Penawaran Umum Efek Perusahaan The Company’s Public Offering
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
f. Aset dan liabilitas keuangan lanjutan f. Financial assets and liabilities continued Liabilitas keuangan lanjutan Financial liabilities continued Pengukuran setelah pengakuan awal Subsequent measurement Pengukuran liabilitas keuangan tergantung pada klasifikasinya sebagai berikut: The measurement of financial liabilities depends on their classification as follows: ● Liabilitas keuangan yang diukur pada nilai wajar melalui laba atau rugi ● Financial liabilities at fair value through profit or loss Liabilitas keuangan yang diukur pada nilai wajar melalui laba atau rugi termasuk liabilitas keuangan untuk diperdagangkan dan liabilitas keuangan yang ditetapkan pada saat pengakuan awal untuk diukur pada nilai wajar melalui laba atau rugi. Financial liabilities at fair value through profit or loss include financial liabilities held for trading and financial liabilities designated upon initial recognition at fair value through profit or loss. Liabilitas keuangan diklasifikasikan sebagai kelompok diperdagangkan jika mereka diperoleh untuk tujuan dijual atau dibeli kembali dalam waktu dekat. Liabilitas derivatif juga diklasifikasikan sebagai kelompok diperdagangkan kecuali mereka ditetapkan sebagai instrumen lindung nilai efektif. Financial liabilities are classified as held for trading if they are acquired for the purpose of selling or repurchasing in the near term. Derivative liabilities are also classified as held for trading unless they are designated as effective hedging instruments. Keuntungan atau kerugian atas liabilitas yang dimiliki untuk diperdagangkan diakui dalam laba atau rugi. Gains or losses on liabilities held for trading are recognized in profit or loss. ● Pinjaman dan utang ● Loans and borrowings Setelah pengakuan awal, pinjaman dan utang yang dikenakan bunga selanjutnya diukur pada biaya perolehan diamortisasi dengan menggunakan metode suku bunga efektif. Pada tanggal pelaporan, biaya bunga yang masih harus dibayar dicatat secara terpisah dari pokok pinjaman terkait dalam bagian liabilitas jangka pendek. Keuntungan dan kerugian diakui dalam laba atau rugi ketika liabilitas dihentikan pengakuannya serta melalui proses amortisasi menggunakan metode suku bunga efektif. After initial recognition, interest-bearing loans and borrowings are subsequently measured at amortized cost using the effective interest rate method. At reporting date, the accrued interest is recorded separately from the respective principal loans as part of current liabilities. Gains and losses are recognized in the profit or loss when the liabilities are derecognized as well as through the amortization process using the effective interest rate method.Parts
» Krakatau Steel Annual Report 2013
» imron ZubaiDy 78 Krakatau Steel Annual Report 2013
» imron ZubaiDy 94 Krakatau Steel Annual Report 2013
» UMUM lanjutan GENERAL continued
» Pendirian Perusahaan lanjutan The Company’s Establishment continued
» Penawaran Umum Efek Perusahaan The Company’s Public Offering
» Struktur Entitas Anak dan Entitas Asosiasi lanjutan
» Dewan Komisaris, Direksi dan Karyawan lanjutan
» Boards of Commissioners, Directors and Employees continued
» Penyelesaian Laporan Krakatau Steel Annual Report 2013
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Dasar Penyajian Krakatau Steel Annual Report 2013
» The consolidated financial statements include
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Principles of consolidation continued
» Transaksi dengan pihak berelasi Transaction with related parties
» Transaksi dan saldo dalam mata uang asing lanjutan
» Foreign currency Krakatau Steel Annual Report 2013
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Persediaan Inventories Krakatau Steel Annual Report 2013
