Investments in shares of stock continued
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG
PENTING lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued j. Penyertaan saham lanjutanj. Investments in shares of stock continued
Kontribusi aset non-moneter kepada entitas asosiasi yang dipertukarkan dengan kepentingan dalam entitas asosiasi diperlakukan sebagai transaksi antara Kelompok Usaha dengan entitas asosiasi sehingga laba atau rugi yang belum direalisasi yang timbul dari transaksi ini dieliminasi pada jumlah sesuai dengan kepentingan Group dalam entitas asosiasi. The contribution of a non-monetary asset to an associate in exchange for an equity interest in the associate are accounted as transaction between the Group and the associate and therefore unrealized gains and losses resulting from such transactions are eliminated to the extent of the Group’s interest in the associate. Laporan keuangan entitas asosiasi disusun atas periode pelaporan yang sama dengan Kelompok Usaha. The financial statements of the associate are prepared for the same reporting period of the Group. Laporan keuangan entitas asosiasi yang memiliki mata uang fungsional yang berbeda ditranslasikan ke dalam mata uang fungsional Kelompok Usaha menggunakan metode yang sama dengan translasi laporan keuangan entitas anak sebagaimana dijelaskan pada butir c di atas. The financial statements of the associates which functional currency differ from the Group’s functional currency is translated to the Group’s functional currency using the same method as translating the subsidiary’s financial statements as describe in point c above. Kelompok Usaha menentukan apakah diperlukan untuk mengakui tambahan rugi penurunan nilai atas investasi Kelompok Usaha dalam entitas asosiasi. Kelompok Usaha menentukan pada setiap tanggal pelaporan apakah terdapat bukti yang obyektif yang mengindikasikan bahwa investasi dalam entitas asosiasi mengalami penurunan nilai. Dalam hal ini, Kelompok Usaha menghitung jumlah penurunan nilai berdasarkan selisih antara jumlah terpulihkan atas investasi dalam entitas asosiasi dan nilai tercatatnya dan mengakuinya dalam laporan laba rugi komprehensif konsolidasian. The Group determines whether it is necessary to recognize an additional impairment loss on the Group’s investment in its associate. The Group determines at each reporting date whether there is any objective evidence that the investment in the associate is impaired. If this is the case, the Group calculates the amount of impairment as the difference between the recoverable amount of the investment in associate and its carrying value, and recognizes the amount in the consolidated statements of comprehensive income. k. Aset tetap k. Fixed assetsParts
» Krakatau Steel Biilingual 31 Mar 13 final disclosure
» Pendirian Perusahaan UMUM GENERAL
» Pendirian Perusahaan lanjutan Penawaran Umum Efek Perusahaan
» Basis of Preparation of the Consolidated Financial Statements
» The consolidated financial statements include
» Prinsip-prinsip konsolidasi lanjutan Principles of consolidation continued
» Transaction with related parties Transaksi dan saldo dalam mata uang asing Foreign
» Financial assets and liabilities
» Financial assets and liabilities continued Aset keuangan lanjutan
» Financial assets and liabilities continued Liabilitas keuangan lanjutan
» Financial assets and liabilities continued Instrumen keuangan derivatif lanjutan
» Inventories Biaya dibayar di muka Prepaid expenses Penyertaan saham Investments in shares of stock
» Investments in shares of stock continued
» Fixed assets continued IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Fixed assets continued Aset real estat Real estate assets
