Pengakuan Pendapatan dan Beban Revenue and Expense Recognition
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
v. Instrumen keuangan lanjutan v. Financial instruments continued 1. Aset keuangan lanjutan 1. Financial assets continued Pengakuan awal lanjutan Initial recognition continued Kelompok Usaha mengklasifikasikan aset keuangannya menjadi pinjaman yang diberikan dan piutang serta aset keuangan yang dinilai pada nilai wajar melalui laba rugi. Klasifikasi ini tergantung dari tujuan perolehan aset keuangan tersebut. Manajemen menentukan klasifikasi aset keuangan tersebut pada saat awal pengakuannya dan jika diperbolehkan dan sesuai, akan dievaluasi kembali setiap akhir tahun. The Group classifies its financial assets as loans and receivables and financial assets at fair value through profit or loss. The classification depends on the purpose for which the financials assets were acquired. Management determines the classification of its financial assets at initial recognition and where allowed and appropriate, re-evaluates this designation at the end of the year. Pengukuran setelah pengakuan awal Subsequent measurement Pengukuran aset keuangan setelah pengakuan awal tergantung pada klasifikasi aset keuangan tersebut sebagai berikut: The subsequent measurement of financial assets depends on their classification, which are as follows: Pinjaman yang diberikan dan piutang adalah aset keuangan non-derivatif dengan pembayaran tetap atau telah ditentukan, yang tidak mempunyai kuotasi di pasar aktif. Aset keuangan tersebut diukur sebesar biaya perolehan diamortisasi amortized cost dengan menggunakan metode SBE. Loans and receivables are non-derivative financial assets with fixed or predetermined payments that are not quoted in an active market. These financial assets are measured at amortized cost using the EIR method. Keuntungan dan kerugian diakui dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian pada saat pinjaman yang diberikan dan piutang dihentikan pengakuannya atau mengalami penurunan nilai, demikian juga pada melalui proses amortisasi. Gains and losses are recognized in the consolidated statements of profit or loss and other comprehensive income when the loans and receivables are derecognized or impaired, as well as through the amortization process. Dalam hal terjadi penurunan nilai, kerugian penurunan nilai dilaporkan sebagai pengurang dari nilai tercatat dari aset keuangan dalam kelompok pinjaman dan piutang dan diakui di dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian. In the case of impairment, the impairment loss is reported as a deduction from the carrying value of the financial assets classified as loan and receivables and recognised in the consolidated statement of profit or loss and other comprehensive income. 2. Liabilitas keuangan 2. Financial liabilities Liabilitas keuangan diklasifikasikan sebagai i liabilitas keuangan yang diukur pada nilai wajar melalui laba rugi, ii pinjaman dan utang, atau iii derivatif yang ditetapkan sebagai instrumen lindung nilai dalam lindung nilai yang efektif. Manajemen menentukan klasifikasi liabilitas keuangan pada saat pengakuan awal. Financial liabilities are classified as i financial liabilities at fair value through profit or loss, ii loans and borrowings, or iii derivatives that are designated as hedging instruments in an effective hedge, as appropriate. Management determines the classification of its financial liabilities at initial recognition. 254 PT TOBA BARA SEJAHTRA TBK LAPORAN TAHUNAN 2016 PT TOBA BARA SEJAHTRA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2016 dan untuk Tahun yang berakhir pada tanggal tersebut Disajikan dalam Dolar Amerika Serikat, kecuali dinyatakan lain PT TOBA BARA SEJAHTRA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2016 and For Year then ended Expressed in United States Dollar, unless otherwise stated 392. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan
