Provision IKHTISAR KEBIJAKAN AKUNTANSI PENTING
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING
lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued s. Pengakuan pendapatan dan beban s. Revenues and expenses recognition i. Penjualan barang i. Sales of goods Pendapatan dari penjualan barang dalam kegiatan usaha normal Grup diukur pada nilai wajar imbalan yang diterima atau akan diterima, setelah dikurangi Pajak dan potongan harga. Revenue from the sale of goods in the measured at the fair value of the consideration received or receivable, net of and rebates. Pendapatan penjualan barang diakui pada saat terpenuhinya seluruh kondisi berikut: Revenue from sales of goods is recognised when all of the following conditions are met: - Grup telah memindahkan risiko dan manfaat kepemilikan barang secara signifikan kepada pembeli; - Grup tidak lagi melanjutkan pengelolaan yang biasanya terkait dengan kepemilikan atas barang maupun melakukan pengendalian efektif atas barang yang dijual; - jumlah pendapatan dapat diukur secara andal; - kemungkinan besar manfaat ekonomi yang terkait dengan transaksi tersebut akan mengalir ke Grup; dan - biaya yang terjadi atau akan terjadi sehubungan transaksi penjualan tersebut dapat diukur secara andal. - the Group has transferred to the buyer the significant risks and rewards of ownership of the goods; - the Group retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; - the amount of revenue can be measured reliably; - it is probable that the economic benefits associated with the transaction will flow to the Group; and - the costs incurred or to be incurred in relation to the sales transaction can be measured reliably. ii. Penjualan jasa ii. Sales of services Pendapatan dari penjualan jasa diakui dalam laporan laba rugi pada saat jasa diberikan. Untuk penjualan jasa yang mengacu pada tingkat penyelesaian dari transaksi pada akhir tahun pelaporan, tingkat penyelesaian transaksi ditentukan dengan memperhatikan survei pekerjaan yang telah dilaksanakan. Revenue from sales of services is recognised in the profit or loss when the services are rendered. For sales of services in which the service are rendered by reference to the stage of completion of the transaction at the reporting year. The stage of completion is assessed by reference to surveys of work performed. Pendapatan dari penjualan jasa diakui pada saat terpenuhinya seluruh kondisi berikut: Revenue from rendering of services is recognised when all of the following condition are met: - jumlah pendapatan dapat diukur secara andal; - besar kemungkinan manfaat ekonomi sehubungan dengan transaksi tersebut akan mengalir ke Grup; - tingkat penyelesaian dari suatu transaksi pada akhir tahun pelaporan dapat diukur secara andal; dan - biaya yang timbul untuk transaksi dan biaya untuk menyelesaikan transaksi tersebut dapat diukur dengan andal. - the amount of revenue can be measured reliably; - it is probable that the economic benefits associated with the transaction will flow to the Group; - the stage of completion of the transaction at the end of the reporting year can be measured reliably; and - the costs incurred for the transaction and the costs to complete the transaction can be measured reliably. 224 PT Elnusa Tbk Laporan Tahunan 2014 Annual Report PT ELNUSA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 523 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 AND 2013 Expressed in millions of Rupiah, unless otherwise stated2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING
Parts
» Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» Kalimantan Timur DKI Jakarta Jawa Barat Jawa Timur Sulawesi Tengah Papua Barat
» Rekrutmen Reguler Gunung Sardjono Hadi
» Operaion, Crew, Humas HSE Trainee Program
» Regular Recruitment Gunung Sardjono Hadi
» People - producing competent workforce who are able to
» Level Performance, yaitu fungsi pengawasan dimana
» Level Conformance, yaitu berupa pelaksanaan kegiatan
» Gunung Sardjono Hadi Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» Water Consumpion Akivitas Kepedulian Lingkungan
» Environmental Concern Aciviies Gunung Sardjono Hadi
» Emergency Response Melalui Gunung Sardjono Hadi
» Emergency Response Gunung Sardjono Hadi
» Kampanye HSE Gunung Sardjono Hadi
» HSE Online Gunung Sardjono Hadi
» Pelaihan Kompetensi HSE Gunung Sardjono Hadi
» Peningkatan Kompetensi Personil dengan Mandatory Training
» Program Pembinaan, Pemantauan dan Implementasi QHSE Anak Perusahaan
» Pelaksanaan Contractor Safety Management System CSMS
» HSE Campaign Gunung Sardjono Hadi
» HSE Competence Training Mandatory training to all Company’s employees to
» Personnel Competence Improvement with Mandatory
» QHSE Management, Monitoring and Implementaion Program in the Subsidiaries
» Contractor Safety Management System CSMS Implementaion
» Pelaihan Kompetensi Defensive Driving untuk Pengemudi
» Defensive Driving for Drivers Competence Training
» Keterlibatan Masyarakat Lokal dalam Kegiatan Operasional
» Pemberdayaan Komunitas Berkelanjutan Perseroan menyadari bahwa selain pelibatan masyarakat
» Involvement of Local Communiies in Operaions Aciviies
» Bidang Pendidikan • Taman Belajar Elnusa TBE
» Bidang Kesehatan • Aksi Donor Darah
» Educaion • Taman Belajar Elnusa TBE
» Health • Blood Donaion Sustainable Community Empowerment
» Bidang Ekonomi • Tabung Hikmah Mandiri
» Economy • Tabung Hikmah Mandiri
» Implementasi dan Audit Standar Jasa Perseroan dengan ISO 9001 dan OHSAS 18001
» Survei Kepuasan Pelanggan Gunung Sardjono Hadi
» Quality Improvement Perseroan memahami bahwa bertahannya perusahaan
» Implemented and Audited the Company’s Services Standards with ISO 9001 and OHSAS 18001
» Customer Saisfacion Survey Gunung Sardjono Hadi
» Non-Conformity Product NCP Gunung Sardjono Hadi
» Quality Improvement Gunung Sardjono Hadi
» Pendirian Perusahaan dan Informasi Umum
» Establishment of the Company and General
» Penawaran Umum Saham GENERAL continued
» Public Offering of Shares Dewan Komisaris, Direksi, Komite Audit
» Dewan Komisaris, Direksi, Komite Audit
» Board of Commissioners, Directors, Audit Entitas anak Subsidiaries
» UMUM UMUM lanjutan UMUM lanjutan UMUM lanjutan
» Entitas anak lanjutan GENERAL continued
» Dasar Basis of preparation of the consolidated
» Perubahan Changes IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Prinsip-prinsip konsolidasi Principles of consolidation Entitas anak Subsidiaries
» Principles of consolidation continued i.
