Transactions Tunas Baru Lampung ANNUAL TBL 2010
2. Ikhtisar Kebijakan Akuntansi dan Pelaporan
Keuangan Penting Lanjutan 2. Summary of Significant Accounting and Financial Reporting Policies Continuedg. Kas dan Setara Kas
g. Cash and Cash Equivalents
Kas terdiri dari kas dan bank. Cash consists of cash on hand and cash in banks. Setara kas terdiri dari deposito berjangka, deposito on call dan sertifikat deposito yang dapat diperdagangkan Negotiable Certificates of Deposits atau NCD. Setara kas adalah semua investasi yang bersifat jangka pendek dan sangat likuid yang dapat segera dikonversikan menjadi kas dengan jatuh tempo dalam waktu tiga bulan atau kurang sejak tanggal penempatannya dan yang tidak dijaminkan serta tidak dibatasi pencairannya. Cash equivalents consist of time deposit, on call deposit and Negotiable Certificates of Deposits NCD. These cash equivalents are short-term, highly liquid investments that are readily convertible to known amounts of cash with original maturities of three months or less from the date of placements, and which are not used as collateral and are not restricted. NCD dengan jatuh tempo kurang dari 3 bulan dinyatakan sebesar nilai nominal dikurangi dengan bunga diterima dimuka yang belum diamortisasi. Bunga diterima dimuka diamortisasi sepanjang periode NCD. NCD’s with maturity of less than three months are stated at its nominal amount net of unamortized interest received in advance. Such interest received in advance will be amortized over the period of the NCD’s.h. Instrumen Keuangan
h. Financial Instruments
Kebijakan Akuntansi Efektif Tanggal 1 Januari 2010 Accounting Policies Effective January 1, 2010 Sebagaimana dijelaskan pada Catatan 2b, Perusahaan dan anak perusahaan telah menerapkan kebijakan akuntansi berikut berdasarkan PSAK 50 dan 55 yang berlaku efektif 1 Januari 2010: As discussed in Note 2b, the Company and its subsidiaries have adopted the following accounting policies in accordance with PSAK 50 Revised 2006 and PSAK 55 Revised 2006 effective January 1, 2010: Perusahaan dan anak perusahaan mengakui aset keuangan atau kewajiban keuangan pada neraca konsolidasi, jika dan hanya jika, Perusahaan dan anak perusahaan menjadi salah satu pihak dalam ketentuan pada kontrak instrumen tersebut. Pembelian atau penjualan yang lazim atas instrumen keuangan diakui pada tanggal penyelesaian. The Company and its subsidiaries recognize a financial asset or a financial liability in the consolidated balance sheets when it becomes a party to the contractual provisions of the instrument. All regular way purchases and sales of financial instruments are recognized on settlement date.Parts
» Tunas Baru Lampung ANNUAL TBL 2010
» Umum Lanjutan Public Offering of Shares
» Ikhtisar Kebijakan Akuntansi dan Pelaporan
» Adoption of Revised Statements of Prinsip Prinsip Prinsip
» Principles Transaksi dan Saldo dalam Mata Uang Transaksi Hubungan Istimewa
» Transaksi Hubungan Istimewa Lanjutan
» Transactions Tunas Baru Lampung ANNUAL TBL 2010
» Penggunaan Estimasi Tunas Baru Lampung ANNUAL TBL 2010
» Persediaan Tunas Baru Lampung ANNUAL TBL 2010
» Inventories Tunas Baru Lampung ANNUAL TBL 2010
» Biaya Dibayar Dimuka Tunas Baru Lampung ANNUAL TBL 2010
» Prepaid Expenses Tunas Baru Lampung ANNUAL TBL 2010
» Piutang Hutang Plasma Tunas Baru Lampung ANNUAL TBL 2010
» Aset Real Estat Tunas Baru Lampung ANNUAL TBL 2010
» Tanaman Perkebunan Tanaman Perkebunan Lanjutan Plantations Continued Aset Tetap
» Aset Tetap Lanjutan Aset Tetap Lanjutan Aset Tetap Lanjutan Aset Tetap Lanjutan
» Property, Tunas Baru Lampung ANNUAL TBL 2010
» Biaya Tangguhan Hak atas Tanah
» Saham Treasuri Tunas Baru Lampung ANNUAL TBL 2010
» Treasury Stocks Tunas Baru Lampung ANNUAL TBL 2010
» Stock Issuance Costs Tunas Baru Lampung ANNUAL TBL 2010
» Penurunan Nilai Aset Non-Keuangan
» Pengakuan Pendapatan dan Beban
» Pengakuan Tunas Baru Lampung ANNUAL TBL 2010
» Revenue Biaya Pinjaman Biaya Pinjaman Lanjutan
» Borrowing Costs Continued Tunas Baru Lampung ANNUAL TBL 2010
» Imbalan Kerja Tunas Baru Lampung ANNUAL TBL 2010
» Pajak Penghasilan Tunas Baru Lampung ANNUAL TBL 2010
