Restricted Funds SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING
Lanjutan2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Continued Keuntungan dan kerugian aktuarial yang timbul dari penyesuaian dan perubahan dalam asumsi-asumsi aktuarial dibebankan atau dikreditkan seluruhnya melalui penghasilan komprehensif lain dan dilaporkan dalam saldo laba. Actuarial gains and losses arising from experience adjustments and changes in actuarial assumptions are fully charged or credited through other comprehensive income and reported in retained earnings. Biaya jasa lalu diakui secara langsung di laporan laba rugi dan penghasilan komprehensif lain konsolidasian, kecuali perubahan terhadap program pension mensyaratkan karyawan yang bersangkutan tetap bekerja selama periode waktu tertentu. Dalam hal ini, biaya jasa lalu akan diamortisasi secara garis lurus sepanjang periode tersebut. Past service costs are recognized immediately in the consolidated statements of income and other comprehensive income, unless the changes to the pension plan are conditional on the employees remaining in service for a specified period of time. In this case, the past-service costs are amortised on a straight-line basis over that period. Perusahaan dan beberapa Entitas Anak memiliki program pensiun manfaat pasti untuk semua karyawan tetap yang memenuhi syarat. Pendanaan program ini terdiri dari iuran yang dihitung secara aktuarial termasuk biaya jasa lalu yang diamortisasi selama sisa taksiran masa kerja rata-rata karyawan. Sumber dana program pensiun semua berasal dari kontribusi Perusahaan beberapa Entitas Anak. The Company and certain Subsidiaries have defined benefit retirement plans covering substantially all of their eligible permanent employees. Funding of this program consist of actuarially computed contributions, including past-service costs that are amortized over the average expected remaining working life of existing employees. The fund is fully contributed by the Company and certain Subsidiaries. Keuntungan atau kerugian atas kurtailmen atau penyelesaian suatu program imbalan pasti diakui ketika kurtailmen atau penyelesaian terjadi. Gains or losses on the curtailment or settlement of a defined benefit plan are recognized when the curtailment or settlement occurs. Kurtailmen terjadi apabila salah satu dari kondisi berikut terpenuhi: A curtailment occurs when an entity either: i. Menunjukkan komitmennya untuk mengurangi secara signifikan jumlah pekerja yang ditanggung oleh program; atau i. Is demonstrably committed to make a significant reduction in the number of employees covered by a plan; or ii. Mengubah ketentuan dalam program imbalan pasti yang menyebabkan bagian yang material dari jasa masa depan pekerja tidak lagi memberikan imbalan atau memberikan imbalan yang lebih rendah. ii. Amends the terms of a defined benefit plan so that a significant element of future service by current employees will no longer qualify for benefits, or will qualify only for reduced benefits. Penyelesaian program terjadi ketika Perusahaan melakukan transaksi yang menghapuskan semua kewajiban hukum atau konstruktif atas sebagian atau seluruh imbalan dalam program imbalan pasti. A settlement occurs when an entity enters into a transaction that eliminates all further legal or constructive obligation for part or all of the benefits provided under a defined benefit plan. Imbalan kerja jangka pendek Short-term benefits Imbalan kerja jangka pendek diakui pada saat terutang kepada karyawan. Short-term employee benefits are recognized when they accrue to the employees.Parts
» PT Bakrie Sumatera Plantations Tbk 30 June 2015
» Pendirian Perusahaan Company’s Establishment