» Biaya dibayar di muka Prepaid expenses
» Aset real estat Real estate assets
» Sewa lanjutan Leases continued
» Biaya penerbitan emisi efek ekuitas Stock issuance costs
» Pengakuan pendapatan dan beban lanjutan Revenue
» Laba rugi per saham dasar Basic earnings loss per share
» Selisih perubahan ekuitas Entitas Anak Entitas Asosiasi
» Changes in Krakatau Steel Annual Report 2013
» Ventura Bersama Joint Ventures
» Standar Akuntansi yang telah Diterbitkan namun belum Berlaku Efektif
» Standar Akuntansi yang telah Diterbitkan namun belum Berlaku Efektif lanjutan
» SUMBER ESTIMASI KETIDAKPASTIAN SOURCE OF ESTIMATION UNCERTAINTY
» SUMBER ESTIMASI Accounting Standards that have been Published but not yet Effective continued
» SOURCE OF Accounting Standards that have been Published but not yet Effective continued
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» INVESTASI JANGKA PENDEK SHORT-TERM INVESTMENTS
» DEPOSITO BERJANGKA Accounting Standards that have been Published but not yet Effective continued
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PIUTANG LAIN-LAIN OTHER RECEIVABLES
» SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN PIHAK-PIHAK BERELASI
» SIGNIFICANT BALANCES Accounting Standards that have been Published but not yet Effective continued
» SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN PIHAK-PIHAK BERELASI lanjutan
» PERSEDIAAN lanjutan INVENTORIES continued
» UANG MUKA DAN BIAYA DIBAYAR DI MUKA ADVANCES AND PREPAID EXPENSES
» UANG MUKA DAN BIAYA DIBAYAR DI MUKA lanjutan
» ADVANCES AND Accounting Standards that have been Published but not yet Effective continued
» PENYERTAAN SAHAM INVESTMENTS IN SHARES OF STOCK
» PENYERTAAN SAHAM lanjutan INVESTMENTS
» ASET TETAP lanjutan FIXED ASSETS continued
» PIUTANG JANGKA PANJANG LONG-TERM RECEIVABLES
» PINJAMAN BANK JANGKA PENDEK SHORT-TERM BANK LOANS
» PINJAMAN BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued
» INSTRUMEN KEUANGAN DERIVATIF lanjutan DERIVATIVE
» PERPAJAKAN TAXATION Accounting Standards that have been Published but not yet Effective continued
» Pajak dibayar di muka Prepaid taxes
» Estimasi tagihan pajak Estimated claims for tax refund
» PERPAJAKAN lanjutan TAXATION continued
» Pajak tangguhan lanjutan Deferred tax continued
» BEBAN AKRUAL ACCRUED EXPENSES
» UANG MUKA PENJUALAN DAN LAINNYA SALES AND OTHER ADVANCES
» PINJAMAN JANGKA PANJANG LONG-TERM LOANS
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» LIABILITAS KEUANGAN JANGKA PANJANG LONG-TERM FINANCIAL LIABILITIES
» IMBALAN KERJA EMPLOYEE BENEFITS
» IMBALAN KERJA lanjutan EMPLOYEE BENEFITS continued
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» PENDAPATAN NETO NET REVENUES
» PENDAPATAN NETO lanjutan NET REVENUES continued
» BEBAN POKOK PENDAPATAN COST OF REVENUES
» BEBAN POKOK PENDAPATAN lanjutan COST OF REVENUES continued
» BEBAN USAHA OPERATING EXPENSES
» BEBAN USAHA lanjutan OPERATING EXPENSES continued
» LABA RUGI PER SAHAM EARNINGS LOSS PER SHARE
» INSTRUMEN KEUANGAN FINANCIAL INSTRUMENTS
» INSTRUMEN KEUANGAN lanjutan FINANCIAL INSTRUMENTS continued
» KEBIJAKAN DAN Liabilitas imbalan kerja jangka panjang Long-term employees’ benefits liabilities
» Risiko suku bunga atas nilai wajar dan arus kas
» KEBIJAKAN DAN Fair value and cash flow interest rate risk
» KEBIJAKAN DAN Risiko mata uang Foreign exchange rate risk
» Foreign exchange rate risk continued
» KEBIJAKAN DAN Risiko kredit Credit risk
» Credit risk continued Krakatau Steel Annual Report 2013
» KEBIJAKAN DAN Risiko likuiditas Liquidity risk
» KEBIJAKAN DAN Liquidity risk continued
» KOMITMEN DAN PERJANJIAN SIGNIFIKAN SIGNIFICANT
» KOMITMEN DAN PERJANJIAN SIGNIFIKAN lanjutan
» SIGNIFICANT COMMITMENTS Price risk
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