Pengakuan Pendapatan dan Beban Revenue and Expense Recognition Imbalan Kerja Employee Benefit Liabilities
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
n. Imbalan Kerja lanjutan n. Employee Benefit Liabilities continued Kelompok Usaha mencatat beban gaji, bonus, jamsostek dan honorarium yang masih harus dibayar sebagai “Liabilitas Imbalan Kerja Jangka Pendek” dalam laporan posisi keuangan konsolidasian. Group recorded accrued salary, bonus, jamsostek and honorarium expenses as “Short-term Employee Benefit Liabilities” in the consolidated statements of financial position. Efektif tanggal 1 Januari 2015, Kelompok Usaha menerapkan PSAK No. 24 Revisi 2013, “Imbalan PascaKerja” secara retrospektif. Berdasarkan revisi atas PSAK tersebut, perhitungan imbalan pascakerja menggunakan metode Projected Unit Credit . Keuntungan atau kerugian aktuarial yang timbul diakui sebagai Penghasilan Komprehensif Lain dan disajikan pada bagian ekuitas. Biaya jasa lalu dibebankan langsung pada laba rugi. Jumlah yang diakui sebagai kewajiban imbalan pasti di laporan posisi keuangan konsolidasian merupakan nilai kini kewajiban imbalan pasti. Karena revisi atas PSAK ini diterapkan secara retrospektif, Kelompok Usaha telah menyajikan kembali periode komparatif, kecuali pengaruhnya atas akun laba rugi karena tidak material sebagai berikut: Effective January 1, 2015, the group adopted PSAK No. 24 Revised 2013, “Post- employment Benefits”, retrospectively. Under the revised PSAK, the cost of providing post- employment benefit is determined using the projected Unit Credit Method. The actuarial gains or losses incurred are recoqnized to Other Comprehensive Income and is presented in equity section. Past service cost is recognized immediately to profit and loss. The benefit obligation reqonized in the consolidated statements of financial position represents the present value of the defined benefit obligation. As the revised PSAK has been restrospectively applied, the Group has the prior period comparative numbers as follows, except for the impact to profit and loss account as the effect is not material: 31 Desember 2014December 31, 2014 Dilaporkan Pengaruh Sebelumnya Perubahan Disajikan Previously Effect of kembali reported change As restated Posisi Keuangan Financial position Liabilitas imbalan kerja Long-term employee Jangka panjang 65.758 32.956 98.714 benefit liabilities Ekuitas Equity Saldo laba Retained Earnings Belum ditentukan penggunaannya 782.368 32.956 749.412 Unappropriated 31 Desember 2013December 31, 2013 Dilaporkan Pengaruh Sebelumnya Perubahan Disajikan Previously Effect of kembali reported change As restated Posisi Keuangan Financial position Liabilitas imbalan kerja Long-term employee Jangka panjang 56.488 20.589 77.077 benefit liabilities Ekuitas Equity Saldo laba Retained Earnings Belum ditentukan penggunaannya 615.393 20.589 594.804 Unappropriated are in the Indonesian language. PT SELAMAT SEMPURNA Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 30 September 2015 dan untuk periode yang berakhir pada tanggal tersebut Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain PT SELAMAT SEMPURNA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2015 and for the period ended Expressed in millions of Rupiah, unless otherwise stated 292. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
Parts
» Pendirian Perusahaan dan Informasi Umum Establishment of the Company and General
» Penawaran Umum Efek Perusahaan Company’s Public Offerings
» Penawaran Company’s Public Offerings continued
» Penawaran UMUM lanjutan GENERAL continued
» Komisaris, Direksi dan Karyawan lanjutan Commissioners, Directors and Employees
» Struktur Entitas Anak Subsidiaries’ Structure
» Struktur entitas anak lanjutan Subsidiaries’ Structure continued
» Penyelesaian Laporan UMUM lanjutan GENERAL continued
» Completion of the Consolidated Financial Statements
» Prinsip-prinsip Konsolidasian Principles of Consolidation
» Prinsip-prinsip Konsolidasian lanjutan Principles of Consolidation continued
» Kombinasi Bisnis lanjutan Business Combinations continued
» Kombinasi Bisnis Entitas Sepengendali Combination Business of Entities Under
» Kas dan Setara Kas Cash and Cash Equivalents Transaksi dengan Pihak-pihak Berelasi
» Transactions with Related Parties