» Penawaran Umum Saham Perdana Initial Public Offering
» Dewan Komisaris dan Direksi serta Karyawan Boards of Commissioners and Directors and
» Struktur Entitas Anak Structure of Subsidiaries
» UMUM Lanjutan UMUM Lanjutan UMUM Lanjutan UMUM Lanjutan GENERAL Continued
» UMUM Lanjutan GENERAL Continued
» UMUM Lanjutan PT Bakrie Sumatera Plantations Tbk 30 June 2015
» Faktor Musiman dalam Operasi Seasonality of Operations
» Penyelesaian Laporan Keuangan Konsolidasian Completion of Consolidated Financial Statements
» Dasar Penyusunan Laporan Keuangan Konsolidasian dan Pernyataan Kepatuhan
» Basis of Preparation of the Consolidated Financial Statements and Statement of Compliance
» Prinsip-prinsip Konsolidasi Principles of Consolidation
» Kombinasi bisnis Business combination
» Kas dan Setara Kas Cash and Cash Equivalents
» Instrumen Keuangan Financial Instruments
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Transaksi dengan Pihak-Pihak Berelasi Transactions with Related Parties
» Piutang Receivables SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Beban Dibayar dimuka Prepaid
» Piutang Plasma SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Due from SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Investasi pada Entitas Asosiasi dan Entitas
» Tanaman Perkebunan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Plantations SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Restricted Funds SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Proyek Pengembangan Usaha Business Development Projects
» Beban Tangguhan Hak atas Tanah Deferred Cost of Land Rights
» Dividen Dividends SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Imbalan Kerja SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Employee Benefits SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Biaya Pinjaman Borrowing Costs
» Stock Issuance Costs SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Provisi dan Kontinjensi Provisions and Contingencies
» Pengakuan Pendapatan dan Beban Revenue and Expenses Recognition
» Transaksi dan Saldo Mata Uang Asing Foreign Currency Transactions and Balances
» Pajak Penghasilan Income SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Pertimbangan Judgments CRITICAL ACCOUNTING ESTIMATES AND JUDGMENTS
» Estimasi dan Asumsi Estimates
» ESTIMASI DAN PERTIMBANGAN AKUNTANSI YANG PENTING CRITICAL ACCOUNTING ESTIMATES AND JUDGMENTS
» ESTIMASI DAN PERTIMBANGAN AKUNTANSI YANG PENTING
» CRITICAL ACCOUNTING ESTIMATES AND JUDGMENTS KAS DAN SETARA KAS
» CASH AND CASH EQUIVALENT Continued
» PIUTANG USAHA – PIHAK KETIGA TRADE RECEIVABLES – THIRD PARTIES
» PIUTANG LAIN-LAIN - PIHAK KETIGA
» PERSEDIAAN INVENTORIES PT Bakrie Sumatera Plantations Tbk 30 June 2015
» PERSEDIAAN Lanjutan PT Bakrie Sumatera Plantations Tbk 30 June 2015
» INVENTORIES Lanjutan PT Bakrie Sumatera Plantations Tbk 30 June 2015
» DUE FROM PT Bakrie Sumatera Plantations Tbk 30 June 2015
» PIUTANG PLASMA INVESTASI PADA EFEK EKUITAS 10
» INVESTASI PADA EFEK EKUITAS Lanjutan
» Tanaman menghasilkan Mature plantations
» TANAMAN PERKEBUNAN Lanjutan PLANTATIONS Continued TANAMAN PERKEBUNAN Lanjutan
» Tanaman belum menghasilkan Immature plantations
» TANAMAN PERKEBUNAN Lanjutan PLANTATIONS Continued
» TANAMAN PERKEBUNAN Lanjutan PT Bakrie Sumatera Plantations Tbk 30 June 2015
» PLANTATIONS Continued PT Bakrie Sumatera Plantations Tbk 30 June 2015
» ASET TETAP Lanjutan FIXED ASSETS Continued
» ASET TETAP Lanjutan PT Bakrie Sumatera Plantations Tbk 30 June 2015
» FIXED ASSETS Continued PT Bakrie Sumatera Plantations Tbk 30 June 2015
» GOODWILL PT Bakrie Sumatera Plantations Tbk 30 June 2015
» DANA YANG DIBATASI PENGGUNAANYA RESTRICTED FUNDS
