Dasar penyusunan laporan keuangan konsolidasi
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
e. Penyisihan piutang ragu-ragu e. Allowance for doubtful accounts Penyisihan piutang ragu-ragu ditetapkan berdasarkan hasil penelaahan terhadap kemungkinan tertagihnya masing-masing piutang pada akhir tahun. Piutang yang telah berumur dua tahun atau lebih disisihkan seluruhnya, sedangkan piutang yang berumur kurang dari dua tahun tidak disisihkan kecuali terdapat kemungkinan tidak tertagih. Allowance for doubtful accounts is provided based on a review of the collectibility of the individual outstanding amounts at the end of year. Receivables which are outstanding for two years or more are fully provided, while receivables which are outstanding for less than two years are not provided except for amounts identified as uncollectible.f. Anjak piutang
f. Factoring receivables
Sesuai dengan Pernyataan Standar Akuntansi Keuangan “PSAK” No. 43, “Akuntansi Anjak Piutang”, anjak piutang dengan recourse diakui sebagai kewajiban anjak piutang dalam neraca konsolidasi sebesar nilai piutang yang dialihkan. Selisih antara nilai piutang yang dialihkan dengan dana yang diterima ditambah retensi diakui sebagai beban bunga selama periode anjak piutang. In accordance with the Statement of Financial Accounting Standards “PSAK” No. 43, “Accounting for Factoring Receivables”, factoring receivables sold with recourse are recorded in the consolidated balance sheets as factoring payables at the amount of transferred receivables. The difference between the amount of transferred receivables and the fund received plus retention is recognized as interest expense during the factoring period.g. Transaksi dengan pihak-pihak yang mempunyai hubungan istimewa
g. Transaction with related parties
Perusahaan dan Anak Perusahaan mempunyai transaksi dengan pihak-pihak yang mempunyai hubungan istimewa sebagaimana yang dimaksud dalam PSAK No. 7, “Pengungkapan Pihak-pihak yang Mempunyai Hubungan Istimewa”. The Company and Subsidiaries have transactions with entities which have related party relationships as defined under PSAK No. 7, “Related Party Disclosures”. Seluruh transaksi yang signifikan dengan pihak-pihak yang mempunyai hubungan istimewa diungkapkan dalam catatan atas laporan keuangan konsolidasi. All significant transactions with related parties are disclosed in the notes to the consolidated financial statements. Transaksi Perusahaan dan Anak Perusahaan dengan Badan Usaha Milik NegaraDaerah, yang dilakukan dalam kegiatan usaha normal, tidak diungkapkan sebagai transaksi dengan pihak-pihak yang mempunyai hubungan istimewa. The transactions of the Company and Subsidiaries with the State-OwnedRegion- Owned companies, which are conducted in the normal course of operations, are not disclosed as transactions with related parties.Parts
» Pendirian Perusahaan The Company’s Establishment
» Pendirian Perusahaan lanjutan The Company’s Establishment continued
» Anak Perusahaan Subsidiaries UMUM lanjutan GENERAL continued
» Anak Perusahaan lanjutan Subsidiaries continued
» Dewan Komisaris, Direksi dan Karyawan Boards of Commissioners and Directors,
» Dewan Komisaris, Direksi dan Karyawan lanjutan
» Boards of Commissioners and Directors, and Employees continued
» Dasar penyusunan laporan keuangan konsolidasi
» Basis of preparation of the consolidated financial statements
» Prinsip-prinsip konsolidasi Principles of consolidation
» Prinsip-prinsip konsolidasi lanjutan Principles of consolidation continued
» Investasi jangka pendek Short-term investments
» Investasi jangka pendek lanjutan Short-term investment continued
» Penyisihan piutang ragu-ragu Allowance for doubtful accounts
» Anjak piutang SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Factoring receivables SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Transaksi dengan pihak-pihak yang mempunyai hubungan istimewa
» Transaction with related parties
