Dewan Komisaris, Direksi dan Komite Audit serta Karyawan lanjutan
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
h. Aset tetap lanjutan h. Property, plant and equipment continued • Sewa lanjutan • Leases continued ii Dalam sewa operasi, Perusahaan dan Anak Perusahaan mengakui pembayaran sewa sebagai beban dengan dasar garis lurus straight-line method selama masa sewa. ii Under an operating lease, the Company and Subsidiaries recognized lease payments as an expense on a straight-line method over the lease term. Perusahaan dan Anak Perusahaan sebagai lessor i Berdasarkan PSAK No. 30 Revisi 2007, dalam sewa pembiayaan, Perusahaan dan Anak Perusahaan mengakui aset berupa piutang sewa pembiayaan di neraca konsolidasi sebesar jumlah yang sama dengan investasi sewa neto. Penerimaan piutang sewa diperlakukan sebagai pembayaran pokok dan penghasilan pembiayaan. Pengakuan penghasilan pembiayaan didasarkan pada suatu pola yang mencerminkan suatu tingkat pengembalian periodik yang konstan atas investasi bersih sebagai lessor dalam sewa pembiayaan. ii Dalam sewa menyewa biasa, Perusahaan dan Anak Perusahaan mengakui aset untuk sewa operasi di neraca konsolidasi sesuai sifat aset tersebut. Biaya langsung awal sehubungan proses negosiasi sewa operasi ditambahkan ke jumlah tercatat dari aset sewaan dan diakui sebagai beban selama masa sewa dengan dasar yang sama dengan pendapatan sewa. Pendapatan sewa operasi diakui sebagai pendapatan atas metode garis lurus selama masa sewa. The Company and Subsidiaries as a lessor i Based on PSAK No. 30 Revised 2007, under a finance lease, the Company and Subsidiaries recognise assets held under a finance lease in the consolidated balance sheets and present them as a receivable at an amount equal to the net investment in the lease. Lease payment receivable is treated as repayment of principal and finance income. The recognition of finance income is based on a pattern reflecting a constant periodic rate of return on the net investment in the finance lease. ii Under an operating lease, the Company and Subsidiaries present assets subject to operating leases in its consolidated balance sheets according to the nature of the asset. Initial direct cost incurred in negotiating an operating lease are added to the carrying amount of the leased asset and recognized over the lease term on the same basis as rental income. Lease income from operating leases is recognized as income on a straight-line method over the lease term.Parts
» Pendirian Perusahaan UMUM GENERAL
» Establishment of the Company
» Public Offering of the Company’s Shares
» UMUM lanjutan MDRN Annual Report 20101
» Penawaran Umum Efek Perusahaan lanjutan
» Public Offering of the Company’s Shares continued
» Struktur Perusahaan dan Anak Perusahaan The Company’s and Subsidiaries’ Structure
» Struktur Perusahaan dan Anak Perusahaan lanjutan
» The Company’s and Subsidiaries’ Structure continued
» Dewan Komisaris, Direksi dan Komite Audit serta Karyawan
» Boards of Commissioners, Directors, Audit Committee and Employees
» are as follows: MDRN Annual Report 20101
» Dewan Komisaris, Direksi dan Komite Audit serta Karyawan lanjutan
» Dasar penyajian laporan keuangan
» Prinsip-prinsip konsolidasi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Principles of consolidation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Setara kas SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Cash equivalents SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Cadangan kerugian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Allowance for impairment losses
» Transaksi dengan pihak yang mempunyai hubungan istimewa
» Transactions with related parties
» Transaksi dengan pihak yang mempunyai hubungan istimewa lanjutan
» Persediaan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya dibayar di muka Prepaid
» Aset tetap Property, plant and equipment
» Aset tetap lanjutan Property, plant and equipment continued
» Imbalan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Selisih lebih biaya perolehan penyertaan atas aset bersih Anak Perusahaan
» Excess of cost of investments over the equity in net assets of Subsidiaries
» Beban Tangguhan Hak Atas Tanah Deferred Landrights Acquisition Costs
» Aset disewakan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Leased property SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya waralaba awal Initial franchise cost
» Pengakuan pendapatan dan beban Revenue
» Transaksi dan saldo dalam mata uang asing
» Foreign currency transactions and
» Pajak Penghasilan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Income Tax SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pajak Penghasilan Instrumen keuangan Financial instruments
» Instrumen keuangan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
» Informasi segmen usaha Segment information
» Penggunaan estimasi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Use of estimates SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» PENJUALAN ANAK MDRN Annual Report 20101
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» PIUTANG USAHA MDRN Annual Report 20101
» ACCOUNTS RECEIVABLE – TRADE MDRN Annual Report 20101
» PIUTANG USAHA lanjutan MDRN Annual Report 20101
» ACCOUNTS RECEIVABLE – TRADE continued
» TRANSAKSI DAN SALDO DENGAN PIHAK- PIHAK YANG MEMPUNYAI HUBUNGAN
» TRANSACTIONS AND BALANCES WITH RELATED PARTIES continued
» PIUTANG LAIN-LAIN MDRN Annual Report 20101
» OTHER RECEIVABLES MDRN Annual Report 20101
» PERSEDIAAN INVENTORIES MDRN Annual Report 20101
» PERSEDIAAN lanjutan MDRN Annual Report 20101
» INVENTORIES continued MDRN Annual Report 20101
» UANG MUKA INVESTASI SAHAM ADVANCE FOR INVESTMENT IN SHARES OF
» ASET TETAP lanjutan MDRN Annual Report 20101
» SELISIH LEBIH BIAYA PEROLEHAN
» EXCESS OF COST OF INVESTMENTS OVER THE EQUITY IN NET ASSETS OF
» ASET DISEWAKAN LEASED PROPERTY
» HUTANG BANK JANGKA PENDEK SHORT-TERM BANK LOANS
» HUTANG BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued
» HUTANG USAHA ACCOUNTS PAYABLE
» HUTANG USAHA lanjutan ACCOUNTS PAYABLE continued
» PERPAJAKAN TAXATION MDRN Annual Report 20101
» PERPAJAKAN lanjutan TAXATION continued
» HUTANG BANK JANGKA PANJANG LONG-TERM LOANS
» HUTANG BANK JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» PENJUALAN BERSIH lanjutan NET SALES continued
» BEBAN USAHA OPERATING EXPENSES
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» PERJANJIAN-PERJANJIAN PENTING, IKATAN DAN KONTINJENSI
» SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES
» PERJANJIAN-PERJANJIAN PENTING, IKATAN DAN KONTINJENSI lanjutan
» SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Beban imbalan kerja - bersih dibulatkan Net employee benefits expense rounded-off
» Kewajiban imbalan kerja dibulatkan Employee benefits liability rounded-off
» KEWAJIBAN IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITY continued
» INSTRUMEN KEUANGAN FINANCIAL INSTRUMENTS
» INSTRUMEN KEUANGAN lanjutan FINANCIAL INSTRUMENTS continued
» KEBIJAKAN DAN TUJUAN MANAJEMEN
» ASET DAN KEWAJIBAN DALAM MATA UANG ASING
» ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES
» PENERAPAN AWAL PSAK NO. 50 REVISI 2006 DAN PSAK NO. 55 REVISI 2006
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