BebanTangguhan Hak atas Tanah Deferred Cost of Land Rights
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN Lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
y. Transaksi dan Saldo Mata Uang Asing y. Foreign Currency Transactions and Balances Transaksi dalam mata uang asing dijabarkan ke dalam mata uang fungsional dengan kurs yang berlaku pada saat transaksi dilakukan. Pada akhir periode pelaporan, aset dan liabilitas moneter dalam mata uang asing disesuaikan ke dalam mata uang fungsional menggunakan kurs tengah yang ditetapkan oleh Bank Indonesia pada tanggal terakhir transaksi perbankan pada periode tersebut. Laba dan rugi yang timbul dari penyesuaian kurs maupun penyelesaian aset dan liabilitas moneter dalam mata uang asing tersebut dikreditkan atau dibebankan dalam laba rugi. Transactions in foreign currencies are translated into functional currency at the rates of exchange prevailing at the time the transactions are made. At the end of reporting period, monetary assets and liabilities denominated in foreign currencies are adjusted to functional currency to reflect the middle exchange rate published by Bank Indonesia at the last banking transaction date of the period. The gains or losses resulting from such adjustment or settlement of each monetary asset and liability denominated in foreign currencies are credited or charged in profit or loss. Pembukuan Entitas Anak tertentu diselenggarakan dalam mata uang selain Rupiah. Untuk tujuan penyajian laporan keuangan konsolidasian interim, aset dan liabilitas Entitas Anak pada tanggal laporan posisi keuangan konsolidasian interim dijabarkan ke dalam Rupiah dengan menggunakan kurs yang berlaku pada tanggal tersebut, sedangkan pendapatan dan beban dijabarkan dengan menggunakan kurs rata-rata periodetahun yang bersangkutan. Selisih kurs yang terjadi disajikan sebagai bagian dari ekuitas pada akun “Selisih Kurs Karena Penjabaran Laporan Keuangan. The book of accounts of certain Subsidiaries is maintained in currency other than Rupiah. For presentation purposes of the interim consolidated financial statements, assets and liabilities of the Subsidiaries at statement of financial position date are translated into Rupiah using the exchange rates at statement of financial position date, while the interim consolidated statement of comprehensive income are translated at the average rates of exchange for the periodyear. Resulting translation adjustments are shown as part of equity as “Exchange Differences Due to Financial Statements Translations”. Kurs angka penuh yang digunakan pada tanggal 30 Juni 2014 dan 31 Desember 2013 adalah sebagai berikut: The exchange rates used full amount as of June 30, 2014 and December 31, 2013 are as follows: 30 Juni 31 Desember June 30, December 31, 2014 2013 1 Dolar Amerika SerikatRupiah 11.969 12.189 US Dollar 1Rupiah 1 EuroRupiah 16.333 16.854 Euro 1Rupiah 1 Poundsterling InggrisRupiah 20.380 20.097 British Pound Sterling 1Rupiah 1 Dolar SingapuraRupiah 9.583 9.684 Singapore Dollar 1Rupiah z. Pajak Penghasilan z. Income Taxes Beban pajak kini ditetapkan berdasarkan taksiran laba kena pajak periode berjalan. Current tax expense is provided based on the estimated taxable income for the period. Aset pajak kini dan liabilitas pajak kini dilakukan saling hapus jika dan hanya jika entitas memiliki hak yang dapat dipaksakan secara hukum untuk melakukan saling hapus jumlah yang diakui; dan bermaksud untuk menyelesaikan dengan dasar neto, atau merealisasikan aset dan menyelesaikan liabilitas secara bersamaan. Current tax assets and current tax liabilities are offset if, and only if, the entity has a legally enforceable right to set off the recognized amounts; and intends either to settle on a net basis, or to realize the asset and settle the liability simultaneously.Parts
» 73 financial statement 30 june 2014
» Pendirian Perusahaan UMUM GENERAL
» Penawaran Umum Saham Perdana Initial Public Offering
» Dewan Komisaris dan Direksi serta Karyawan Boards of Commissioners and Directors and
» Struktur Entitas Anak Structure of Subsidiaries
» UMUM Lanjutan GENERAL Continued
» Faktor Musiman dalam Operasi Seasonality of Operations
» Penyelesaian Laporan Keuangan Konsolidasian Interim
» Completion of the Interim Consolidated Financial Statements
» Dasar Penyusunan Laporan Keuangan Konsolidasian Interim dan Pernyataan Kepatuhan
» Basis of Preparation of Interim Consolidated Financial Statements and Statement of
» Prinsip-prinsip Konsolidasi Interim Principles of Interim Consolidation
» Kombinasi bisnis Business combination
» Kas Cash Instrumen Keuangan Financial Instruments
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
» Transaksi dengan Pihak-Pihak Berelasi Transactions with Related Parties
» Piutang Receivables SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
» Biaya Dibayar di Muka Prepaid Expenses
» Piutang Plasma Due from Plasma
