Dasar Penyusunan Laporan Keuangan Konsolidasian
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
d. Kombinasi Bisnis lanjutan d. Business Combination continued Selisih antara biaya kepemilikan saham tambahan dan bagian proporsional dari nilai buku aset bersih entitas anak pada tanggal transaksi yang disebabkan oleh penerbitan saham tambahan yang mengakibatkan persentase kepemilikan entitas induk bertambah sedangkan persentase kepemilikan nonpengendali dalam entitas anak berkurang dicatat pada ekuitas. The difference between the cost of additional equity interest and its proportionate share of the book value of net assets of subsidiaries at the transaction date caused by the issuance of additional shares which resulted in percentage ownership of the parent entity increases while non-controlling percentage ownership in subsidiaries decreases are recorded at equity. e. Aset dan Liabilitas Keuangan e. Financial Assets and Liabilities i Aset Keuangan i Financial Assets Pengakuan dan pengukuran awal Initial recognition and measurement Aset keuangan dalam ruang lingkup PSAK No. 55 Revisi 2014 diklasifikasikan sebagai salah satu dari aset keuangan yang diukur pada nilai wajar melalui laporan laba rugi, pinjaman yang diberikan dan piutang, investasi dimiliki hingga jatuh tempo atau aset keuangan tersedia untuk dijual. Grup menetapkan klasifikasi aset keuangan setelah pengakuan awal dan, jika diperbolehkan dan sesuai, akan melakukan evaluasi pada setiap akhir periodetahun keuangan. Financial assets within the scope of PSAK No. 55 Revised 2014 are classified as financial assets at fair value through profit or loss, loans and receivables, held-to- maturity investments or available-for-sale financial assets. The Group determines the classification of its financial assets after initial recognition and, where allowed and appropriate, re-evaluates this designation at each financial year. Grup mengklasifikasikan aset keuangannya menjadi pinjaman yang diberikan dan piutang. Pinjaman yang diberikan dan piutang Grup terdiri dari kas dan setara kas, kas yang dibatasi penggunaannya, piutang usaha, piutang lain-lain dan pendapatan yang masih harus ditagih. The Group’s classifies its financial assets as loans and receivables. The Group’s loans and receivables consist of cash and cash equivalents, restricted cash, trade receivables, other receivables and unbilled revenues. Pada saat pengakuan awalnya, aset keuangan diukur pada nilai wajar, dan dalam hal aset keuangan yang tidak diukur pada nilai wajar melalui laba rugi, nilai wajar tersebut ditambah dengan biaya transaksi yang dapat diatribusikan secara langsung dengan perolehan aset keuangan tersebut. When financial assets are recognized initially, they are measured at fair value, and in the case of financial assets that are not recorded at fair value through profit or loss, the fair value plus directly attributable transaction costs.Parts
» SOCI Financial Statements per 31 Dec 2015 1459481842
» Pendirian Perusahaan dan Informasi Umum
» Pendirian Perusahaan dan Informasi Umum lanjutan
» The Company’s Establishment and General
» Dewan Komisaris, Direksi dan Karyawan Boards of Commissioners, Directors and
» Penawaran Umum Efek Perusahaan
» Struktur Entitas Anak Perusahaan The Structure of the Company
» Struktur Entitas UMUM lanjutan GENERAL continued
» Penyelesaian Laporan UMUM lanjutan GENERAL continued
» Completion of the Consolidated Financial Statements
» Dasar Penyusunan Laporan Keuangan Konsolidasian
» Basis of Preparation of Consolidated Financial Statements
» Prinsip-prinsip Konsolidasi Principles of Consolidation
» Akuntansi Kombinasi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Kombinasi Bisnis Business Combination
» IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
» Kombinasi Bisnis lanjutan Business Combination continued
» Aset dan Liabilitas Keuangan lanjutan Financial Assets and Liabilities continued
» Financial Assets and Liabilities continued i Aset Keuangan lanjutan
» Kas dan Setara Kas dan Kas yang Dibatasi
» Transaksi dengan Pihak-pihak Berelasi Transactions with Related Parties
» Transaksi dengan Pihak-pihak Berelasi lanjutan
» Transactions with SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Cadangan Penurunan Nilai Piutang Allowance for Impairment of Receivables
» Persediaan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Inventory SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Beban Dibayar Dimuka SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prepaid Expenses SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset Tetap lanjutan Fixed Assets continued