Parts
» toba bara ar2016 lr ilove compressed
» Sekretaris Perusahaan toba bara ar2016 lr ilove compressed
» Risiko harga bahan bakar Risiko suku bunga Risiko cuaca
» Pendidikan Kesehatan Ekonomi Lingkungan Education Health
» Economy Environment toba bara ar2016 lr ilove compressed
» Education Pendidikan toba bara ar2016 lr ilove compressed
» Health Economy Education Kesehatan Ekonomi Pendidikan
» Health Economy Religion Kesehatan Ekonomi Keagamaan
» Perusahaan The Company UMUM GENERAL
» Perusahaan lanjutan The Company continued
» Dewan Komisaris, UMUM lanjutan GENERAL continued
» Entitas anak Subsidiaries UMUM lanjutan GENERAL continued
» Entitas anak lanjutan Subsidiaries continued
» Persetujuan penerbitan laporan keuangan konsolidasian
» Authorization to issue the consolidated financial statements
» Dasar Penyajian IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN SUMMARY OF SIGNIFICANT ACCOUNTING
» Dasar Penyajian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Perubahan kebijakan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prinsip-prinsip Konsolidasian Principles of Consolidation
» Prinsip-prinsip Konsolidasian lanjutan Principles of Consolidation continued
» Kombinasi Bisnis dan Goodwill Business Combinations and Goodwill
» Kombinasi Bisnis dan Goodwill lanjutan Business Combinations and Goodwill
» Penentuan Nilai Wajar Determination of Fair Value
» Penentuan Nilai Wajar lanjutan Determination of Fair Value continued
» Transaksi dan Saldo dalam Mata Uang asing Foreign Currency Transaction and Balance
» Transaksi Dengan Pihak Berelasi Transactions With Related Parties
» Kas dan Setara Kas Cash and Cash Equivalents
» Biaya Dibayar di Muka dan Uang Muka Prepayments and Advances
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset Tetap lanjutan Fixed Assets continued
» Sewa Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penurunan Nilai Aset Non-Keuangan Impairment of Non-Financial Assets
» Penurunan Nilai Aset Non-keuangan lanjutan Impairment
» Pengeluaran Eksplorasi, Evaluasi dan Pengembangan
» Exploration, Evaluation and Development Expenditure
» Pengeluaran Eksplorasi, Evaluasi dan Pengembangan lanjutan
» Exploration, Evaluation and Development Expenditure continued
» Pengeluaran eksplorasi, SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Tanaman perkebunan Plantations SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Tanaman perkebunan lanjutan Plantations continued
» Provisi Provisions SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya Pengelolaan Lingkungan Hidup Environmental Expenses
» Biaya Pengupasan Lapisan Tanah Stripping Cost
» Biaya Pengupasan Lapisan Tanah lanjutan Stripping Cost continued
» Liabilitas Imbalan Kerja Employee Benefit Liabilities
» Pengakuan Pendapatan dan Beban Revenue and Expense Recognition
» Perpajakan Taxation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Perpajakan lanjutan Taxation lanjutan
» Perpajakan lanjutan Taxation continued Instrumen Keuangan Financial Instruments
» Instrumen keuangan lanjutan Financial instruments continued
» Laba per Saham Dasar Basic Earnings per Share
» Segmen Operasi Operation Segment
» Biaya Penerbitan Emisi Efek Ekuitas Stock Issuance Costs
» IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan
» Kapitalisasi Biaya Pinjaman Capitalization of Borrowing Costs
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» PERTIMBANGAN, ESTIMASI DAN ASUMSI AKUNTANSI SIGNIFIKAN lanjutan SIGNIFICANT ACCOUNTING