» Laba Per Saham Tunas Baru Lampung ANNUAL TBL 2010
» Earnings per Share Tunas Baru Lampung ANNUAL TBL 2010
» Informasi Segmen Tunas Baru Lampung ANNUAL TBL 2010
» Segment Information Tunas Baru Lampung ANNUAL TBL 2010
» Kejadian Setelah Tanggal Neraca
» Pengunaan Events after the Balance Sheet Date
» Management Use of Estimates, Judgments
» Kas dan Setara Kas Cash and Cash Equivalents
» Cash and Cash Equivalents Continued
» Investasi Jangka Pendek Events after the Balance Sheet Date
» Piutang Usaha Lanjutan Berdasarkan Pelanggan By Debtor
» Trade Accounts Receivable Continued
» Berdasarkan Pelanggan Lanjutan By Debtor Continued
» Persediaan Inventories Berdasarkan Mata Uang By Currency
» Persediaan Lanjutan Inventories Continued
» Pajak Dibayar Dimuka Berdasarkan Mata Uang By Currency
» Prepaid Taxes Berdasarkan Mata Uang By Currency
» Uang Muka Berdasarkan Mata Uang By Currency
» Piutang dari dan Hutang kepada Pihak yang Mempunyai Hubungan Istimewa Lanjutan
» Due from and Due to Related Parties Continued
» Piutang dan Hutang Plasma – Bersih Due from and Due to Plasma – Net
» Aset Real Estat Real Estate Assets Tanaman Perkebunan Plantations
» Tanaman Perkebunan Lanjutan Plantations Continued
» Aset Tetap Property, Plant, and Equipment
» Aset Tetap Lanjutan Property, Plant, and Equipment Continued
» Aset Tetap Lanjutan Property, Plant, and Equipment Continued Aset untuk Disewakan Assets for Lease
» Aset untuk Disewakan Lanjutan Assets for Lease Continued
» Hutang Usaha Lanjutan Trade Accounts Payable Continued
» Kewajiban Lancar Lain-lain Other Current Liabilities
» Hutang Bank Lanjutan Bank Loans Continued
» Uang Muka Diterima Advances Received Pinjaman Diterima Borrowings
» Hutang Lain-lain Lanjutan Other Payables Continued
» Nilai Wajar Aset dan Kewajiban Keuangan Fair Value of Financial Assets and Financial
» Nilai Wajar Aset dan Kewajiban Keuangan Lanjutan
» Fair Value of Financial Assets and Financial Liabilities Continued
» Hak Minoritas atas Aset Bersih dan Rugi Laba Bersih Anak Perusahaan
» Minority Interest in Net Assets and Net Loss Income of the Subsidiaries Modal Saham Capital Stock
» Modal Saham Lanjutan Capital Stock Continued
» Modal Saham Lanjutan Capital Stock Continued Saham Treasuri Treasury Stock
» Saham Treasuri Lanjutan Treasury Stocks Continued
» Selisih Nilai Transaksi Restrukturisasi Entitas Sepengendali Lanjutan
» Difference in Pendapatan Usaha Net Sales
» Pendapatan Usaha Lanjutan Net Sales Continued Beban Pokok Penjualan Cost of Goods Sold
» Beban Pokok Penjualan Lanjutan Cost of Goods Sold Continued
» Beban Usaha Operating Expenses
» Imbalan Pasca-Kerja Lanjutan Post-Employment Benefits Continued Pajak Penghasilan Income Tax
» Pajak Penghasilan Lanjutan Income Tax Continued
» Cadangan Umum Appropriation for General Reserve
» Cadangan Umum Lanjutan Appropriation Dividen Dividends
» Dividen Lanjutan Dividends Continued
» Laba Per Saham Earnings Per Share
» Sifat dan Transaksi Hubungan Istimewa Nature of Relationship and Transactions
» Sifat dan Transaksi Hubungan Istimewa Lanjutan
» Nature of Relationship and Transactions with Related Parties Continued
» Ikatan dan Perjanjian Penting Commitments and Agreements
» Ikatan dan Perjanjian Penting Lanjutan Commitments and Agreements Continued
» PT Bank Mandiri Persero Tbk Mandiri Lanjutan
» PT Bank Rakyat Indonesia Persero Tbk BRI Continued
» Kontrak Tunas Baru Lampung ANNUAL TBL 2010
» PT Bank Internasional Indonesia Tbk
» Natixis, cabang Singapura Natixis
» Natixis, Tunas Baru Lampung ANNUAL TBL 2010
» Natixis, Perjanjian Jasa Verifikasi Persediaan
» Stock Verification Services Agreement
» Instrumen Derivatif Derivative Instruments
» Instrumen Derivatif Lanjutan Derivative Instruments Continued
» Informasi Segmen Usaha Segment Information
» Informasi Segmen Usaha Lanjutan 44. Segment Information Continued
» Informasi Segmen Usaha Lanjutan Segment Information Continued
» Tujuan dan Kebijakan Manajemen Risiko Keuangan Lanjutan Financial Risk
» Tujuan dan Kebijakan Manajemen Risiko Keuangan Lanjutan
» Penyajian Kembali Etiket Merek
» Penerbitan Standar Akuntansi Keuangan Baru Prospective Accounting Pronouncements
Show more