Pengakuan Pendapatan dan Beban Revenue and Expense Recognition
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
r. Informasi Segmen
r. Segment Information
Pelaporan segmen disusun sesuai dengan kebijakan akuntansi yang diterapkan dalam penyusunan dan penyajian laporan keuangan konsolidasi. Bentuk primer pelaporan segmen adalah segmen usaha, sementara segmen sekunder adalah segmen kelompok pelanggan. Segment information is prepared using the accounting policies adopted for preparing and presenting the consolidated financial statements. The primary format in reporting segment information is based on business segments while secondary segment information is based on customer segments. Segmen usaha adalah komponen Perusahaan dan Anak perusahaan yang dapat dibedakan dalam menghasilkan produk atau jasa, baik produk atau jasa individual atau sebagai suatu kelompok produk atau jasa dan komponen itu memiliki risiko dan imbalan yang berbeda dengan risiko dan imbalan segmen lain. A business segment is a distinguishable component of the Company and Subsidiaries that is engaged in providing products or services for individual or a group of related products or services and that is subject to risks and returns that are different from those of other business segments. Segmen kelompok pelanggan adalah komponen Perusahaan dan Anak perusahaan yang dapat dibedakan dalam menghasilkan produk atau jasa pada kelompok pelanggan tertentu dan komponen itu memiliki risiko dan imbalan yang berbeda dengan risiko dan imbalan pada komponen yang beroperasi pada kelompok pelanggan lain. A customer segment is a distinguishable component of the Company and Subsidiaries that is engaged in providing products or services within a particular customer environment and that is subject to risks and returns that are different from those of components operating in other customer environments. Pendapatan dan beban antar segmen dialokasikan atas dasar segmen usaha. Inter-segment revenues and expenses are allocated on the basis of business segment. s. Instrumen Keuangan s. Financial Instruments Mulai tanggal 1 Januari 2010, Perusahaan dan Anak perusahaan mengadopsi PSAK No. 50 Revisi 2006, “Instrumen Keuangan: Penyajian dan Pelaporan” PSAK No. 50, dan PSAK No. 55 Revisi 2006, “Instrumen Keuangan: Pengakuan dan Pengukuran” PSAK No. 55. Penerapan PSAK revisi ini dilakukan secara prospektif. Biaya transaksi atas kontrak pembiayaan yang sudah terjadi pada saat standar diterapkan tidak diperhitungkan dalam perhitungan suku bunga efektif dari kontrak tersebut. Starting January 1, 2010, the Company and Subsidiaries adopted PSAK No. 50 Revised 2006, “Financial Instruments: Presentation and Disclosures” PSAK No. 50, and PSAK No. 55 Revised 2006, “Financial Instruments: Recognition and Measurement” PSAK No. 55. The transaction costs of those already existing contracts at the time these standards were adopted were not considered in the calculation of effective interest of such contracts.Parts
» Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» TAHUN PERTUMBUHAN DENGAN MEMPERKUAT STRUKTUR USAHA
» 99.93 41.10 21.75 70.00 Divestment of Companys share ownership in Elnusa Bangkanai Energy Ltd EBE
» Direktur Pengembangan Usaha Direktur SDM dan Umum Director of Business Development
» Tugas Terkait dengan Nominasi Tugas yang Terkait dengan Remunerasi
» Nomination Tasks Remuneration Tasks
» GCG Roadmap GCG Code GCG Roadmap GCG Code
» Code of Conduct Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» Several other policies and procedures related to GCG-based management
» Risiko penundaan proyek oleh klien Risk of project delay by Clients
» Risk of project winning failure Risiko lead time pengadaan Risiko overbudget investasi
» Lead Time Procurement Risk Risk of Investment Overbudget
» Risiko inefisiensi investasi Risiko alat hilang rusak dalam pengoperasian Risiko defisit arus kas
» Risiko sumberdaya manusia Risiko pendanaan investasi Risk of Human Resources
» Risk of Investment Financing
» Cadangan Penurunan Nilai Piutang Instrumen Keuangan Penggunaan Estimasi
» Allowance for Impairment of Receivables Financial Instruments Use of Estimates
» Ekonomi Economy Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» Pendidikan Education Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» Kesehatan Health Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» Gerakan Hijau Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» Go Green Action Drilling for Water Drilling for Water
» Kerelawanan Kesiapsiagaan Bencana Voluntary Action
» Disaster Readiness Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» Pendirian Perusahaan dan Informasi Umum Establishment
» Penawaran Umum Saham Public Offering of Shares
» Karyawan, Direksi dan Komisaris Employees, Directors and Commissioners
» Karyawan, Direksi dan Komisaris lanjutan Employees, Directors and Commissioners
» Basis of IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING