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Investasi saham SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Investments in shares of stock
» Investasi saham lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Investments in shares of stock continued
» Aset tetap SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Fixed assets SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Fixed assets continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset real estat Real estate assets
» 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 currency transactions and balances
» Pajak penghasilan Income tax
» Pajak penghasilan lanjutan Income tax continued
» Instrumen keuangan derivatif Derivative financial instruments
» Instrumen keuangan derivatif lanjutan Derivative financial instruments continued
» Laba bersih per saham dasar Basic net income per share
» Informasi segmen Segment information
» Penggunaan estimasi Use of estimates Pernyataan yang telah dikeluarkan tapi
» Pernyataan yang telah dikeluarkan tapi
» IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING lanjutan
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» INVESTASI JANGKA PENDEK lanjutan SHORT-TERM INVESTMENTS continued
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» TAGIHAN ANJAK PIUTANG FACTORING RECEIVABLES
» PIUTANG LAIN-LAIN OTHER RECEIVABLES
» SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN PIHAK-PIHAK YANG MEMPUNYAI HUBUNGAN
» PERSEDIAAN lanjutan INVENTORIES continued
» UANG MUKA DAN BIAYA DIBAYAR DI MUKA ADVANCES AND PREPAID EXPENSES
» INVESTASI PADA SAHAM INVESTMENTS IN SHARES OF STOCK
» INVESTASI PADA SAHAM lanjutan INVESTMENTS IN SHARES OF STOCK
» ASET TETAP lanjutan FIXED ASSETS continued
» PIUTANG JANGKA PANJANG LONG-TERM RECEIVABLES
» PIUTANG JANGKA PANJANG lanjutan LONG-TERM RECEIVABLES continued
» HUTANG BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued
» KEWAJIBAN ANJAK PIUTANG FACTORING PAYABLES
» INSTRUMEN KEUANGAN DERIVATIF lanjutan
» DERIVATIVE FINANCIAL INSTRUMENTS continued
» Pajak dibayar di muka Prepaid taxes
» Beban manfaat pajak Tax expense benefit
» Pajak kini lanjutan Current tax continued
» Pajak tangguhan Deferred tax
» Pajak tangguhan lanjutan Deferred tax continued
» Surat Ketetapan Pajak Tax Assessment Letters
» Surat Ketetapan Pajak lanjutan Tax Assessment Letters continued
» DERIVATIVE FINANCIAL INSTRUMENTS continued BIAYA YANG MASIH HARUS DIBAYAR ACCRUED EXPENSES
» UANG MUKA PENJUALAN DAN LAINNYA SALES AND OTHER ADVANCES PINJAMAN JANGKA PANJANG LONG-TERM LOANS
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» DANA PENSIUN DAN MANFAAT KARYAWAN PENSION PLANS AND EMPLOYEE BENEFITS
» DANA PENSIUN DAN MANFAAT KARYAWAN lanjutan PENSION PLANS AND EMPLOYEE BENEFITS continued
» DANA PENSIUN DAN MANFAAT KARYAWAN lanjutan
» PENSION PLANS AND EMPLOYEE BENEFITS continued
» HAK MINORITAS ATAS ASET BERSIH DAN LABA BERSIH ANAK PERUSAHAAN
» MINORITY INTEREST IN NET ASSETS AND NET INCOME OF SUBSIDIARIES
» SELISIH TRANSAKSI PERUBAHAN EKUITAS ANAK PERUSAHAAN
» DIFFERENCE ARISING FROM TRANSACTIONS RESULTING IN CHANGES IN THE EQUITY
» PENCADANGAN SALDO LABA DAN PEMBAGIAN LABA
» APPROPRIATIONS OF RETAINED EARNINGS AND DISTRIBUTIONS OF INCOME
» PENCADANGAN SALDO LABA DAN PEMBAGIAN LABA lanjutan
» APPROPRIATIONS OF RETAINED EARNINGS AND DISTRIBUTIONS OF INCOME continued
» PENDAPATAN BERSIH NET REVENUES
» BEBAN POKOK PENDAPATAN COST OF REVENUES
» BEBAN USAHA OPERATING EXPENSES
» KOMITMEN PENTING SIGNIFICANT COMMITMENTS
» KOMITMEN PENTING lanjutan SIGNIFICANT COMMITMENTS continued
» KONTINJENSI lanjutan CONTINGENCIES continued
» ASET DAN KEWAJIBAN DALAM MATA UANG ASING
» ASSETS AND LIABILITIES IN FOREIGN CURRENCIES
» ASET DAN KEWAJIBAN DALAM MATA UANG ASING lanjutan
» ASSETS AND LIABILITIES IN FOREIGN CURRENCIES continued
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» KEJADIAN SETELAH TANGGAL NERACA SUBSEQUENT EVENTS
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