Penurunan Nilai Aset Non-keuangan
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
l. Penurunan
Nilai Aset Non-keuangan lanjutanl. Impairment
of Non-financial Assets continued Penilaian dilakukan pada setiap akhir periode pelaporan apakah terdapat indikasi bahwa rugi penurunan nilai yang telah diakui dalam periode sebelumnya untuk aset selain goodwill mungkin tidak ada lagi atau mungkin telah menurun. Jika indikasi dimaksud ditemukan, maka entitas mengestimasi jumlah terpulihkan aset tersebut. Kerugian penurunan nilai yang telah diakui dalam periode sebelumnya untuk aset selain goodwill dibalik hanya jika terdapat perubahan asumsi-asumsi yang digunakan untuk menentukan jumlah terpulihkan aset tersebut sejak rugi penurunan nilai terakhir diakui. Dalam hal ini, jumlah tercatat aset dinaikkan ke jumlah terpulihkannya. Pembalikan tersebut dibatasi sehingga jumlah tercatat aset tidak melebihi jumlah terpulihkannya maupun jumlah tercatat, setelah dikurangi penyusutan, seandainya tidak ada rugi penurunan nilai yang telah diakui untuk aset tersebut pada periode sebelumnya. An assessment is made at each reporting period as to whether there is any indication that previously recognized impairment losses recognized for an asset other than goodwill may no longer exist or may have decreased. If such indication exists, the recoverable amount is estimated. A previously recognized impairment loss for an asset other than goodwill is reversed only if there has been a change in the assumptions used to determine the asset’s recoverable amount since the last impairment loss was recognized. If that is the case, the carrying amount of the asset is increased to its recoverable amount. The reversal is limited so that the carrying amount of the asset does not exceed its recoverable amount, nor exceed the carrying amount that would have been determined, net of depreciation, had no impairment loss been recognized for the asset in prior periods. Pembalikan rugi penurunan nilai diakui sebagai laba rugi. Setelah pembalikan tersebut, penyusutan aset tersebut disesuaikan di periode mendatang untuk mengalokasikan jumlah tercatat aset yang direvisi, dikurangi nilai sisanya, dengan dasar yang sistematis selama sisa umur manfaatnya. Reversal of an impairment loss is recognized in profit or loss. After such a reversal, the depreciation charge on the said asset is adjusted in future periods to allocate the asset’s revised carrying amount, less any residual value, on a systematic basis over its remaining useful life. Goodwill hanya diuji untuk menentukan adanya penurunan nilai pada setiap pelaporan tahunan dan ketika terdapat suatu indikasi bahwa nilai tercatatnya mengalami penurunan nilai. Penurunan nilai bagi goodwill ditetapkan dengan menentukan jumlah tercatat tiap UPK atau kelompok UPK dimana goodwill terkait. Jika jumlah terpulihkan UPK kurang dari jumlah tercatatnya, maka rugi penurunan nilai diakui. Rugi penurunan nilai atas goodwill tidak dapat dibalik pada periode berikutnya. Goodwill is tested for impairment in each annual reporting and when circumstances indicate that the carrying value may be impaired. Impairment is determined for goodwill by assessing the recoverable amount of each CGU or group of CGUs to which the goodwill relates. If the recoverable amount of the CGU is less than its carrying amount, an impairment loss is recognized. Impairment losses relating to goodwill cannot be reversed in future periods.Parts
» laporan keuangan pt elang mahkota teknologi tbk 31
» Pendirian Perusahaan Establishment of the Company Public Offering of the Company’s Shares
» Penawaran Umum Struktur Kelompok Usaha Group Structure
» Struktur Kelompok Usaha lanjutan Group Structure continued
» Dewan Komisaris dan Direksi, Komite Audit dan Karyawan
» Boards of Commissioners and Directors, Audit Committee and Employees
» Dewan Komisaris dan Direksi, Komite Audit dan Karyawan lanjutan
» Boards of Commissioners and Directors, Audit
» Penyelesaian Laporan UMUM lanjutan GENERAL continued
» Completion of the Consolidated Financial Statements
» Perubahan kebijakan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prinsip-prinsip Konsolidasian Principles of Consolidation
» Kombinasi Bisnis lanjutan Business Combinations continued
» Kas dan Setara Kas dan Aset Keuangan lancar Lainnya
» Cash and Cash Equivalents and Other Current Financial Assets
» Transaksi dengan Pihak-pihak Berelasi
» Transactions with Related Parties
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya Dibayar di Muka Prepaid Expenses
» Aset Takberwujud Intangible Assets
