Investasi jangka pendek SUMMARY OF SIGNIFICANT ACCOUNTING
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
o. Transaksi dan saldo dalam mata uang asing o. Foreign currency transactions and balances Grup mempertimbangkan indikator utama dan indikator lainnya dalam menentukan mata uang fungsionalnya. Jika ada indikator yang tercampur dan mata uang fungsional tidak jelas, manajemen menggunakan pertimbangannya untuk menentukan mata uang fungsional yang paling tepat menggambarkan pengaruh ekonomi dari transaksi, kejadian dan kondisi yang mendasarinya. Transaksi dalam mata uang asing terutama dolar Amerika Serikat dicatat berdasarkan kurs yang berlaku pada saat transaksi dilakukan. Pada tanggal laporan posisi keuangan konsolidasian, aset dan kewajiban moneter dalam mata uang asing dijabarkan ke dalam mata uang rupiah menggunakan rata-rata kurs jual dan beli yang dikeluarkan oleh Bank Indonesia pada tanggal transaksi perbankan terakhir untuk tahun yang bersangkutan dan laba atau rugi kurs yang terjadi dikredit atau dibebankan pada operasi tahun berjalan. The Group considers the primary indicators and other indicators in determining its functional currency. If indicators are mixed and the functional currency is not obvious, management uses its judgment to determine the functional currency that most faithfully represents the economic effects of the underlying transactions, events and conditions. Transactions involving foreign currencies mainly U.S. dollar are recorded at the rates of exchange prevailing at the time the transactions are made. At consolidated statement of financial position date, monetary assets and liabilities denominated in foreign currencies are adjusted to reflect the last prevailing rates computed by taking the average of the buying and selling rates on the last business day published by Bank Indonesia for the year and the resulting gains or losses are credited or charged to current operations. Kurs yang digunakan untuk setiap dolar Amerika Serikat US adalah sebagai berikut dalam nilai penuh: The rate of exchange used for every United States dollar US was as follows in full amount: 31 DesemberDecember 31, 2014 2013 12.440 12.189 p. Pajak penghasilan p. Taxation Beban pajak kini ditetapkan berdasarkan estimasi laba kena pajak tahun berjalan. Aset dan liabilitas pajak tangguhan diakui atas perbedaan temporer antara aset dan liabilitas untuk pelaporan komersial dan pajak setiap tanggal pelaporan. Manfaat pajak di masa mendatang, seperti saldo rugi fiskal yang dapat dikompensasi, diakui sepanjang besar kemungkinan manfaat pajak tersebut dapat direalisasikan. Pengaruh pajak untuk suatu tahun dialokasikan pada laba rugi tahun berjalan, kecuali untuk pengaruh pajak dari transaksi yang langsung dibebankan atau dikreditkan ke ekuitas. Current tax expense is provided based on the estimated taxable income for the year. Deferred tax assets and liabilities are recognized for temporary differences between the financial and the tax bases of assets and liabilities at each reporting date. Future tax benefits, such as tax losses carry-forward, are also recognized to the extent that realization of such benefits is probable. The tax effects for the year are allocated to current profit or loss, except for the tax effects from transactions which are directly charged or credited to equity.Parts
» Pendirian Perusahaan The Company’s establishment
» Pendirian Perusahaan lanjutan The Company’s establishment continued
» Penawaran Umum Efek Perusahaan The Company’s Public Offering
» Susunan Entitas Anak The Company’s Subsidiaries
» Susunan Entitas Anak lanjutan The Company’s Subsidiaries continued
» Susunan Entitas Anak lanjutan
» Komisaris, direktur dan karyawan Commissioners, directors and employees
» Komisaris, direktur dan karyawan lanjutan
» Penyelesaian UMUM lanjutan GENERAL continued
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING
» Dasar penyusunan dan penyajian laporan keuangan konsolidasian lanjutan
» Basis of preparation and presentation of the
» Prinsip-prinsip konsolidasi Principles of consolidation
» Prinsip-prinsip konsolidasi lanjutan Principles of consolidation continued
» Kombinasi bisnis Business combinations
» Kombinasi bisnis lanjutan Business combinations continued
» Investasi jangka pendek SUMMARY OF SIGNIFICANT ACCOUNTING
