Transaksi dengan Pihak Berelasi lanjutan
2. IKHTISAR KEBIJAKAN
AKUNTANSI PENTING lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continuedq. Aset Tetap lanjutan
q. Fixed Asset continued
Tahun Years Bangunan dan prasarana 10 – 20 Buildings and improvements Mesin dan peralatan 3 – 5 Machine and equipment Instalasi listrik 5 Electrical installation Kendaraan bermotor 4 – 7 Vehicles Peralatan kantor 3 – 5 Office equipment Mesin pencetak 5 – 10 Forging machine Aset pembangkit 6 – 20 Power plant ISAK No. 25 menetapkan bahwa biaya pengurusan legal hak atas tanah dalam bentuk Hak Guna Usaha “HGU”, Hak Guna Bangunan “HGB” dan Hak Pakai “HP” ketika tanah diperoleh pertama kali diakui sebagai bagian dari biaya perolehan tanah pada akun “Aset Tetap” dan tidak diamortisasi. Sementara biaya pengurusan atas perpanjangan atau pembaruan legal hak atas tanah dalam bentuk HGU, HGB, dan HP diakui sebagai bagian dari akun “Beban ditangguhkan neto“ pada laporan posisi keuangan konsolidasian dan diamortisasi sepanjang mana yang lebih pendek antara umur hukum hak dan umur ekonomis tanah. ISAK No. 25 define that the cost of legal rights to land in the form Right of Cultivation HGU, Building Use Right HGB and Right of Use HP when the land was first acquired is recognized as part of the cost of land under the “Fixed Assets” account and not amortized. While the cost of the extension or renewal of legal rights to the land in the form of HGU, HGB, and HP is recognized as part of Deferred expenses net in the consolidated statements of financial position and amortized along which is shorter between the ages of legal rights and economic life of the land. Seluruh aset tetap awalnya diakui sebesar biaya perolehan, yang terdiri atas harga perolehan dan biaya-biaya tambahan yang dapat diatribusikan langsung untuk membawa aset ke lokasi dan kondisi yang diinginkan supaya aset tersebut siap digunakan sesuai dengan maksud manajemen. The entire fixed assets are initially recognised at cost, which consists of the cost and incremental costs directly attributable to bring the asset to the location and assets are ready to be used in accordance with the intent of management. Jumlah tercatat aset tetap dihentikan pengakuannya pada saat dilepaskan atau saat tidak ada manfaat ekonomis masa depan yang diharapkan dari penggunaan atau pelepasannya. Laba atau rugi yang timbul dari penghentian pengakuan aset dihitung sebagai perbedaan antara jumlah neto hasil pelepasan dan jumlah tercatat dari aset dimasukkan dalam laporan laba rugi pada tahun aset tersebut dihentikan pengakuannya. Carrying amount of fixed assets is derecognized upon disposal or when no future economic benefits are expected from its use or disposal. Any profit or loss arising on derecognition of the asset calculated as the difference between the net disposal proceeds and the carrying amount of the asset is included in profit or loss in the year the asset is derecognized. Aset dalam penyelesaian dinyatakan sebesar biaya perolehan dan disajikan sebagai bagian dari aset tetap. Akumulasi biaya perolehan akan dipindahkan ke masing-masing aset tetap yang bersangkutan pada saat aset tersebut selesai dikerjakan dan siap digunakan. Construction in progress is stated at cost and presented as part of fixed assets. The accumulated costs will be reclasified to the appropriate fixed assets account when the construction is substantially completed and the constructed asset is ready for its intended use.Parts
» BUKK Financial Statements 31 Dec 2014 and 2013 Audited Final R2