» Aset Takberwujud SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Intangible Asset SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset Takberwujud lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Intangible Asset continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa lanjutan Leases continued
» Pengakuan Pendapatan dan Beban Revenues and Expenses Recognition
» Pengakuan Pendapatan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Kontrak Konstruksi Construction Contract
» Imbalan Kerja Employee Benefits
» Pajak Penghasilan Income Tax
» Pajak Penghasilan lanjutan Income Tax continued
» Informasi Segmen SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Segment Information SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penurunan Nilai Aset Non-keuangan Impairment of Non-financial Assets
» Kapitalisasi Biaya Pinjaman SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Capitalization of Borrowing Costs
» Transaksi dan Saldo dalam Mata Uang Asing
» Biaya Emisi Saham Share Issuance Costs
» Provisi dan Kontinjensi Provisions and Contingencies
» Standar Akuntansi Baru New Accounting Standards
» Standar Akuntansi Baru lanjutan New Accounting Standards continued
» SUMBER ESTIMASI KETIDAKPASTIAN SOURCE OF ESTIMATION UNCERTAINTY
» SUMBER ESTIMASI SOCI Financial Statements per 31 Dec 2015 1459481842
» SOURCE OF SOCI Financial Statements per 31 Dec 2015 1459481842
» SOURCE OF ESTIMATION UNCERTAINTY
» PENDIRIAN DAN AKUISISI ENTITAS ANAK ESTABLISHMENTS AND ACQUISITIONS OF
» PENDIRIAN DAN AKUISISI ENTITAS ANAK lanjutan
» ESTABLISHMENTS AND ACQUISITIONS OF SUBSIDIARIES continued
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» KAS YANG DIBATASI PENGGUNAANNYA RESTRICTED CASH
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PERSEDIAAN INVENTORIES SOCI Financial Statements per 31 Dec 2015 1459481842
» UANG MUKA DAN BEBAN DIBAYAR DIMUKA
» PENDAPATAN YANG MASIH HARUS DITAGIH UNBILLED REVENUES
» ASET TAKBERWUJUD INTANGIBLE ASSET
» ASET TAKBERWUJUD lanjutan INTANGIBLE ASSET continued
» PT Bank Artha Graha Internasional Tbk BAG
» PT Bank Artha Graha Internasional Tbk BAG lanjutan
» PT Bank Artha Graha Internasional Tbk BAG continued
» PT Bank Central Asia Tbk BCA PT Bank Central Asia Tbk BCA
» PT Bank Central Asia Tbk BCA lanjutan PT
» PT Bank Jasa Jakarta BJJ PT Bank Jasa Jakarta BJJ
» PT Bank Jasa Jakarta BJJ lanjutan PT Bank Jasa Jakarta BJJ continued
» PT Bank OCBC NISP Tbk OCBC PT Bank OCBC NISP Tbk OCBC
» PT Bank OCBC NISP Tbk OCBC lanjutan PT
» PT Bank Mandiri Persero Tbk Mandiri PT Bank Mandiri Persero Tbk Mandiri
» PT Bank Mandiri Persero Tbk Mandiri lanjutan
» PT Bank Mandiri Persero Tbk Mandiri continued
» TRADE PAYABLES SOCI Financial Statements per 31 Dec 2015 1459481842
» UTANG USAHA lanjutan TRADE PAYABLES continued
» UTANG LAIN-LAIN OTHER PAYABLES
» PERPAJAKAN TAXATION SOCI Financial Statements per 31 Dec 2015 1459481842
» PERPAJAKAN lanjutan TAXATION continued
» BEBAN YANG MASIH HARUS DIBAYAR ACCRUED EXPENSES
» SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI
» BALANCES AND SOCI Financial Statements per 31 Dec 2015 1459481842
» SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI lanjutan
» BALANCES AND PINJAMAN BANK JANGKA PANJANG LONG-TERM BANK LOANS
» PT Bank Mandiri Persero Tbk Mandiri lanjutan PT Bank Mandiri Persero Tbk Mandiri continued
» PT Bank Mandiri Persero Tbk Mandiri continued PT Bank OCBC NISP Tbk OCBC dan Oversea-Chinese
» PT Bank OCBC NISP Tbk OCBC dan Oversea-Chinese
» DBS Bank Ltd. DBS DBS Bank Ltd. DBS
» DBS Bank Ltd. DBS lanjutan DBS Bank Ltd. DBS continued
» PT Bank Internasional Indonesia Tbk BII
» RHB Bank L Ltd. RHB RHB Bank L Ltd. RHB
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITIES
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITIES continued
» MODAL SAHAM DAN TAMBAHAN MODAL DISETOR
» SHARE CAPITAL AND ADDITIONAL PAID-IN CAPITAL
» MODAL SAHAM DAN TAMBAHAN MODAL DISETOR lanjutan
» SHARE CAPITAL AND ADDITIONAL PAID-IN CAPITAL continued
» EMPLOYEE STOCK ALLOCATION PROGRAM
» LABA PER SAHAM EARNINGS PER SHARE
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS
» PENDAPATAN NETO NET REVENUES
» BEBAN POKOK PENDAPATAN COST OF REVENUES
» BEBAN USAHA OPERATING EXPENSES
» BEBAN KEUANGAN FINANCE COSTS
» Risiko pasar lanjutan Market risk continued
» Risiko kredit lanjutan Credit risk continued
» Risiko likuiditas Liquidity risk
» Risiko likuiditas lanjutan Liquidity risk continued
» NILAI WAJAR SOCI Financial Statements per 31 Dec 2015 1459481842
» FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES
» FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES continued
» SEGMEN OPERASI OPERATING SEGMENT
» SEGMEN OPERASI lanjutan OPERATING SEGMENT continued
» IKATAN DAN KONTINJENSI COMMITMENTS AND CONTINGENCIES
» IKATAN DAN KONTINJENSI lanjutan COMMITMENTS
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