Sewa SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
m. Imbalan kerja m. Employee benefits Kelompok Usaha menerapkan PSAK 24 Revisi 2013, “Imbalan Kerja”. The Group has adopted PSAK 24 Revised 2013, “Employee Benefits”. • Keuntungan dan kerugian aktuarial saat ini diharuskan untuk diakui dalam penghasilan komprehensif lainnya OCI dan dikeluarkan secara permanen dari laba rugi. • Actuarial gains and losses are now required to be recognized in other comprehensive income OCI and excluded permanently from profit or loss. • Keuntungan yang diharapkan atas plan assets tidak lagi diakui dalam laba rugi. Keuntungan yang diharapkan digantikan dengan mengakui pendapatan bunga atau beban atas program manfaat pasti bersih atau liabilitas dalam laba atau rugi, yang dihitung menggunakan tingkat diskonto untuk mengukur kewajiban pensiun. •• Expected return on plan assets will no longer be recognized in profit or loss. Expected returns are replaced by recognizing interest income or expense on the net defined benefit asset or liability in profit or loss, which is calculated using the discount rate used to measure the pension obligation. • Biaya jasa lalu yang belum menjadi hak karyawan tidak bisa lagi ditangguhkan dan diakui periode mendatang. Semua biaya jasa lalu akan diakui lebih awal ketika amandemenkurtailmen terjadi atau ketika Kelompok Usaha mengakui biaya restrukturisasi atau biaya pemutusan terkait. • Unvested past service costs can no longer be deferred and recognized over the future vesting period. Instead, all past service costs will be recognized at the earlier of when the amendmentcurtailment occurs or when the Group recognizes related restructuring or termination costs. Perubahan tersebut dibuat agar aset atau liabilitas pensiun bersih diakui dalam laporan posisi keuangan konsolidasian untuk menggambarkan nilai penuh dari defisit atau surplus program. Such changes are made in order that the net pension assets or liabilities are recognized in the consolidated statement of financial position to reflect the full value of the plan deficit or surplus. Perusahaan mengakui liabilitas imbalan kerja jangka pendek ketika jasa diberikan oleh karyawan dan imbalan atas jasa tersebut akan dibayarkan dalam waktu dua belas bulan setelah jasa tersebut diberikan. The Company recognizes short-term employee benefits liability when services are rendered and the compensation for such services are to be paid within twelve months after the rendering of such services. PSAK ini menetapkan antara lain, i menghapuskan “ corridor approach ” yang digunakan dalam PSAK sebelumnya dan ii perubahan signifikan dalam pengakuan, penyajian dan pengungkapan imbalan pasca- kerja yang antara lain sebagai berikut: This PSAK provides, among others, i the elimination of the “corridor approach” permitted under the previous version and ii significant changes in the recognition, presentation and disclosure of post- employment benefits which, among others, are as follows:Parts
» PT. Pelayaran Tempuran Emas Tbk
» Pendirian Perusahaan Company UMUM GENERAL
» Pendirian Perusahaan lanjutan Company
» Penawaran Umum Efek Ekuitas Perusahaan Public offerings of the Companys equity
» Dewan Komisaris dan Direksi, Komite Audit serta Karyawan
» Boards of Commissioners and Directors, Audit Committee and Employees
» Entitas Anak Subsidiaries UMUM lanjutan GENERAL continued
» Basis of preparation of the consolidated financial statements
» Dasar penyajian Prinsip-prinsip konsolidasian Principles of consolidation
» Prinsip-prinsip konsolidasian lanjutan Principles of consolidation continued
» Kas dan setara kas Cash and cash equivalents
» Transaksi dengan pihak-pihak berelasi Transactions with related parties