» UMUM BUKK Financial Statements 31 Dec 2014 and 2013 Audited Final R2
» Penawaran Umum Efek Perusahaan
» Penghapusan Pencatatan Efek Perusahaan
» Company’s Delisting UMUM lanjutan
» UMUM lanjutan BUKK Financial Statements 31 Dec 2014 and 2013 Audited Final R2
» Company’s Delisting continued
» Manajemen Kunci dan Informasi Lainnya
» Key Management and Other Information
» Entitas Anak Subsidiaries UMUM lanjutan GENERAL continued
» Entitas Anak lanjutan Subsidiaries continued
» Entitas Anak lanjutan GENERAL continued
» Subsidiaries continued GENERAL continued
» Tanggal Penyelesaian Laporan Keuangan
» Completion Date of Financial Statement
» Pernyataan Kepatuhan IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY
» Statement of Compliance IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY
» Dasar IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY
» Basis of Preparation of the Consolidated
» Dasar IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Prinsip Konsolidasian dan Kombinasi Bisnis
» Standar Akuntansi yang Telah Disahkan Namun
» Standar Akuntansi yang Telah Disahkan Namun Instrumen Keuangan Financial Instrument
» Instrumen Keuangan lanjutan Financial Instrument continued
» Instrumen Keuangan lanjutan IKHTISAR KEBIJAKAN
» Financial Instrument continued IKHTISAR KEBIJAKAN
» Piutang Usaha dan Piutang Non-Usaha
» Account and Non-Account Receivables
» Piutang Account IKHTISAR KEBIJAKAN
» Investasi Jangka Pendek IKHTISAR KEBIJAKAN
» Short-Term Investments IKHTISAR KEBIJAKAN
» Deposito yang Dibatasi Penggunaannya
» Restricted Deposit IKHTISAR KEBIJAKAN
» Transaksi dan Saldo dalam Mata Uang Asing
» Foreign Currency Transaction and Balances
» Transaksi dengan Pihak Berelasi
» Transactions with Related Parties
» Transaksi dengan Pihak Berelasi lanjutan
» Transactions with Related Parties continued
» Piutang Retensi IKHTISAR KEBIJAKAN
» Retention Receivables IKHTISAR KEBIJAKAN
» Tagihan Bruto Pemberi Kerja Gross Receivables to The Customer
» Beban Dibayar Dimuka IKHTISAR KEBIJAKAN
» Prepaid Expenses IKHTISAR KEBIJAKAN
» Investasi pada Entitas Asosiasi
» Investment in Associates IKHTISAR KEBIJAKAN
» Investasi pada Entitas Asosiasi lanjutan
» Investment in Associates continued
» Aset Tetap IKHTISAR KEBIJAKAN
» Fixed Asset IKHTISAR KEBIJAKAN
» Aset Tetap lanjutan IKHTISAR KEBIJAKAN
» Fixed Asset continued IKHTISAR KEBIJAKAN
» Aset Tak Berwujud IKHTISAR KEBIJAKAN
» Intangible Assets IKHTISAR KEBIJAKAN
» Intangible Assets continued IKHTISAR KEBIJAKAN
» Penurunan Nilai Aset Non Keuangan Impairment of Non Financial Assets
» Penurunan Nilai Aset Non Keuangan lanjutan Impairment of Non Financial Assets continued
» IKHTISAR KEBIJAKAN BUKK Financial Statements 31 Dec 2014 and 2013 Audited Final R2
» Sewa lanjutan IKHTISAR KEBIJAKAN
» Leases continued IKHTISAR KEBIJAKAN
» Uang Muka Pelanggan IKHTISAR KEBIJAKAN
» Customer Advances IKHTISAR KEBIJAKAN
» Pengakuan Pendapatan dan Beban
» Pajak Penghasilan Income Tax
» Income Tax continued SUMMARY OF
» Imbalan Pasca Kerja SUMMARY OF
» Employee Benefit Liabilities Provisi
» Provisi lanjutan IKHTISAR KEBIJAKAN
» Provisions continued IKHTISAR KEBIJAKAN
» ESTIMASI DAN BUKK Financial Statements 31 Dec 2014 and 2013 Audited Final R2
» NILAI WAJAR ASET DAN LIABILITAS KEUANGAN FAIR
» NILAI WAJAR ASET DAN LIABILITAS KEUANGAN
» FAIR VALUE BUKK Financial Statements 31 Dec 2014 and 2013 Audited Final R2
» Utang usaha, beban masih harus dibayar, dan
» Pinjaman jangka panjang dari pihak ketiga
» Long-term loan from third parties including
» PENYAJIAN KEMBALI LAPORAN KEUANGAN