» Dasar Penyajian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prinsip-prinsip Konsolidasi Principles of Consolidation
» Prinsip-prinsip Konsolidasi lanjutan Principles of Consolidation continued
» Penyertaan Saham Investments in Shares of Stock
» Setara Kas dan Investasi Jangka Pendek Cash
» Cadangan Penurunan Nilai Piutang Allowance for Impairment of Receivables
» Transaksi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Transactions with Related Parties
» Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya Dibayar di Muka Prepaid Expenses
» Aset Tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Property and Equipment continued
» Sewa SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Lease SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Lease continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset Dalam Penyelesaian Construction in Progress
» Properti Investasi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Investment Property SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Properti Investasi lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Investment Property continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pendapatan Ditangguhkan Deferred Income
» Pengakuan Pendapatan dan Beban Revenue and Expense Recognition
» Dana Pensiun dan Kesejahteraan Karyawan Pension Plans and Retirement Benefits
» Dana Pensiun dan Kesejahteraan Karyawan lanjutan
» Pension Plans and Retirement Benefits continued
» Transaksi dan Saldo Dalam Mata Uang Asing
» Foreign Currency SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pajak Penghasilan Income Tax
» Informasi Segmen SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Segment Information Instrumen Keuangan Financial Instruments
» Instrumen Keuangan lanjutan Financial Instruments continued Aset Keuangan Financial Assets
» Instrumen Keuangan lanjutan Financial Instruments continued
» Aset Keuangan lanjutan Financial Assets continued
» Biaya perolehan yang diamortisasi dari instrumen keuangan
» Amortized cost of financial instruments
» Use of Estimates SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Standar yang Telah Dikeluarkan tetapi Belum Berlaku Efektif lanjutan
» Standards Issued but Not Yet Effective continued
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» INVESTASI JANGKA PENDEK SHORT-TERM INVESTMENTS PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PIUTANG SEWA PEMBIAYAAN FINANCE LEASE RECEIVABLES
» SALDO, TRANSAKSI DAN SIFAT HUBUNGAN DENGAN PIHAK-PIHAK YANG MEMPUNYAI
» SIGNIFICANT TRANSACTIONS Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» PERSEDIAAN INVENTORIES Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» PERSEDIAAN lanjutan INVENTORIES continued
» UANG MUKA ADVANCES Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» PENYERTAAN SAHAM lanjutan INVESTMENTS
» PENYERTAAN SAHAM lanjutan INVESTMENTS ASET TETAP PROPERTY AND EQUIPMENT
» ASET TETAP lanjutan PROPERTY AND EQUIPMENT continued
» PROPERTI INVESTASI INVESTMENT PROPERTY
» ASET LAIN-LAIN OTHER ASSETS PINJAMAN JANGKA PENDEK SHORT-TERM LOANS
» PINJAMAN JANGKA PENDEK lanjutan SHORT-TERM LOANS continued
» HUTANG USAHA lanjutan TRADE PAYABLES continued
» HUTANG PAJAK, ASET DAN KEWAJIBAN PAJAK TANGGUHAN lanjutan
» TAXES PAYABLE, DEFERRED TAX ASSETS AND LIABILITIES continued
» BIAYA MASIH HARUS DIBAYAR ACCRUED EXPENSES
» KEWAJIBAN JANGKA PANJANG LONG-TERM DEBTS
» KEWAJIBAN JANGKA PANJANG lanjutan LONG-TERM DEBTS continued
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» SELISIH NILAI TRANSAKSI RESTRUKTURISASI ENTITAS SEPENGENDALI
» DIFFERENCES ARISING Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» SELISIH NILAI TRANSAKSI RESTRUKTURISASI ENTITAS SEPENGENDALI lanjutan
» PENDAPATAN USAHA OPERATING REVENUES
» PENDAPATAN USAHA lanjutan OPERATING REVENUES continued
» BEBAN POKOK PENDAPATAN USAHA COST OF OPERATING REVENUES
» BEBAN POKOK Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» BEBAN USAHA OPERATING EXPENSES
» BEBAN USAHA lanjutan OPERATING EXPENSES continued
» BEBAN KEUANGAN FINANCING COSTS DANA PENSIUN
» DANA PENSIUN Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» DANA PENSIUN PERJANJIAN PENTING,
» PERJANJIAN PENTING, Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» INFORMASI SEGMEN SEGMENT INFORMATION
» SEGMENT INFORMATION continued Segmen Usaha lanjutan
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» ASET DAN KEWAJIBAN MONETER DALAM MATA UANG ASING
» MONETARY ASSETS AND LIABILITIES IN FOREIGN CURRENCIES
» ASET DAN KEWAJIBAN MONETER DALAM MATA UANG ASING lanjutan
» MONETARY ASSETS AND LIABILITIES IN FOREIGN CURRENCIES continued
» REKONSILIASI LABA BERSIH PER SAHAM DASAR
» RECONCILIATION OF BASIC EARNINGS PER SHARE
» REKLASIFIKASI AKUN RECLASSIFICATION OF ACCOUNTS
» NILAI WAJAR DARI INSTRUMEN KEUANGAN FAIR VALUE OF FINANCIAL INSTRUMENTS
» NILAI WAJAR DARI INSTRUMEN KEUANGAN lanjutan
» FAIR VALUE OF FINANCIAL INSTRUMENTS continued
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