» Investasi pada Entitas Asosiasi dan Entitas Pengendali
» Investments in Associates and Jointly Controlled Entities
» Tanaman Perkebunan Plantations SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
» Penurunan Nilai Aset Non-Keuangan Impairment of Non-Financial Assets
» Dana Yang Dibatasi Penggunaannya Restricted Funds
» Proyek Pengembangan Usaha Business Development Projects
» BebanTangguhan Hak atas Tanah Deferred Cost of Land Rights
» Dividen Dividends SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
» Imbalan Kerja Employee Benefits
» Sewa Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
» Biaya Pinjaman Borrowing Costs
» Beban Emisi Saham Stock Issuance Costs
» Provisi dan Kontinjensi Provisions and Contingencies
» Pengakuan Pendapatan dan Beban Revenue and Expenses Recognition
» Transaksi dan Saldo Mata Uang Asing Foreign Currency Transactions and Balances
» Pajak Penghasilan Income Taxes
» IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN Lanjutan
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
» Pertimbangan Judgments CRITICAL ACCOUNTING ESTIMATES AND JUDGMENTS
» ESTIMASI DAN PERTIMBANGAN AKUNTANSI YANG PENTING Lanjutan
» Estimasi dan Asumsi Estimates and Assumptions
» CRITICAL ACCOUNTING ESTIMATES AND JUDGMENTS Continued
» DIVESTASI ENTITAS ANAK DIVESTMENT OF A SUBSIDIARY
» DIVESTASI ENTITAS ANAK Lanjutan DIVESTMENT OF A SUBSIDIARY Continued
» KAS CASH 73 financial statement 30 june 2014
» PIUTANG USAHA Lanjutan TRADE RECEIVABLES Continued
» Pihak berelasi Related party
» PERSEDIAAN INVENTORIES 73 financial statement 30 june 2014
» PERSEDIAAN Lanjutan INVENTORIES Continued
» ASET LANCAR LAIN-LAIN OTHER CURRENT ASSETS
» PIUTANG PLASMA Lanjutan DUE FROM PLASMA Continued
» INVESTASI PADA EFEK EKUITAS INVESTMENTS IN EQUITY SECURITIES
» INVESTASI PADA EFEK EKUITAS Lanjutan INVESTMENTS IN EQUITY SECURITIES Continued
» Tanaman menghasilkan Mature plantations
» TANAMAN PERKEBUNAN Lanjutan PLANTATIONS Continued
» Tanaman belum menghasilkan Immature plantations
» ASET TETAP Lanjutan FIXED ASSETS Continued
» GOODWILL GOODWILL 73 financial statement 30 june 2014
» DANA YANG DIBATASI PENGGUNAANYA RESTRICTED FUNDS
» DANA YANG DIBATASI PENGGUNAANYA Lanjutan RESTRICTED FUNDS Continued
» Proyek Sarolangun Sarolangun Project
» Proyek Pesisir Pesisir Project
» Proyek Batanghari Batanghari Project
» BEBAN TANGGUHAN HAK ATAS TANAH - NETO DEFERRED COSTS OF LAND RIGHTS
» PINJAMAN BANK JANGKA PENDEK SHORT-TERM BANK LOANS
» UTANG USAHA - PIHAK KETIGA TRADE PAYABLES - THIRD PARTIES
» UTANG USAHA - PIHAK KETIGA Lanjutan TRADE PAYABLES - THIRD PARTIES Continued
» BEBAN MASIH HARUS DIBAYAR ACCRUED EXPENSES
» UTANG DIVIDEN DIVIDENDS PAYABLE
» UANG MUKA PENJUALAN ADVANCES ON SALES PINJAMAN JANGKA PANJANG LONG-TERM LOANS
» PINJAMAN JANGKA PANJANG Lanjutan LONG-TERM LOANS Continued
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITY
» LIABILITAS IMBALAN KERJA Lanjutan EMPLOYEE BENEFITS LIABILITY Continued
» Modal ditempatkan dan disetor penuh Issued and fully paid
» MODAL SAHAM Lanjutan SHARE CAPITAL continued
» Cadangan umum General reserve
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» SELISIH KURS KARENA PENJABARAN LAPORAN KEUANGAN
» EXCHANGE DIFFERENCES DUE TO FINANCIAL STATEMENTS TRANSLATION
» BEBAN POKOK PENJUALAN COST OF SALES
» BEBAN POKOK PENJUALAN Lanjutan COST OF GOODS SOLD Continued
» BEBAN USAHA OPERATING EXPENSES
» BEBAN KEUANGAN - NETO FINANCE COSTS - NET
» Pajak dibayar di Muka Prepaid tax
» Taksiran tagihan kelebihan pajak Estimated claims for tax refund
» Manfaat beban pajak penghasilan Income tax benefits expenses
» LAIN-LAIN - NETO MISCELLANEOUS - NET PERPAJAKAN Lanjutan TAXATION Continued
» Pajak tangguhan Deferred tax
» Surat Pemeriksaan Pajak Tax Assessment
» PERPAJAKAN Lanjutan TAXATION Continued
» Peraturan Pemerintah Government Regulations
» SALDO DAN TRANSAKSI-TRANSAKSI DENGAN PIHAK BERELASI
» Piutang lain-lain Other receivables
» SALDO DAN TRANSAKSI-TRANSAKSI DENGAN PIHAK BERELASI Lanjutan
» Piutang pihak berelasi Due from related parties
» Kompensasi Manajemen Kunci Key Management Compensation
» Hubungan dan Sifat Transaksi Pihak Berelasi Relationship and Nature of Related Parties
» LABA RUGI PER SAHAM INCOME LOSS PER SHARE
» LABA RUGI PER SAHAM Lanjutan INCOME LOSS PER SHARE Continued
» PERJANJIAN DAN IKATAN YANG SIGNIFIKAN SIGNIFICANT AGREEMENTS AND COMMITMENTS
» PERJANJIAN DAN IKATAN YANG SIGNIFIKAN
» SIGNIFICANT AGREEMENTS AND COMMITMENTS
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN Lanjutan SEGMENT INFORMATION continued
» LIABILITAS BERSYARAT CONTINGENCIES 73 financial statement 30 june 2014
» LIABILITAS BERSYARAT Lanjutan CONTINGENCIES Continued
» KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES
» KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN Lanjutan
» FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES Continued
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