» Short-term investments SUMMARY OF SIGNIFICANT ACCOUNTING
» Transaksi dengan pihak-pihak berelasi
» Transactions with related parties
» Transaksi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Transactions SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya dibayar di muka Prepaid expenses
» Sewa SUMMARY OF SIGNIFICANT ACCOUNTING
» Leases SUMMARY OF SIGNIFICANT ACCOUNTING
» Sewa lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Leases continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset tetap SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Property and equipment SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Property and equipment continued
» Penurunan nilai aset non-keuangan Impairment of non-financial assets
» Penurunan nilai aset non-keuangan lanjutan Impairment
» Stock issuance costs SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pengakuan pendapatan dan beban Revenue and expense recognition
» Imbalan kerja Employee benefits
» Imbalan kerja lanjutan Employee benefits continued
» Transaksi dan saldo dalam mata uang asing Foreign
» Pajak penghasilan Taxation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pajak penghasilan lanjutan Taxation continued
» Selisih nilai SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Instrumen keuangan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Financial assets continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» IKHTISAR KEBIJAKAN AKUNTANSI POKOK lanjutan
» Amortized cost SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Earnings per share IKHTISAR KEBIJAKAN
» Pelaporan segmen IKHTISAR KEBIJAKAN
» Segment information IKHTISAR KEBIJAKAN
» Provisi Provisions IKHTISAR KEBIJAKAN
» PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN ASUMSI OLEH MANAJEMEN
» MANAGEMENT’S USE AR CSAP 2014 Bilingual
» PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN ASUMSI OLEH MANAJEMEN lanjutan
» PENGGUNAAN AR CSAP 2014 Bilingual
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» INVESTASI JANGKA PENDEK SHORT-TERM INVESTMENTS
» INVESTASI JANGKA PENDEK lanjutan SHORT-TERM INVESTMENTS continued
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PIUTANG LAIN-LAIN OTHER RECEIVABLES
» TRANSAKSI DAN SALDO DENGAN PIHAK-PIHAK BERELASI
» BALANCES AND AR CSAP 2014 Bilingual
» TRANSAKSI DAN SALDO DENGAN PIHAK-PIHAK BERELASI lanjutan
» PERSEDIAAN INVENTORIES AR CSAP 2014 Bilingual
» PERSEDIAAN lanjutan INVENTORIES continued
» ASET LANCAR LAINNYA OTHER CURRENT ASSETS
» ASET TETAP PROPERTY AND EQUIPMENT
» ASET TETAP lanjutan PROPERTY AND EQUIPMENT continued
» Time Loan lanjutan Time Loans continued
» Kredit Rekening Koran dan Akseptasi Bank Overdraft and Demand Loan
» Kredit Rekening SHORT-TERM BANK LOANS AND OTHER BORROWING continued
» Bank Overdraft SHORT-TERM BANK LOANS AND OTHER BORROWING continued
» UTANG BANK JANGKA PENDEK DAN PINJAMAN LAINNYA lanjutan
» SHORT-TERM BANK LOANS AND OTHER BORROWING continued
» UTANG USAHA lanjutan TRADE PAYABLES continued
» UTANG LAIN-LAIN OTHER PAYABLES PERPAJAKAN TAXATION
» PERPAJAKAN lanjutan TAXATION continued
» BEBAN AKRUAL ACCRUED EXPENSES
» BEBAN AKRUAL lanjutan ACCRUED EXPENSES continued UTANG BANK
» LONG-TERM BANK LOANS AND OTHER BORROWING
» UTANG BANK AR CSAP 2014 Bilingual
» LONG-TERM BANK LOANS AND OTHER BORROWING continued
» 2014 Rp Saldo utang AR CSAP 2014 Bilingual
» 2013 Rp AR CSAP 2014 Bilingual
» LONG-TERM BANK LOANS AND OTHER
» UTANG SEWA PEMBIAYAAN OBLIGATIONS UNDER FINANCE LEASE
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITY
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITY continued
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» PENJUALAN NETO lanjutan NET SALES continued
» BEBAN POKOK PENJUALAN COST OF SALES
» BEBAN PENJUALAN DAN BEBAN UMUM DAN ADMINISTRASI
» SELLING AND AR CSAP 2014 Bilingual
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» ASET DAN LIABILITAS DALAM MATA UANG ASING
» ASSETS AND AR CSAP 2014 Bilingual
» PERJANJIAN-PERJANJIAN DAN PERIKATAN AGREEMENTS AND COMMITMENTS
» PERJANJIAN-PERJANJIAN DAN PERIKATAN lanjutan
» AGREEMENTS AND AR CSAP 2014 Bilingual
» PERJANJIAN-PERJANJIAN DAN AR CSAP 2014 Bilingual
» ASET DAN LIABILITAS KEUANGAN FINANCIAL ASSETS AND LIABILITIES
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