IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES continued c. Penjabaran Mata Uang Asing lanjutan c. Foreign Currency Translations continued Transaksi dan saldo dalam mata uang asing lanjutan Transactions and balances in foreign currency continued Selisih penjabaran mata uang asing atas aset moneter keuangan lain yang diukur berdasarkan nilai wajar dicatat sebagai bagian dari keuntungan dan kerugian selisih kurs. Translation differences on other monetary financial assets measured at fair value are included in foreign exchange gains and losses. Berikut ini adalah kurs mata uang asing utama yang digunakan untuk penjabaran pada tanggal 31 Desember 2015 dan 2014 dalam Rupiah penuh: Below are the major exchange rates used for translation as of December 31, 2015 Rupiah full amount: 2015 2014 Poundsterling Inggris 20.439,02 19.288,40 Great Britain Poundsterling Euro Eropa 15.056,67 15.053,35 European Euro Dolar Amerika Serikat 13.785,00 12.385,00 United States Dollar Dolar Australia 10.083,73 10.148,27 Australian Dollar Dolar Singapura 9.758,95 9.376,19 Singapore Dollar Yuan China 2.098,00 1.995,62 China Yuan Dolar Hong Kong 1.778,70 1.596,98 Hong Kong Dollar Yen Jepang 114,52 103,58 Japanese Yen d. Aset dan Liabilitas Keuangan d. Financial Assets and Liabilities Aset keuangan diklasifikasikan sebagai aset keuangan yang diukur pada nilai wajar melalui laba rugi, pinjaman yang diberikan dan piutang, aset keuangan dimiliki hingga jatuh tempo dan aset keuangan tersedia untuk dijual. Klasifikasi ini tergantung dari tujuan perolehan aset keuangan tersebut. Manajemen menentukan klasifikasi aset keuangan tersebut pada saat pengakuan awal. Financial assets are classified as financial assets at fair value through profit or loss, loans and receivables, held-to-maturity financial assets and available-for-sale financial assets. The classification depends on the purpose for which the financial assets were acquired. Management determines the classification of its financial assets at initial recognition. Liabilitas keuangan diklasifikasikan sebagai liabilitas yang diukur pada nilai wajar melalui laba rugi dan liabilitas yang diukur pada biaya perolehan diamortisasi. Financial liabilities are classified as financial liabilities at fair value through profit or loss and financial liabilities at amortized cost. Pengakuan dan Pengukuran Recognition and Measurement Klasifikasi instrumen keuangan pada pengakuan awal tergantung pada tujuan dan intensi manajemen serta karakteristik dari instrumen keuangan tersebut. Semua instrumen keuangan pada saat pengakuan awal diukur sebesar nilai wajarnya. Dalam hal aset keuangan atau liabilitas keuangan tidak diukur pada nilai wajar melalui laba rugi, nilai wajar tersebut ditambah biaya transaksi yang dapat diatribusikan secara langsung dengan perolehan atau penerbitan aset keuangan atau liabilitas keuangan tersebut. The classification of financial instruments at initial recognition depends on the purpose and managements intention for which the financial instruments were acquired and their characteristics. All financial instruments are measured initially at their fair values. In the case that financial assets or financial liabilities are not designated at fair value through profit or loss, the fair value should be added with attributable transaction costs directly from acquisition or issuance of financial assets or financial liabilities.Parts
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» IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING
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» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING
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» PENEMPATAN PADA BANK INDONESIA DAN BANK LAIN
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» TAGIHAN DAN LIABILITAS DERIVATIF DERIVATIVE RECEIVABLES AND PAYABLES
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» BIAYA DIBAYAR DI MUKA PREPAID EXPENSES
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» PENYERTAAN SAHAM INVESTMENT IN SHARES OF STOCK
» ASET TETAP lanjutan FIXED ASSETS continued
» AGUNAN YANG DIAMBIL ALIH DAN ASET LAIN- LAIN
» FORECLOSED ASSETS AND OTHER ASSETS Agunan Yang Diambil Alih
» LIABILITAS SEGERA OBLIGATIONS DUE IMMEDIATELY
» SIMPANAN NASABAH CUSTOMER DEPOSITS
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» BUNGA MASIH HARUS DIBAYAR ACCRUED INTEREST PAYABLES
» BEBAN Annual Report Bank Artha Graha 2015 final lowres
» LIABILITAS IMBALAN PASCA KERJA POST-EMPLOYMENT BENEFITS LIABILITY
» LIABILITAS IMBALAN PASCA KERJA lanjutan POST-EMPLOYMENT BENEFITS LIABILITY
» LIABILITAS IMBALAN PASCA KERJA lanjutan POST-EMPLOYMENT
» PINJAMAN SUBORDINASI SUBORDINATED LOAN
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» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
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» INTEREST EXPENSES 2015 Annual Report Bank Artha Graha 2015 final lowres
» BEBAN TENAGA KERJA Annual Report Bank Artha Graha 2015 final lowres
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» BEBAN OPERASI OPERATIONAL EXPENSES
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» TAXATION continued a. Pajak Dibayar di Muka lanjutan
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» LABA PER SAHAM DASAR BASIC EARNINGS PER SHARE
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» INFORMASI MENGENAI TRANSAKSI DAN SALDO DENGAN PIHAK-PIHAK BERELASI
» INFORMATION ABOUT TRANSACTIONS AND BALANCES
» INFORMASI MENGENAI TRANSAKSI DAN
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» MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued Risiko Kredit lanjutan
» MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued Risiko Kredit lanjutan Credit Risk continued
» Risiko Kredit lanjutan Credit Risk continued
» Credit Risk continued Evaluasi penurunan nilai lanjutan
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» Market Risk continued Risiko Suku Bunga
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» Market Risk continued Risiko Nilai Tukar
» Market Risk continued Risiko Nilai Tukar lanjutan
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» Risiko Likuiditas Liquidity Risk
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» Risiko Operasional Operational Risk
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» Risiko Reputasi Reputation Risk
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