Temporary Investment Continued Investasi Efek
3. Ikhtisar Kebijakan Akuntansi
3. Summary of Significant Accounting Lanjutan
Policies Continued l. Aset Tetap - Pemilikan Langsung l. Property, Plant and Equipment-Direct Lanjutan Acquisitions Continued Sesuai dengan PSAK 47 tentang Akuntansi Tanah, Perusahaan mencatat harga perolehan tanah secara terpisah dari biaya pengurusan legal yang terjadi untuk memperoleh hak atas tanah serta pengeluaran untuk perpanjangan hak. Pengeluaran tersebut ditangguhkan dan disajikan sebagai bagian dari aset Tidak Lancar Lainnya pada laporan posisi keuangan laporan posisi keuangan dan diamortisasi selama umur hukum hak. Biaya -biaya tertentu yang terkait dengan perolehan atau perpanjangan hak atas tanah, ditangguhkan dan diamortisasi sepanjang periode hak atas tanah atau taksiran masa manfaat ekonomis tanah, yang mana yang lebih pendek. An item of property, plant and equipment is derecognized upon disposal or when no future economic benefits are expected from its use or disposal. Any gain or loss arising on derecognition of the asset calculated as the difference between the net disposal proceeds and the carrying amount of the asset is included in profit or loss in the year the asset is derecognized. In accordance with PSAK 47, Accounting for Land, the Company recorded the cost of land separately from the legal fees incurred to obtain land rights and the expenditures for the extension of rights. expenditures are deferred and presented as part of Current Assets on the statements of financial position and amortized over the life of legal rights. Land rights are stated at cost and not amortized, unless there are predictions by management or assurance that the extension or renewal of rights most likely or definitely not be obtained. Specific costs associated with the acquisition or renewal of land titles are deferred and amortized over the legal term of the ladrights or estimated economic life of the land, whichever is shorter. Hak atas tanah dinyatakan sebesar harga perolehan dan tidak diamortisasi, kecuali terdapat prediksi manajemen atau kepastian bahwa perpanjangan atau pembaruan hak kemungkinan besar atau pasti tidak diperoleh. Nilai residu, umur manfaat dan metode penyusutan di review setiap akhir tahun buku. Jumlah tercatat aset tetap dihentikan pengakuannya pada saat dilepaskan atau saat tidak ada manfaat ekonomis masa depan yang diharapkan dari penggunaan atau pelepasannya. Laba atau rugi yang timbul dari penghentian pengakuan aset dihitung sebaga perbedaan antara jumlah neto hasil pelepasan dan jumlah tercatat dari aset dimasukkan dalam laporan laba rugi komprehensif pada tahun aset tersebut dihentikan pengakuannya. The residual values, useful lives and depreciation method are reviewed at each statements of financial position. 21 21Parts
» Umum BTON Annual Report 2011
» Establishment and General Information
» Umum Lanjutan BTON Annual Report 2011
» Penawaran Umum Efek Perusahaan Public Offering of Shares of the Company
» Standar yang Berlaku Efektif pada Tahun Berjalan Effective Standards of the Current year
» Effective Standards of the Current year Lanjutan
» Penerapan Standar Akuntansi Keuangan
» Standards and Interpretations that Have Been
» Ikhtisar Kebijakan Akuntansi BTON Annual Report 2011
» Dasar Penyajian Laporan Keuangan Financial Statements Presentation
» Penyajian Laporan Keuangan Lanjutan Financial Statements Presentation Continued
» Financial Statements Presentation Continued
» Transaksi dan Saldo Dalam Mata Uang Asing Foreign Currency Transactions and Balances
» Penggunaan Estimasi Use of Estimates
» Use of Estimates Continued Aset tetap dan penyusutan
» Transaksi dengan Pihak-pihak Berelasi Affiliated transactions
» Affiliated transactions Continued Summary of Significant Accounting Lanjutan
» Investasi Sementara Temporary Investment
» Temporary Investment Continued Investasi Efek
» Piutang Usaha Account Receivable
» Account Receivable Continued Summary of Significant Accounting Lanjutan
» Investasi pada Entitas Asosiasi
» Biaya Dibayar di Muka Prepaid Expenses
» Aset Tetap - Pemilikan Langsung
» Property, Plant and Equipment-Direct Acquisitions
» Penurunan Aset Non Keuangan Impairment of Non Financial Assets
» Financial Instruments Summary of Significant Accounting Lanjutan
» Ikhtisar Kebijakan Akuntansi Ikhtisar Kebijakan Akuntansi Aset Keuangan Financial Assets
» Financial Instruments Continued 1. Aset Keuangan Lanjutan
» Financial Instruments Continued 2. Liabilitas Keuangan Lanjutan
» Financial Instruments Continued 3. Saling Hapus dari Instrumen Keuangan
» Ikhtisar Kebijakan Akuntansi Ikhtisar Kebijakan Akuntansi Offsetting of Financial Instruments
» Nilai Wajar Instrumen Keuangan
» Amortized Cost of Financial Instruments
» Financial Instruments Continued 6. Penurunan Nilai dari Aset Keuangan
» Ikhtisar Kebijakan Akuntansi Impairment of Financial Assets
» Financial Instruments Continued 7. Summary of Significant Accounting Lanjutan
» Ikhtisar Kebijakan Akuntansi Derecognition of
» Financial Instruments Continued 8. Akuntansi Lindung Nilai
» Ikhtisar Kebijakan Akuntansi Ikhtisar Kebijakan Akuntansi
» Financial Instruments Continued 8. Akuntansi Lindung Nilai Lanjutan
» Biaya Emisi Saham Share Issurance Costs
» Pengakuan Pendapatan dan Beban Revenue and Expense Recognition
» Pajak Penghasilan Income Tax
» Segment Information Summary of Significant Accounting Lanjutan
» Summary of Significant Accounting Lanjutan
» Penyajian Kembali BTON Annual Report 2011
» Restatement BTON Annual Report 2011
» Penyajian Kembali Lanjutan BTON Annual Report 2011
» Restatement Continued BTON Annual Report 2011
» Investasi Sementara BTON Annual Report 2011
» Temporary Investment BTON Annual Report 2011
» Investasi Sementara Lanjutan BTON Annual Report 2011
» Temporary Investment Continued BTON Annual Report 2011
» Piutang Usaha Trade Accounts Receivable
» Piutang Usaha Lanjutan BTON Annual Report 2011
» Trade Accounts Receivable Continued
» Persediaan BTON Annual Report 2011
» Inventories BTON Annual Report 2011
» Investasi pada Entitas Asosiasi Investment in an Associates
» Investasi pada Entitas Asosiasi Lanjutan Investment in an Associates Continued
» Aset Tetap Property, Plant and Equipment
» Aset Tetap Lanjutan Property, Plant and Equipment Continued
» Hutang Usaha Trade Accounts Payable
» Hutang Pajak Perpajakan Taxation
» Manfaat Beban Pajak Penghasilan Tax Benefit Expenses
» Perpajakan Lanjutan Taxation Continued
» Biaya yang Masih Harus Dibayar Accrued Expenses
» Tambahan Modal Disetor Additional Paid-In Capital
» 2010 danand 2009 Rp BTON Annual Report 2011
» Beban Umum dan Administrasi General and Administrative Expenses
» Laba per Saham Earning Per Share
» Liabilitas Imbalan Pasca Kerja Post- Employment Benefits Obligation
» Liabilitas Imbalan Pasca Kerja Post- Employment Benefits
» Informasi Segmen Segment Information
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