Restructuring Transactions of Entities under Common Control continued
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
h. Aset Tetap lanjutan h. Property, Plant and Equipment continued Pemilikan Langsung lanjutan Direct Ownership continued Setelah pengakuan awal, aset tetap dinyatakan pada biaya perolehan dikurangi akumulasi penyusutan dan akumulasi rugi penurunan nilai. Subsequent to initial recognition, property, plant and equipment are carried at cost less any accumulated depreciation and impairment losses. Penyusutan aset tetap dimulai pada saat aset tersebut siap untuk digunakan sesuai maksud penggunaannya dan dihitung dengan menggunakan metode garis lurus berdasarkan estimasi umur manfaat ekonomis sebagai berikut: Depreciation of an property, plant and equipment starts when it is available for use and is computed using the straight-line method based on the estimated useful live of the assets as follows: TahunYear Bangunan dan instalasi listrik 20 Buildings and electrical installations Mesin dan peralatan 5 danand 12 Machinery and equipment Prasarana tanah dan bangunan, Building and land improvements, peralatan transportasi, dan transportation equipment, and peralatan dan perabot kantor 5 furniture, fixtures and office equipment Nilai tercatat aset tetap dikaji ulang atas penurunan jika terjadi peristiwa atau perubahan keadaan yang mengindikasikan bahwa nilai tercatat mungkin tidak dapat seluruhnya terealisasi. The carrying amounts of property, plant and equipment are reviewed for impairment when events or changes in circumstances indicate that the carrying values may not be fully realizeable. Jumlah tercatat komponen dari suatu aset tetap dihentikan pengakuannya pada saat dilepaskan atau saat sudah tidak ada lagi manfaat ekonomis masa depan yang diekspektasikan dari penggunaan maupun pelepasannya. Laba atau rugi yang timbul dari penghentian pengakuan aset tersebut dimasukkan ke dalam laba rugi untuk tahun penghentian pengakuan tersebut dilakukan. The carrying amount of an item of property, plant and equipment is derecognized upon disposal or when no future economic benefits are expected from its use or disposal. Any gain or loss arising from the derecognition of the asset is directly included in the profit or loss for the year in which the item is derecognized. Nilai residu, umur manfaat dan metode penyusutan aset dievaluasi setiap akhir tahun dan disesuaikan secara prospektif jika diperlukan. The asset residual values, useful live and depreciation method are reviewed at each year end and adjusted prospectively if necessary. Tanah dinyatakan sebesar biaya perolehan dan tidak disusutkan. Land is stated at cost and not depreciated.Parts
» LAPORAN KEUANGAN 31 DESEMBER 2012
» Pendirian Perusahaan dan Informasi Umum Establishment of the Company and General
» Pendirian Perusahaan dan Informasi Umum lanjutan
» Establishment of the Company and General Information continued
» Penawaran Umum Efek Perusahaan Company’s Public Offering
» Komisaris, Direksi dan Karyawan Commissioners, Directors and Employees
» Komisaris, Direksi dan Karyawan lanjutan Commissioners, Directors and Employees
» Struktur Kelompok Usaha Group Structure
» Penerbitan Laporan UMUM lanjutan GENERAL continued
» Issuance of UMUM lanjutan GENERAL continued
» Dasar Penyajian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Dasar Penyajian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prinsip-prinsip Konsolidasian Principles of Consolidation
» Prinsip-prinsip Konsolidasian lanjutan Principles of Consolidation continued
» Kas dan Setara Kas Cash and Cash Equivalents
» Transaksi dengan Pihak-pihak Berelasi Transactions with Related Parties
» Transaksi Restrukturisasi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Restructuring Transactions of Entities under Common Control
» Restructuring Transactions of Entities under Common Control continued
» Persediaan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya Dibayar di Muka Prepaid Expenses Aset Tetap Property, Plant and Equipment