» Principles of consolidation continued ii. Entitas asosiasi lanjutan
» Kas, IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Cash, IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Aset keuangan Financial assets
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Persediaan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Inventories IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Transaksi dengan pihak-pihak berelasi
» Transactions with related parties
» Aset takberwujud IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Intangible assets IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Sewa Lease IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Lease continued Properti investasi Investment property
» Penurunan nilai aset non-keuangan Impairment of non-financial assets
» Impairment of non-financial assets continued
» Utang usaha dan utang lain-lain
» Trade and other payables Pinjaman Borrowings
» Provisi IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Provision IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Imbalan kerja Employee benefits
» Pajak penghasilan kini dan tangguhan Current and deferred income tax
» Current and deferred income tax continued
» Operation segments IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» ESTIMASI CRITICAL Gunung Sardjono Hadi
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan Gunung Sardjono Hadi
» TRADE RECEIVABLES Gunung Sardjono Hadi
» ASET KEUANGAN LANCAR LAINNYA
» OTHER CURRENT FINANCIAL ASSETS
» PERSEDIAAN INVENTORIES Gunung Sardjono Hadi
» UANG MUKA Gunung Sardjono Hadi
» ADVANCE PAYMENTS Gunung Sardjono Hadi
» BIAYA DIBAYAR DIMUKA Gunung Sardjono Hadi
» PREPAYMENTS Gunung Sardjono Hadi
» ASET KEUANGAN TIDAK LANCAR LAINNYA OTHER NON-CURRENT FINANCIAL ASSETS
» INVESTASI DALAM SAHAM INVESTMENT IN SHARES
» INVESTASI DALAM SAHAM lanjutan INVESTMENT IN SHARES continued ASET TETAP FIXED ASSETS
» ASET TETAP lanjutan FIXED ASSETS continued
» ASET TAKBERWUJUD INTANGIBLE ASSETS
» ASET TAK BERWUJUD lanjutan INTANGIBLE ASSETS continued PROPERTI INVESTASI INVESTMENT PROPERTY
» PROPERTI INVESTASI lanjutan INVESTMENT PROPERTY continued
» LIABILITAS KEUANGAN LAINNYA OTHER CURRENT FINANCIAL LIABILITIES
» Pajak dibayar dimuka PERPAJAKAN TAXATION
» Prepaid taxes PERPAJAKAN TAXATION
» Utang pajak PERPAJAKAN TAXATION
» Taxes payable Beban pajak penghasilan Income tax expenses
» Beban pajak penghasilan lanjutan Income tax expenses continued
» Beban pajak penghasilan lanjutan
» Income tax expenses continued
» Aset pajak tangguhan Deferred tax assets
» Administrasi Administration PERPAJAKAN lanjutan TAXATION continued
» Surat ketetapan dan tagihan pajak Tax assessment and collection letters
» AKRUAL ACCRUAL PINJAMAN JANGKA PANJANG LONG-TERM LOANS
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» IMBALAN KARYAWAN EMPLOYEE BENEFITS
» IMBALAN KARYAWAN lanjutan EMPLOYEE BENEFITS continued
» IMBALAN KARYAWAN lanjutan EMPLOYEE BENEFITS continued MODAL SAHAM SHARE CAPITAL
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» KEPENTINGAN NON-PENGENDALI NON-CONTROLLING INTEREST
» KEPENTINGAN NON-PENGENDALI lanjutan NON-CONTROLING INTEREST continued PENDAPATAN REVENUE
» PENDAPATAN lanjutan REVENUE continued BEBAN POKOK PENDAPATAN COST OF REVENUES
» BEBAN PENJUALAN, Gunung Sardjono Hadi
» BEBAN KEUANGAN FINANCE COSTS
» LAIN-LAIN OTHERS Gunung Sardjono Hadi
» INFORMASI MENGENAI RELATED PARTIES INFORMATION
» INFORMASI MENGENAI RELATED PARTIES INFORMATION continued
» INFORMASI MENGENAI Gunung Sardjono Hadi
» RELATED PARTIES INFORMATION continued
» PERJANJIAN PENTING, Gunung Sardjono Hadi
» PERJANJIAN PENTING, INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» ASET DAN LIABILITAS KEUANGAN FINANCIAL ASSETS AND LIABILITIES
» ASET DAN LIABILITAS KEUANGAN lanjutan FINANCIAL ASSETS AND LIABILITIES continued
» ASET DAN LIABILITAS Gunung Sardjono Hadi
» MONETARY ASSETS Gunung Sardjono Hadi
» MANAJEMEN RISIKO KEUANGAN FINANCIAL RISK MANAGEMENT
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