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya dibayar dimuka SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prepaid expenses SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset tetap lanjutan Fixed assets continued
» Penurunan nilai aset non-keuangan Impairment of non-financial assets
» Penurunan nilai SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Stock issuance costs SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Kombinasi bisnis entitas sepengendali Business combination of entities under
» Pengakuan pendapatan dan beban
» Revenue and expense recognition
» Imbalan kerja Employee benefits
» Transaksi dan saldo dalam mata uang asing Foreign Perpajakan Taxation
» Perpajakan lanjutan Taxation continued
» IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan Aset keuangan lanjutan Financial assets continued
» Instrumen keuangan lanjutan Financial instruments continued
» IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan Liabilitas keuangan Financial liabilities
» Saling hapus dari instrumen keuangan Offsetting of financial instruments
» Nilai wajar instrumen keuangan Fair value of financial instruments
» IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan
» Utang transaksi syariah - Murabahah Obligation under syariah transaction -
» Earnings per share Nilai wajar
» Pelaporan segmen Segment reporting
» Provisi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Kapitalisasi Biaya Pinjaman SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Capitalization of Borrowing Costs
» Pertimbangan Judgments MANAGEMENT’S USE OF JUDGM
» Judgments continued MANAGEMENT’S USE OF JUDGMENTS,
» Estimates and assumptions MANAGEMENT’S USE OF JUDGMENTS,
» Estimates and assumptions continued
» PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN ASUMSI OLEH MANAJEMEN lanjutan
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PIUTANG LAIN-LAIN PT. Pelayaran Tempuran Emas Tbk
» OTHER RECEIVABLES PT. Pelayaran Tempuran Emas Tbk
» ASET KEUANGAN LANCAR LAINNYA OTHER CURRENT FINANCIAL ASSETS
» PERSEDIAAN INVENTORIES PT. Pelayaran Tempuran Emas Tbk
» PERSEDIAAN lanjutan INVENTORIES continued
» BIAYA DIBAYAR DIMUKA PREPAID EXPENSES
» ASET LANCAR LAIN-LAIN OTHER CURRENT ASSETS
» ASET TIDAK LANCAR LAINNYA OTHER NON-CURRENT ASSETS
» UTANG BANK JANGKA PENDEK lanjutan
» SHORT-TERM BANK LOANS continued
» UTANG LAIN-LAIN OTHER PAYABLES
» BEBAN AKRUAL ACCRUED EXPENSES
» TRANSAKSI DERIVATIF DERIVATIVE TRANSACTIONS
» TRANSAKSI DERIVATIF lanjutan DERIVATIVE TRANSACTIONS continued
» PERPAJAKAN TAXATION PT. Pelayaran Tempuran Emas Tbk
» PINJAMAN JANGKA PANJANG LONG-TERM DEBTS
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM DEBTS continued
» PINJAMAN JANGKA PANJANG lanjutan
» LONG-TERM DEBTS continued PT. Pelayaran Tempuran Emas Tbk
» UTANG SEWA PEMBIAYAAN FINANCE LEASE LIABILITIES
» UTANG TRANSAKSI SYARIAH OBLIGATION
» UTANG TRANSAKSI SYARIAH lanjutan OBLIGATION
» LIABILITAS IMBALAN PT. Pelayaran Tempuran Emas Tbk
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» RUGI KOMPREHENSIF LAIN OTHER COMPREHENSIVE LOSS
» SALDO LABA PT. Pelayaran Tempuran Emas Tbk
» HAK KEPENTINGAN NONPENGENDALI ATAS ASET NETO ENTITAS ANAK
» NON-CONTROLLING INTERESTSIN PT. Pelayaran Tempuran Emas Tbk
» LABA PER SAHAM EARNINGS PER SHARE
» PENDAPATAN JASA SERVICE REVENUES
» BEBAN USAHA OPERATING EXPENSES
» PENDAPATAN KEUANGAN FINANCE INCOME
» BEBAN KEUANGAN FINANCE COSTS
» SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI
» BALANCES AND PT. Pelayaran Tempuran Emas Tbk
» SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI lanjutan
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» PERJANJIAN DAN IKATAN PENTING SIGNIFICANT
» PERJANJIAN DAN IKATAN PENTING lanjutan SIGNIFICANT
» ASET DAN LIABILITAS DALAM MATA UANG ASING
» ASSET AND PT. Pelayaran Tempuran Emas Tbk
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