHB Bank L Ltd. RHB CIMB Bank Berhard
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITIES
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITIES continued
» LABA PER SAHAM EARNINGS PER SHARE KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS
» NILAI WAJAR FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES continued
» SEGMEN OPERASI OPERATING SEGMENT SEGMEN OPERASI lanjutan OPERATING SEGMENT continued
» SEGMEN OPERASI lanjutan OPERATING SEGMENT continued
» IKATAN DAN KONTINJENSI COMMITMENTS AND CONTINGENCIES
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