» Aset Tetap lanjutan Property, Plant and Equipment continued
» Sewa SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Leases continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penurunan Nilai Aset Non Keuangan Impairment of Non-financial Assets Value
» Penurunan Nilai Aset Non Keuangan
» Pendapatan dan Beban Revenue and Expense
» Pendapatan dan Beban lanjutan Revenue and Expense continued
» Imbalan Kerja SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Employee Benefits SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Imbalan Kerja lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Employee Benefits continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya Penelitian dan Pengembangan Research and Development Costs
» Transaksi dan Saldo dalam Mata Uang Asing
» Foreign Currency SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Transaksi dan Saldo dalam Mata Uang Asing lanjutan
» Foreign Currency Perpajakan Taxation
» Perpajakan lanjutan Taxation continued
» Laba per Saham Earnings per Share
» Segmen Operasi Operating Segments
» Instrumen Keuangan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Instrumen Keuangan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
» Provisi Provisions SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» SUMBER ESTIMASI KETIDAKPASTIAN SOURCE OF ESTIMATION UNCERTAINTY
» Evaluasi Individual Individual Assessment
» SUMBER ESTIMASI SUMBER ESTIMASI SOURCE OF
» SUMBER ESTIMASI LAPORAN KEUANGAN 31 DESEMBER 2012
» SOURCE OF LAPORAN KEUANGAN 31 DESEMBER 2012
» RESTRUKTURISASI ENTITAS SEPENGENDALI RESTRUCTURING
» RESTRUKTURISASI ENTITAS SEPENGENDALI lanjutan
» RESTRUCTURING OF LAPORAN KEUANGAN 31 DESEMBER 2012
» KAS DAN SETARA KAS PIUTANG USAHA ACCOUNTS RECEIVABLE - TRADE
» PIUTANG USAHA lanjutan ACCOUNTS RECEIVABLE - TRADE continued
» PERSEDIAAN INVENTORIES LAPORAN KEUANGAN 31 DESEMBER 2012
» PERSEDIAAN lanjutan INVENTORIES continued
» UANG MUKA ADVANCES LAPORAN KEUANGAN 31 DESEMBER 2012
» BIAYA DIBAYAR DI MUKA PREPAID EXPENSES
» ASET TETAP PROPERTY, PLANT AND EQUIPMENT
» ASET TETAP lanjutan PROPERTY,
» ASET TIDAK LANCAR LAINNYA OTHER NON-CURRENT ASSETS
» UTANG BANK JANGKA PENDEK SHORT-TERM BANK LOANS
» UTANG USAHA lanjutan ACCOUNTS PAYABLE - TRADE continued
» UTANG LAIN-LAIN - PIHAK KETIGA ACCOUNTS PAYABLE - OTHERS - THIRD
» PERPAJAKAN TAXATION LAPORAN KEUANGAN 31 DESEMBER 2012
» BEBAN AKRUAL ACCRUED EXPENSES
» UTANG SEWA PEMBIAYAAN FINANCE LEASE OBLIGATIONS
» PROVISI JANGKA PENDEK SHORT-TERM PROVISION LIABILITAS IMBALAN
» LIABILITAS IMBALAN LAPORAN KEUANGAN 31 DESEMBER 2012
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTEREST
» TAMBAHAN MODAL DISETOR - NETO ADDITIONAL PAID-IN CAPITAL - NET
» TAMBAHAN MODAL DISETOR - NETO lanjutan ADDITIONAL
» SALDO LABA lanjutan RETAINED EARNINGS continued
» BEBAN POKOK PENJUALAN COST OF GOODS SOLD
» BEBAN PENJUALAN SELLING EXPENSES
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» BEBAN OPERASI LAINNYA OTHER OPERATING EXPENSES
» PENDAPATAN OPERASI LAINNYA OTHER OPERATING INCOME
» BIAYA KEUANGAN FINANCE COSTS
» SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI lanjutan BALANCES AND
» SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI lanjutan
» BALANCES AND LAPORAN KEUANGAN 31 DESEMBER 2012
» PERJANJIAN-PERJANJIAN SIGNIFIKAN SIGNIFICANT AGREEMENTS
» PERJANJIAN-PERJANJIAN SIGNIFIKAN lanjutan LAPORAN KEUANGAN 31 DESEMBER 2012
» SIGNIFICANT AGREEMENTS continued LAPORAN KEUANGAN 31 DESEMBER 2012
» SEGMEN OPERASI lanjutan OPERATING SEGMENTS continued
» NILAI WAJAR DARI INSTRUMEN KEUANGAN FAIR VALUE OF FINANCIAL INSTRUMENTS
» NILAI WAJAR DARI INSTRUMEN KEUANGAN lanjutan
» FAIR VALUE OF FINANCIAL INSTRUMENTS continued
» TUJUAN DAN LAPORAN KEUANGAN 31 DESEMBER 2012
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING
» ASSETS AND LAPORAN KEUANGAN 31 DESEMBER 2012
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING lanjutan
» STANDAR AKUNTANSI KEUANGAN YANG TELAH
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