» RESTATEMENT BUKK Financial Statements 31 Dec 2014 and 2013 Audited Final R2
» PENYAJIAN BUKK Financial Statements 31 Dec 2014 and 2013 Audited Final R2
» CASH AND CASH EQUIVALENT continued
» RESTRICTED DEPOSIT BUKK Financial Statements 31 Dec 2014 and 2013 Audited Final R2
» DEPOSITO YANG DIBATASI PENGGUNAANNYA PIUTANG USAHA – BERSIH ACCOUNT RECEIVABLES – NET
» PIUTANG USAHA – BERSIH lanjutan ACCOUNT RECEIVABLES – NET continued
» PIUTANG USAHA–BERSIH lanjutan
» ACCOUNTS RECEIVABLES–NET continued
» PIUTANG USAHA – BERSIH lanjutan
» ACCOUNT RECEIVABLES – NET continued
» PIUTANG RETENSI BUKK Financial Statements 31 Dec 2014 and 2013 Audited Final R2
» RETENTION RECEIVABLES BUKK Financial Statements 31 Dec 2014 and 2013 Audited Final R2
» TAGIHAN BRUTO KEPADA PEMBERI KERJA GROSS RECEIVABLES TO THE CUSTOMER
» TAGIHAN BRUTO KEPADA PEMBERI KERJA lanjutan
» GROSS RECEIVABLES TO THE CUSTOMERV continued
» PIUTANG LAIN-LAIN – BERSIH OTHER RECEIVABLES – NET
» PERSEDIAAN INVENTORIES BUKK Financial Statements 31 Dec 2014 and 2013 Audited Final R2
» PERSEDIAAN lanjutan INVENTORIES continued
» INVESTASI PADA PERUSAHAAN ASOSIASI INVESTMENT IN ASSOCIATES ASET TETAP FIXED ASSETS
» ASET TETAP lanjutan FIXED ASSETS continued
» ASET LAINNYA lanjutan OTHERS ASSET continued
» UTANG USAHA ACCOUNT PAYABLES
» UTANG USAHA lanjutan ACCOUNT PAYABLES continued
» UTANG LAIN-LAIN OTHER PAYABLES PERPAJAKAN TAXATION
» PERPAJAKAN lanjutan TAXATION continued
» UANG MUKA PELANGGAN ADVANCES FROM CUSTOMERS
» BEBAN MASIH HARUS DIBAYAR ACCRUED EXPENSES UTANG SEWA PEMBIAYAAN LEASE PAYABLES
» UTANG SEWA PEMBIAYAAN lanjutan LEASE PAYABLEScontinued
» UTANG SEWA PEMBIAYAAN lanjutan LEASE PAYABLES continued
» UTANG SEWA PEMBIAYAAN lanjutan LEASE PAYABLES continued UTANG BANK BANK LOAN
» UTANG BANK lanjutan BANK LOAN continued
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFIT LIABILITIES
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFIT LIABILITIES continued
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFIT LIABILITIES continued MODAL SAHAM CAPITAL STOCK
» MODAL SAHAM lanjutan CAPITAL STOCK continued
» AGIO SAHAM ADDITIONAL PAID-IN CAPITAL
» TAMBAHAN MODAL DISETOR LAINNYA ADDITIONAL PAID IN CAPITAL
» KEPENTINGAN NON PENGENDALI NON CONTROLLING INTEREST
» BEBAN PENJUALAN SELLING EXPENSES
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» PENDAPATAN BEBAN LAIN-LAIN OTHER INCOME EXPENSE
» LABA BERSIH PER SAHAM DASAR EARNING PER SHARE
» TRANSAKSI DAN BUKK Financial Statements 31 Dec 2014 and 2013 Audited Final R2
» TRANSACTIONS AND BALANCES WITH RELATED PARTIES
» TRANSACTIONS AND BALANCES WITH RELATED PARTIES continued
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» ASET DAN LIABILITAS DALAM MATA UANG ASING ASSETS
» ASET DAN LIABILITAS DALAM MATA UANG ASING
» PERIKATAN COMMITMENTS BUKK Financial Statements 31 Dec 2014 and 2013 Audited Final R2
» PERIKATAN lanjutan COMMITMENTS continued
» Risiko Kredit FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES
» Credit Risk FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES
» Risiko Pasar FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES continued
» Market Risk FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES continued
» FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES continued
» TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO KEUANGAN lanjutan
» Risiko Likuiditas Liquidity Risk
» Risiko Industri The Risk of Industry
» KUASI REORGANISASI QUASI REORGANIZATION
» KUASI REORGANISASI lanjutan QUASI REORGANIZATION continued
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