» Proyek Sarolangun Sarolangun Project
» PROYEK PENGEMBANGAN USAHA Lanjutan
» BEBAN TANGGUHAN HAK ATAS TANAH DEFERRED COSTS OF LAND RIGHTS
» PINJAMAN BANK JANGKA PENDEK SHORT-TERM BANK LOANS
» PINJAMAN BANK JANGKA PENDEK Lanjutan SHORT-TERM BANK LOANS Continued
» UTANG USAHA - PIHAK KETIGA TRADE PAYABLES - THIRD PARTIES
» UTANG USAHA - PIHAK KETIGA Lanjutan
» TRADE PAYABLES - THIRD PARTIES Continued
» BEBAN MASIH HARUS DIBAYAR ACCRUED EXPENSES
» UTANG DIVIDEN DIVIDENDS PAYABLE
» UANG MUKA PENJUALAN ADVANCES ON SALES
» PINJAMAN JANGKA PANJANG LONG-TERM DEBTS
» PINJAMAN JANGKA PANJANG Lanjutan LONG-TERM DEBTS Continued
» PINJAMAN JANGKA PANJANG Lanjutan
» LONG-TERM DEBTS Continued PT Bakrie Sumatera Plantations Tbk 30 June 2015
» LIABILITAS IMBALAN KERJA KARYAWAN EMPLOYEE BENEFITS LIABILITY
» LIABILITAS IMBALAN KERJA KARYAWAN EMPLOYEE BENEFITS LIABILITY Continued
» LIABILITAS IMBALAN KERJA KARYAWAN
» EMPLOYEE BENEFITS LIABILITY Continued
» Modal ditempatkan dan disetor penuh Issued and fully paid
» MODAL SAHAM Lanjutan PT Bakrie Sumatera Plantations Tbk 30 June 2015
» Cadangan umum General reserve
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL SELISIH KURS KARENA PENJABARAN LAPORAN KEUANGAN
» EXCHANGE DIFFERENCES DUE TO FINANCIAL STATEMENTS TRANSLATION PENJUALAN NETO NET SALES
» PENJUALAN NETO Lanjutan PT Bakrie Sumatera Plantations Tbk 30 June 2015
» NET SALES Continued PT Bakrie Sumatera Plantations Tbk 30 June 2015
» BEBAN POKOK PENJUALAN COST OF SALES
» BEBAN POKOK PENJUALAN Lanjutan
» BEBAN USAHA OPERATING EXPENSES
» BEBAN KEUANGAN - NETO FINANCE COSTS – NET
» LAIN-LAIN - NETO MISCELLANEOUS – NET
» Pajak dibayar Dimuka Prepaid tax
» Taksiran tagihan kelebihan pajak Estimated claims for tax refund
» Manfaat beban pajak penghasilan Income tax benefits expense
» PERPAJAKAN Lanjutan PERPAJAKAN Lanjutan TAXATION Continued
» Pajak tangguhan Deferred tax
» Peraturan Pemerintah Government Regulations
» PERPAJAKAN Lanjutan PERPAJAKAN Lanjutan PERPAJAKAN Lanjutan PERPAJAKAN Lanjutan
» Piutang lain-lain Other receivables
» Piutang pihak berelasi Due from related parties
» Kompensasi Manajemen Kunci Key Management Compensation
» Hubungan dan Sifat Transaksi Pihak Berelasi Relationship and Nature of Related Parties
» LABA PER SAHAM EARNING PER SHARE
» PERJANJIAN DAN IKATAN YANG SIGNIFIKAN SIGNIFICANT AGREEMENTS AND
» PERJANJIAN DAN IKATAN YANG SIGNIFIKAN SIGNIFICANT AGREEMENTS AND COMMITMENTS
» PERJANJIAN DAN IKATAN YANG SIGNIFIKAN
» SIGNIFICANT AGREEMENTS AND COMMITMENTS
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN Lanjutan SEGMENT INFORMATION continued
» INFORMASI SEGMEN Lanjutan PT Bakrie Sumatera Plantations Tbk 30 June 2015
» SEGMENT INFORMATION continued PT Bakrie Sumatera Plantations Tbk 30 June 2015
» LIABILITAS BERSYARAT CONTINGENCIES PT Bakrie Sumatera Plantations Tbk 30 June 2015
» LIABILITAS BERSYARAT Lanjutan PT Bakrie Sumatera Plantations Tbk 30 June 2015
» CONTINGENCIES Continued PT Bakrie Sumatera Plantations Tbk 30 June 2015
» KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES
» KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN
» FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES
» MANAJEMEN MODAL CAPITAL MANAGEMENT
» MANAJEMEN MODAL Lanjutan PT Bakrie Sumatera Plantations Tbk 30 June 2015
» ASET TIDAK LANCAR YANG DIMILIKI UNTUK DIJUAL DAN OPERASI YANG DIHENTIKAN
» NON-CURRENT ASSETS CLASSIFIED AS HELD FOR SALE AND DISCONTINUED OPERATIONS
» INFORMASI TAMBAHAN ARUS KAS SUPPLEMENTARY OF CASH FLOWS ACTIVITIES
» KELANGSUNGAN USAHA GOING CONCERN
» STANDAR AKUNTANSI YANG BARUREVISIAN REVISEDNEW ACCOUNTING STANDARDS
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