Leases SUMMARY OF SIGNIFICANT ACCOUNTING
2. IKHTISAR KEBIJAKAN
AKUNTANSI PENTING lanjutan2. SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES continued k. Sewak. Leases
Perusahaan dan Anak Perusahaan mencatat transaksi sewa dengan menggunakan metode sewa operasi. Berdasarkan metode ini, sebagai lessee, pembayaran sewa operasi diakui sebagai beban dalam laporan laba rugi konsolidasi dengan menggunakan metode garis lurus straight-line method selama periode sewa, dimana sebagai lessor, biaya langsung awal yang terjadi pada saat negosiasi sewa operasi ditambahkan pada jumlah tercatat dari aset yang disewakan dan diakui sebagai beban selama periode sewa dengan dasar yang sama dengan pendapatan sewa. The Company and Subsidiaries account their leasing activities under operating lease method. Under this method, as a lessee, operating lease payments are recognized as an expense in the consolidated statements of income on a straight-line method over the lease term, while as a lessor, the initial direct cost incurred in negotiating an operating lease, are added to the carrying amount of the leased assets and recognized as expense over the lease term on the same basis as rental income. Sewa kontinjen, jika ada, diakui sebagai pendapatan pada periode-periode pendapatan tersebut dihasilkan. Pendapatan sewa dari sewa operasi akan diakui sebagai pendapatan dengan menggunakan metode garis lurus straight-line method selama periode sewa. Contingent rent, if any, are recognized as revenue in the periods in which they are earned. Lease income from operating leases shall be recognized as income on a straight- line method over the lease term. Sewa jangka panjang disajikan dalam akun “Biaya Sewa Dibayar di Muka Jangka Panjang” dalam aset tidak lancar. Bagian lancar dari biaya sewa dibayar di muka jangka panjang disajikan sebagai bagian dari akun “Biaya Dibayar di Muka” dalam aset lancar pada neraca konsolidasi. Long- term rent is presented as “Prepaid Long- Term Rent” account in non-current assets. The current portion of prepaid long-term rent is presented as part of “Prepaid Expenses” account in current assets of the consolidated balance sheets.l. Biaya Emisi Saham
Parts
» financial report as per 30 september 2011 unaudite
» Pendirian Perusahaan Establishment of the Company
» Pendirian Perusahaan lanjutan Establishment of the Company continued Penawaran Umum
» Struktur Grup Group Structure
» Struktur Grup lanjutan Group Structure continued
» Indirect Ownership continued financial report as per 30 september 2011 unaudite
» Basis of Preparation of the Consolidated Financial Statements
» Prinsip-prinsip Laporan Principles of Consolidation and Separate Financial Statements continued
» Transaksi dengan Pihak-pihak Berelasi Transactions with Related Parties Persediaan Inventories
» Aset Tetap lanjutan Fixed Assets continued
» Aset Tetap lanjutan Fixed Assets continued Properti Investasi Investment Properties
» Leases SUMMARY OF SIGNIFICANT ACCOUNTING
» Pengakuan Pendapatan dan Beban Revenue and Expense Recognition Foreign Currency
» Pajak Penghasilan Income Tax
» Liabilitas Diestimasi atas Kesejahteraan Karyawan Estimated Liability for Employees’ Benefits
» Informasi Segmen Segment Information
» Hutang Obligasi Bonds Payable Instrumen Keuangan Financial Instrument
» Instrumen Keuangan lanjutan Financial Instrument continued
» Instrumen Keuangan lanjutan Financial Instrument continued i
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» KAS DAN SETARA KAS lanjutan 3
» INVESTASI JANGKA PENDEK SHORT-TERM INVESTMENTS
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PERSEDIAAN INVENTORIES financial report as per 30 september 2011 unaudite
» BIAYA DIBAYAR DI MUKA PREPAID EXPENSES UANG MUKA ADVANCES ASET TETAP FIXED ASSETS
» PROPERTI INVESTASI INVESTMENT PROPERTIES
» PROPERTI INVESTASI lanjutan INVESTMENT PROPERTIES continued
» GOODWILL GOODWILL financial report as per 30 september 2011 unaudite
» PINJAMAN JANGKA PENDEK SHORT-TERM LOANS
» PINJAMAN JANGKA PENDEK lanjutan SHORT-TERM LOANS continued
» HUTANG USAHA lanjutan TRADE PAYABLES continued ACCRUED EXPENSES PERPAJAKAN TAXATION
» PERPAJAKAN lanjutan TAXATION continued
» HUTANG OBLIGASI BONDS PAYABLE
» HUTANG OBLIGASI lanjutan BONDS PAYABLE continued
» PINJAMAN JANGKA PANJANG LONG-TERM LOANS
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» LIABILITAS DIESTIMASI ESTIMATED LIABILITY FOR EMPLOYEES’
» PAJAK PENGHASILAN INCOME TAXES
» PAJAK PENGHASILAN lanjutan INCOME TAXES continued
» KEPENTINGAN NONPENGENDALI PADA ANAK PERUSAHAAN NON-CONTROLLING INTERESTS MODAL SAHAM SHARE CAPITAL
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» SELISIH TRANSAKSI PERUBAHAN EKUITAS ANAK PERUSAHAAN DIFFERENCE ARISING
» Asset Holder PCC No. 2 Limited Re Ashmore Asian Recovery Fund “ARF”, Ashmore
» PENDAPATAN REVENUES BEBAN POKOK PENDAPATAN COST OF REVENUES
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» Saldo dan Transaksi Berelasi Balances and Transactions with Related
» Nationwide policy agreement Satellite lease agreement
» PERJANJIAN SIGNIFIKAN lanjutan SIGNIFICANT AGREEMENTS continued
» Perjanjian dengan Termination of the Appointment of the Payment cut-off date and arrangement
» Perjanjian dengan PERJANJIAN SIGNIFIKAN lanjutan SIGNIFICANT AGREEMENTS continued
» TUJUAN DAN financial report as per 30 september 2011 unaudite
» INSTRUMEN KEUANGAN FINANCIAL INSTRUMENT
» PERISTIWA SETELAH TANGGAL NERACA SUBSEQUENT EVENT REKLASIFIKASI AKUN RECLASSIFICATION OF ACCOUNT
» PERNYATAAN STANDAR NEW AND PERNYATAAN STANDAR NEW AND
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