Sewa Leases SUMMARY OF SIGNIFICANT ACCOUNTING
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES continuedt. Perpajakan lanjutan
t. Taxation continued
Pajak Pertambahan Nilai Value Added Tax Pendapatan, beban-beban dan aset-aset diakui neto atas jumlah Pajak Pertambahan Nilai “PPN” kecuali: PPN yang muncul dari pembelian aset atau jasa yang tidak dapat dikreditkan oleh kantor pajak, yang dalam hal ini PPN diakui sebagai bagian dari biaya perolehan aset atau sebagai bagian dari item beban-beban yang diterapkan; dan Piutang dan utang yang disajikan termasuk dengan jumlah PPN. Revenue, expenses and assets are recognized net of the amount of value added tax “VAT” except: Where the VAT incurred on a purchase of assets or services is not recoverable from the taxation authority, in which case the VAT is recognized as part of the cost of acquisition of the asset or as part of the expense item as applicable; and Receivables and payables that are stated with the amount of VAT included. Jumlah PPN neto yang terpulihkan dari, atau terutang kepada, kantor pajak termasuk sebagai bagian dari piutang atau utang pada laporan posisi keuangan konsolidasian. The net amount of VAT recoverable from, or payable to, the taxation authorities is included as part of receivables or payables in the consolidated statement of financial position. u. Laba per Saham u. Earnings per Share Perusahaan tidak mempunyai efek berpotensi saham biasa yang bersifat dilutif pada tanggal 31 Desember 2014. The Company has no outstanding dilutive potential ordinary shares as of December 31, 2014. Laba per saham dihitung berdasarkan rata-rata tertimbang jumlah saham yang beredar selama tahun yang bersangkutan. Earnings per share is computed based on the weighted average number of issued and fully paid shares during the year.v. Informasi Segmen
v. Segment Information
Untuk tujuan pelaporan manajemen, Kelompok Usaha tidak memiliki segmen yang memenuhi kriteria sebagai segmen dilaporkan selain produksi ban kendaraan bermotor. For the purpose of management reporting, the Group has no reportable segment other than manufacturing of tyres for motor vehicles.w. Perubahan Kebijakan Akuntansi di Periode Mendatang
w. Future Changes in Accounting Policies
Kelompok Usaha belum menerapkan standar akuntansi yang telah diterbitkan atau direvisi namun baru berlaku efektif pada tanggal 1 Januari 2015, yang diperkirakan relevan terhadap pelaporan keuangan Kelompok Usaha, namun pengaruhnya terhadap posisi keuangan, hasil keuangan ataupun pengungkapan dari Kelompok Usaha masih diestimasi adalah sebagai berikut: The Group has not applied the following accounting standards that have been issued or amended but only effective on January 1, 2015, which are considered relevant to the financial reporting of the Group, but the impact to the financial position, results, or disclosures of the Group is still being estimated are as follows:Parts
» Annual Reports - PT Multistrada Arah Sarana, Tbk.
» Eugene Cho Park Andi Solaiman glenn t. Sugita Mulyo Sutrisno Paulus Ridwan Purawinata
» Sukarman henryanto Komala yohanes Ade bunian Moniaga Uthan M. Arief Sadikin Andreas handoyo hutama
» Risiko bahan baku Solvabilitas Solvabilitas menunjukkan kemampuan Perseroan dalam
» Risk of Raw Material Risiko Perubahan Nilai valuta Asing
» Risiko Persaingan Usaha the Risks of the Changes of Foreign Exchange
» the Risks of business Competition Risiko Kebijakan Pemerintah
» the Risks of government Policies Various government regulations related to product
» Aspek Lingkungan hidup Annual Reports - PT Multistrada Arah Sarana, Tbk.
» Aspek Ketenagakerjaan tanggung Jawab Produk Manpower Aspect
» Product Responsibility Annual Reports - PT Multistrada Arah Sarana, Tbk.