» PERTIMBANGAN, ESTIMASI DAN ASUMSI AKUNTANSI SIGNIFIKAN lanjutan
» SIGNIFICANT ACCOUNTING toba bara ar2016 lr ilove compressed
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PERSEDIAAN INVENTORIES toba bara ar2016 lr ilove compressed
» PERSEDIAAN lanjutan INVENTORIES continued
» BIAYA DIBAYAR DI MUKA PREPAID EXPENSE
» UANG MUKA ADVANCES toba bara ar2016 lr ilove compressed
» TANAMAN PERKEBUNAN PLANTATIONS toba bara ar2016 lr ilove compressed
» ASET EKSPLORASI DAN EVALUASI EXPLORATION AND EVALUATION ASSETS
» PROPERTI PERTAMBANGAN MINE PROPERTIES
» GOODWILL GOODWILL toba bara ar2016 lr ilove compressed
» GOODWILL lanjutan GOODWILL continued
» UTANG USAHA lanjutan TRADE PAYABLES continued
» UTANG LAIN-LAIN OTHER PAYABLES
» Pajak dibayar di muka dan estimasi tagihan pajak
» Prepaid taxes and estimated claim for tax refund
» Beban pajak lanjutan Tax expense continued
» Asetliabilitas pajak tangguhan Deferred tax assetsliabilities
» Surat Ketetapan Pajak Tax Assessments
» Administrasi Administration PERPAJAKAN lanjutan TAXATION continued
» Pengampunan Pajak Tax Amnesty
» Pengampunan Pajak lanjutan Tax Amnesty continued
» Lain-lain Others PERPAJAKAN lanjutan TAXATION continued
» BEBAN AKRUAL ACCRUED EXPENSES UANG MUKA PELANGGAN ADVANCES FROM CUSTOMERS
» Bank Sindikasi Syndicated banks
» Bank Sindikasi lanjutan Syndicated banks continued
» PT Bank Rakyat Indonesia Persero Tbk “BRI”
» PT Bank Rakyat Indonesia Persero Tbk “BRI” lanjutan
» PT Bank Rakyat Indonesia Persero Tbk “BRI” continued
» SEWA PEMBIAYAAN toba bara ar2016 lr ilove compressed
» FINANCE LEASES toba bara ar2016 lr ilove compressed
» SEWA PEMBIAYAAN lanjutan FINANCE LEASES continued
» PROVISI UNTUK REKLAMASI DAN PENUTUPAN TAMBANG
» PROVISION FOR MINE RECLAMATION AND MINE CLOSURE
» PROVISI UNTUK REKLAMASI DAN PENUTUPAN TAMBANG lanjutan
» PROVISION FOR MINE RECLAMATION AND MINE CLOSURE continued
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITIES
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITIES lanjutan
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» SELISIH AKUISISI toba bara ar2016 lr ilove compressed
» KERUGIAN KUMULATIF ATAS INSTRUMEN DERIVATIF UNTUK LINDUNG NILAI ARUS KAS
» CUMULATIVE LOSSES toba bara ar2016 lr ilove compressed
» KEPENTINGAN NON-PENGENDALI NON-CONTROLLING INTERESTS
» KEPENTINGAN NON-PENGENDALI lanjutan NON-CONTROLLING INTERESTS continued
» PENJUALAN SALES toba bara ar2016 lr ilove compressed
» BEBAN POKOK PENJUALAN COST OF GOODS SOLD
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» BEBAN PENJUALAN DAN PEMASARAN SELLING AND MARKETING EXPENSES
» BEBAN PENDAPATAN LAIN-LAIN - NETO OTHER EXPENSES INCOME - NET
» INSTRUMEN DERIVATIF DERIVATIVE INSTRUMENTS
» INSTRUMEN DERIVATIF lanjutan DERIVATIVE INSTRUMENTS continued
» Piutang lain-lain Other receivables
» Other receivables continued TRANSAKSI DAN SALDO PIHAK BERELASI RELATED PARTY TRANSACTIONS AND
» Uang muka - jangka panjang Advances - long-term portion
» Utang dividen Dividend payables
» TRANSAKSI DAN SALDO PIHAK BERELASI lanjutan
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING
» MONETARY ASSETS toba bara ar2016 lr ilove compressed
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING lanjutan
» INFORMASI SEGMEN USAHA OPERATING SEGMENT INFORMATION
» INFORMASI SEGMEN USAHA lanjutan OPERATING
» NILAI WAJAR INSTRUMEN KEUANGAN FAIR VALUE FINANCIAL INSTRUMENTS
» KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN lanjutan
» FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES continued
» Subsidiary - ABN PERJANJIAN DAN KOMITMEN PENTING SIGNIFICANT
» PERJANJIAN DAN KOMITMEN PENTING lanjutan
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