» Aset Takberwujud lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Intangible Assets continued Aset Tetap Fixed Assets
» Aset Tetap lanjutan Fixed Assets continued
» Penurunan Nilai Aset Non-keuangan
» Impairment of Non-financial Assets
» Penurunan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Impairment SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Tambahan Modal Disetor - Neto Additional Paid-in Capital - Net
» Pengakuan Pendapatan dan Beban Revenue and Expense Recognition
» Transaksi dan Saldo dalam Mata Uang Asing Foreign
» Transaksi dan Saldo dalam Mata Uang Asing lanjutan
» Foreign Currency Pajak Penghasilan Income Tax
» Pajak Penghasilan lanjutan Income Tax continued
» Liabilitas Imbalan Kerja SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Employee Benefits Liabilities SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Laba per Saham Earnings per Share
» Informasi Segmen SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Segment Information SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Instrumen Keuangan Financial Instruments
» Instrumen Keuangan lanjutan Financial Instruments continued
» Instrumen Keuangan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Financial Instruments continued ii Liabilitas Keuangan
» Provisi Provisions SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» SUMBER ESTIMASI KETIDAKPASTIAN SOURCE OF ESTIMATION UNCERTAINTY
» SUMBER ESTIMASI KETIDAKPASTIAN lanjutan SOURCE OF ESTIMATION UNCERTAINTY
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» ASET KEUANGAN LANCAR LAINNYA OTHER CURRENT FINANCIAL ASSETS
» ASET KEUANGAN LANCAR LAINNYA lanjutan OTHER
» ASET KEUANGAN LANCAR LAINNYA lanjutan OTHER PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PERSEDIAAN INVENTORIES laporan keuangan pt elang mahkota teknologi tbk 31
» UANG MUKA ADVANCES ASET TETAP FIXED ASSETS
» 2017 and December 2016: laporan keuangan pt elang mahkota teknologi tbk 31
» INVESTASI PADA ENTITAS ASOSIASI INVESTMENT IN ASSOCIATED COMPANIES
» INVESTASI PADA ENTITAS ASOSIASI lanjutan INVESTMENT IN ASSOCIATED COMPANIES
» GOODWILL DAN ASET TAKBERWUJUD GOODWILL AND INTANGIBLE ASSETS
» GOODWILL DAN laporan keuangan pt elang mahkota teknologi tbk 31
» BIAYA SEWA DIBAYAR DI MUKA JANGKA PANJANG
» PREPAID LONG-TERM RENT INVESTASI JANGKA PANJANG LONG-TERM INVESTMENTS
» INVESTASI JANGKA PANJANG lanjutan LONG-TERM INVESTMENTS continued
» ASET TIDAK LANCAR LAINNYA OTHER NON-CURRENT ASSETS
» PINJAMAN JANGKA PENDEK SHORT-TERM LOANS
» PINJAMAN JANGKA PENDEK lanjutan SHORT-TERM LOANS continued UTANG USAHA TRADE PAYABLES
» UTANG USAHA lanjutan TRADE PAYABLES continued
» BEBAN AKRUAL DAN LIABILITAS IMBALAN KERJA JANGKA PENDEK
» ACCRUED EXPENSES AND SHORT-TERM EMPLOYEE BENEFITS LIABILITIES
» PERPAJAKAN TAXATION laporan keuangan pt elang mahkota teknologi tbk 31
» PINJAMAN JANGKA PANJANG LONG-TERM PAYABLES
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM PAYABLES continued
» UTANG JANGKA PANJANG LAINNYA OTHER LONG-TERM PAYABLES
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITIES
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE
» OBLIGASI KONVERSI CONVERTIBLE BONDS
» OBLIGASI KONVERSI lanjutan CONVERTIBLE BONDS continued PAJAK PENGHASILAN INCOME TAXES
» PAJAK PENGHASILAN lanjutan INCOME TAXES continued
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS
» KEPENTINGAN NONPENGENDALI laporan keuangan pt elang mahkota teknologi tbk 31
» NON-CONTROLLING INTERESTS MODAL SAHAM SHARE CAPITAL
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» SELISIH NILAI TRANSAKSI DENGAN PIHAK NONPENGENDALI
» DIFFERENCE IN VALUE OF TRANSACTIONS WITH NON-CONTROLLING INTERESTS
» SELISIH NILAI TRANSAKSI DENGAN PIHAK NONPENGENDALI lanjutan
» DIFFERENCE IN VALUE OF TRANSACTIONS WITH
» SALDO LABA RETAINED EARNINGS
» PENDAPATAN REVENUES laporan keuangan pt elang mahkota teknologi tbk 31
» BEBAN PENJUALAN SELLING EXPENSES
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» Saldo dan Transaksi dengan Pihak-pihak Berelasi Balances and Transactions with Related Parties
» Saldo dan Transaksi dengan Pihak-pihak Berelasi lanjutan
» Balances and Transactions with Related Parties continued
» SIFAT HUBUNGAN, SALDO DAN TRANSAKSI DENGAN PIHAK BERELASI lanjutan
» Sifat Hubungan dengan Pihak Berelasi
» Satellite lease agreement PERJANJIAN SIGNIFIKAN SIGNIFICANT AGREEMENTS
» PERJANJIAN SIGNIFIKAN lanjutan SIGNIFICANT AGREEMENTS continued
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING lanjutan
» TUJUAN DAN KEBIJAKAN RISIKO MANAJEMEN KEUANGAN FINANCIAL RISK MANAGEMENT OBJECTIVE AND POLICIES
» TUJUAN DAN KEBIJAKAN RISIKO MANAJEMEN KEUANGAN lanjutan
Show more