» Pendirian Perusahaan Establishment of the Company
» Pendirian Perusahaan lanjutan Establishment of the Company continued
» Penawaran Umum Efek dan Penawaran Umum Terbatas I dan II
» Initial Public Offering and Limited Public Offering I and II
» Penawaran Umum Efek dan Penawaran Umum Terbatas I dan II lanjutan
» Initial Public Offering and Limited Public Offering I and II continued
» Karyawan, Direksi dan Komisaris Employees, Directors and Commissioners
» Kuasi-reorganisasi Quasi-reorganization UMUM lanjutan GENERAL continued
» Struktur Kelompok Usaha Group Structure
» Dasar Penyajian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Prinsip-prinsip Konsolidasi Principles of Consolidation
» Prinsip-prinsip Konsolidasi lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Cash and Cash Equivalents Instrumen Keuangan Financial Instruments
» Instrumen Keuangan lanjutan Financial Instruments continued
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» Transaksi dengan Pihak-pihak Berelasi Transactions with Related Parties
» Persediaan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prepaid Expenses SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Hutan Tanaman Industri Industrial Timber Plantations
» Investasi pada Entitas Asosiasi
» Investasi pada Entitas Asosiasi lanjutan
» Investment in an Associate continued
» Kombinasi Bisnis, Aset Takberwujud dan
» Aset Tetap lanjutan Fixed Assets continued
» Aset Tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Fixed Assets continued SUMMARY OF SIGNIFICANT ACCOUNTING
» Penurunan Nilai Aset Non-keuangan
» Impairment of Non-financial Assets
» Penurunan SUMMARY OF SIGNIFICANT ACCOUNTING
» Impairment of SUMMARY OF SIGNIFICANT ACCOUNTING
» Imbalan Kerja SUMMARY OF SIGNIFICANT ACCOUNTING
» Employee Benefits SUMMARY OF SIGNIFICANT ACCOUNTING
» Provisi SUMMARY OF SIGNIFICANT ACCOUNTING
» Provisions SUMMARY OF SIGNIFICANT ACCOUNTING
» Biaya Emisi Saham Issuance Costs of Share Capital
» Pendapatan dan Beban Revenue and Expense
» Transaksi dan Saldo dalam Mata Uang Asing
» Foreign Currency SUMMARY OF SIGNIFICANT ACCOUNTING
» Transaksi dan Saldo dalam Mata Uang Asing lanjutan
» Sewa Leases SUMMARY OF SIGNIFICANT ACCOUNTING
» Biaya Pinjaman Borrowing Costs
» Perpajakan Taxation SUMMARY OF SIGNIFICANT ACCOUNTING
» Taxation continued IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Perpajakan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Taxation continued SUMMARY OF SIGNIFICANT ACCOUNTING
» Laba per Saham Earnings per Share
» Informasi Segmen SUMMARY OF SIGNIFICANT ACCOUNTING
» Perubahan Kebijakan Akuntansi di Periode Mendatang lanjutan
» Future Changes in Accounting Policies continued
» PERTIMBANGAN, ESTIMASI DAN ASUMSI AKUNTANSI YANG SIGNIFIKAN
» SIGNIFICANT ACCOUNTING Annual Reports - PT Multistrada Arah Sarana, Tbk.
» PERTIMBANGAN, ESTIMASI DAN ASUMSI
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» ASET KEUANGAN TERSEDIA UNTUK DIJUAL AVAILABLE-FOR-SALE FINANCIAL ASSET
» PIUTANG USAHA DAN LAIN-LAIN TRADE AND OTHER RECEIVABLES
» PIUTANG USAHA DAN LAIN-LAIN lanjutan TRADE AND OTHER RECEIVABLES continued
» PERSEDIAAN INVENTORIES Annual Reports - PT Multistrada Arah Sarana, Tbk.
» ASET TAKBERWUJUD DAN GOODWILL INTANGIBLE ASSETS AND GOODWILL
» ASET TAKBERWUJUD Annual Reports - PT Multistrada Arah Sarana, Tbk.
» HTI DAN ASET LAINNYA INDUSTRIAL
» HTI DAN ASET LAINNYA lanjutan INDUSTRIAL
» HTI DAN ASET LAINNYA lanjutan INDUSTRIAL ASET TETAP FIXED ASSETS
» INVESTASI PADA ENTITAS ASOSIASI INVESTMENT IN AN ASSOCIATE
» UTANG BANK JANGKA PENDEK SHORT-TERM BANK LOANS
» UTANG BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued
» UTANG USAHA DAN LAIN-LAIN DAN BEBAN AKRUAL
» TRADE AND Annual Reports - PT Multistrada Arah Sarana, Tbk.
» UTANG USAHA DAN LAIN-LAIN DAN BEBAN AKRUAL lanjutan
» TRADE AND PERPAJAKAN TAXATION
» PERPAJAKAN lanjutan TAXATION continued
» UTANG BANK JANGKA PANJANG LONG-TERM BANK LOANS
» UTANG BANK JANGKA PANJANG lanjutan LONG-TERM BANK LOANS continued EKUITAS EQUITY
» EKUITAS lanjutan EQUITY continued
» LABA PER SAHAM DASAR BASIC EARNINGS PER SHARE
» PENJUALAN SALES Annual Reports - PT Multistrada Arah Sarana, Tbk.
» BEBAN POKOK PENJUALAN COST OF GOODS SOLD
» BEBAN PENJUALAN DAN DISTRIBUSI SELLING AND DISTRIBUTION EXPENSES
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» BIAYA PENYUSUTAN, Annual Reports - PT Multistrada Arah Sarana, Tbk.
» DEPRECIATION, AMORTIZATION Annual Reports - PT Multistrada Arah Sarana, Tbk.
» KOMITMEN DAN Annual Reports - PT Multistrada Arah Sarana, Tbk.
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITY
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITY continued
» SALDO DAN TRANSAKSI DENGAN PIHAK BERELASI
» ACCOUNTS AND Annual Reports - PT Multistrada Arah Sarana, Tbk.
» INFORMASI SEGMEN SEGMENT INFORMATION TUJUAN DAN
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