» Impairment of non-financial assets
» Revenue and IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Provisions Imbalan kerja Employee benefits
» IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Employee benefits continued Dana pensiun lanjutan Pajak penghasilan Income tax
» Income tax continued IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Income tax continued Laba rugi per saham dasar Basic earnings loss per share
» Segment information Selisih perubahan
» Stock Option Penerapan standar akuntansi revisi lain Adoption of other revised accounting
» IKHTISAR KEBIJAKAN AKUNTANSI YANG SUMBER ESTIMASI KETIDAKPASTIAN SOURCE OF ESTIMATION UNCERTAINTY
» SUMBER ESTIMASI SOURCE OF KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» INVESTASI JANGKA PENDEK SHORT-TERM INVESTMENTS DEPOSITO BERJANGKA
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued PIUTANG LAIN-LAIN OTHER RECEIVABLES
» PIUTANG LAIN-LAIN lanjutan OTHERS RECEIVABLES continued
» SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN PIHAK-PIHAK BERELASI SIGNIFICANT BALANCES
» SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN PIHAK-PIHAK BERELASI lanjutan SIGNIFICANT BALANCES
» PERSEDIAAN INVENTORIES PERSEDIAAN lanjutan INVENTORIES continued
» PENYERTAAN SAHAM lanjutan INVESTMENTS
» ASET TETAP lanjutan FIXED ASSETS continued
» PIUTANG JANGKA PANJANG LONG-TERM RECEIVABLES
» PINJAMAN BANK JANGKA PENDEK SHORT-TERM BANK LOANS
» PINJAMAN BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued
» PINJAMAN BANK JANGKA PENDEK lanjutan
» INSTRUMEN KEUANGAN DERIVATIF lanjutan DERIVATIVE
» INSTRUMEN KEUANGAN DERIVATIF lanjutan DERIVATIVE INSTRUMEN KEUANGAN DERIVATIF lanjutan DERIVATIVE
» INSTRUMEN KEUANGAN DERIVATIF lanjutan DERIVATIVE FINANCIAL INSTRUMENTS
» Pajak kini lanjutan Current tax continued
» Pajak kini lanjutan Current tax continued Pajak tangguhan Deferred tax
» Pajak tangguhan lanjutan Deferred tax continued
» Pajak tangguhan lanjutan Deferred tax continued Surat Ketetapan Pajak Tax Assessment Letters
» Surat Ketetapan Pajak lanjutan Tax Assessment Letters continued
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» LIABILITAS JANGKA PANJANG LONG-TERM LIABILITIES
» Liabilitas imbalan kerja jangka pendek Short- Liabilitas imbalan Kerja jangka panjang Long-
» IMBALAN KERJA EMPLOYEE BENEFITS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS continued
» IMBALAN KERJA lanjutan EMPLOYEE BENEFITS continued
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL PENCADANGAN SALDO
» PENDAPATAN NETO NET REVENUES BEBAN POKOK PENDAPATAN COST OF REVENUES
» BEBAN USAHA OPERATING EXPENSES LABA PER SAHAM EARNINGS PER SHARE
» INSTRUMEN KEUANGAN FINANCIAL INSTRUMENTS
» INSTRUMEN KEUANGAN lanjutan FINANCIAL INSTRUMENTS continued
» INSTRUMEN KEUANGAN lanjutan FINANCIAL INSTRUMENTS continued KEBIJAKAN DAN
» KEBIJAKAN DAN Krakatau Steel Biilingual 31 Mar 13 final disclosure
» Liquidity risk continued KEBIJAKAN DAN
» KEBIJAKAN DAN KOMITMEN DAN PERJANJIAN PENTING SIGNIFICANT
» KOMITMEN DAN PERJANJIAN PENTING SIGNIFICANT KOMITMEN DAN
» KOMITMEN DAN PERJANJIAN PENTING lanjutan
» SIGNIFICANT COMMITMENTS Krakatau Steel Biilingual 31 Mar 13 final disclosure
» KOMITMEN DAN PERJANJIAN PENTING lanjutan SIGNIFICANT COMMITMENTS
» KONTINJENSI CONTINGENCIES Krakatau Steel Biilingual 31 Mar 13 final disclosure
» KONTINJENSI lanjutan CONTINGENCIES continued
» ASET DAN LIABILITAS DALAM MATA UANG ASING ASSETS AND
» ASET DAN LIABILITAS DALAM MATA UANG ASING lanjutan ASSETS AND
» ASET DAN LIABILITAS DALAM MATA UANG ASING lanjutan ASSETS AND INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» KOMPENSASI BERBASIS SAHAM STOCK-BASED COMPENSATION
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