» Transaksi dengan Pihak-pihak Berelasi
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya Dibayar di Muka Prepaid Expenses Investasi pada Entitas Asosiasi
» Investments in Associated Company
» Investasi pada Entitas Asosiasi lanjutan
» Investments SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Leases Aset Tetap Property, Plant and Equipment
» Aset Tetap lanjutan Property, Plant and Equipment continued
» Penurunan Nilai Aset Non-keuangan
» Impairment of Non-financial Assets
» Penurunan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Impairment of SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Imbalan Kerja lanjutan Employee Benefit Liabilities continued
» Transaksi dan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Foreign Currency Perpajakan Taxation
» Perpajakan lanjutan Taxation continued
» Laba per Saham Earnings per Share
» Segmen Operasi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Operating Segments SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Instrumen Keuangan Financial Instruments
» Instrumen Keuangan lanjutan Financial Instruments continued
» Biaya Emisi Efek SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Securities Issuance Costs SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Provisi Provision SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Properti Investasi Investment Property
» SUMBER ESTIMASI KETIDAKPASTIAN SOURCE OF ESTIMATION UNCERTAINTY
» Evaluasi Individual Individual Assessment
» SUMBER ESTIMASI SUMBER ESTIMASI SOURCE OF
» SUMBER ESTIMASI PT Set Sempurna Tbk
» SOURCE OF PT Set Sempurna Tbk
» KOMBINASI BISNIS ENTITAS SEPENGENDALI BUSINESS
» KOMBINASI BISNIS ENTITAS SEPENGENDALI lanjutan
» BUSINESS COMBINATION PT Set Sempurna Tbk
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS lanjutan PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PERSEDIAAN INVENTORIES PT Set Sempurna Tbk
» PERSEDIAAN lanjutan INVENTORIES continued
» UANG MUKA ADVANCES PT Set Sempurna Tbk
» BIAYA DIBAYAR DI MUKA PREPAID EXPENSES
» INVESTASI PADA ENTITAS ASOSIASI INVESTMENTS IN ASSOCIATED COMPANIES
» INVESTASI PADA ENTITAS ASOSIASI lanjutan INVESTMENTS IN ASSOCIATED COMPANIES
» ASET TETAP PROPERTY, PLANT AND EQUIPMENT
» ASET TETAP lanjutan PROPERTY,
» ASET TIDAK LANCAR LAINNYA OTHER NON-CURRENT ASSETS
» UTANG BANK BANK LOANS UTANG BANK lanjutan BANK LOANS continued
» UTANG BANK lanjutan BANK LOANS continued
» UTANG BANK lanjutan BANK LOANS continued UTANG USAHA TRADE PAYABLES
» UTANG USAHA lanjutan TRADE PAYABLES continued PERPAJAKAN TAXATION
» PERPAJAKAN lanjutan TAXATION continued PERPAJAKAN lanjutan TAXATION continued
» BEBAN AKRUAL ACCRUED EXPENSES TRANSAKSI DERIVATIF DERIVATIVE TRANSACTION
» TRANSAKSI DERIVATIF lanjutan DERIVATIVE TRANSACTION continued
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFIT LIABILITIES
» UTANG OBLIGASI - NETO BONDS PAYABLE - NET
» UTANG OBLIGASI - NETO lanjutan BONDS PAYABLE - NET continued
» UTANG OBLIGASI - NETO lanjutan BONDS PAYABLE - NET continued MODAL SAHAM SHARE CAPITAL
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» KEPENTINGAN NONPENGENDALI lanjutan NON-CONTROLLING INTEREST continued DIVIDEN TUNAI CASH DIVIDENDS
» DIVIDEN TUNAI lanjutan CASH DIVIDENDS continued
» BEBAN POKOK PENJUALAN COST OF GOODS SOLD
» BEBAN PENJUALAN SELLING EXPENSES
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» PENDAPATAN OPERASI LAINNYA OTHER OPERATING INCOME
» BEBAN OPERASI LAINNYA OTHER OPERATING EXPENSES
» SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI BALANCES AND
» SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI lanjutan
» BALANCES AND TRANSACTIONS WITH RELATED PARTIES continued
» SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI lanjutan BALANCES AND
» BALANCES AND PT Set Sempurna Tbk
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» PERJANJIAN SIGNIFIKAN, PERIKATAN DAN KONTINJENSI lanjutan
» SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES continued
» ASET DAN LIABILITAS DALAM MATA UANG ASING lanjutan
» TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO PERUSAHAAN lanjutan
» FINANCIAL RISK MANAGEMENT ASSESSMENT OBJECTIVES AND POLICIES continued
» NILAI WAJAR INSTRUMEN KEUANGAN FAIR VALUE OF FINANCIAL INSTRUMENTS
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