Penurunan Nilai Aset Non keuangan
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
m. Pendapatan dan Beban lanjutan m. Revenue and Expense continued Beban Expenses Beban diakui pada saat terjadinya dasar akrual. Expenses are recognized when they are incurred accrual basis. n. Imbalan Kerja n. Employee Benefits Kelompok Usaha mencatat penyisihan imbalan kerja dan imbalan kerja jangka panjang lainnya kepada karyawan-karyawan sesuai dengan Undang-undang Ketenagakerjaan No. 132003 “Undang-undang Tenaga Kerja”. Penyisihan tambahan tersebut diestimasi dengan menggunakan perhitungan aktuarial metode “Projected Unit Credit”. The Group made additional provision for employee benefit and other long-term employee benefit to qualified employees under Labor Law No. 132003 the “Labor Law”. The additional provisions are estimated through actuarial calculations using the “Projected Unit Credit” method. Kelompok Usaha mencatat beban gaji, bonus, jamsostek dan honorarium yang masih harus dibayar sebagai “Liabilitas Imbalan Kerja Jangka Pendek” dalam laporan posisi keuangan konsolidasian. The Group recorded accrued salary, bonus, jamsostek and honorarium expenses as “Short-term Employee Benefit Liabilities” in the consolidated statement of financial position. Penyisihan biaya jasa masa lalu ditangguhkan dan diamortisasi selama sisa masa kerja rata- rata yang diharapkan dari karyawan yang memenuhi syarat tersebut. Selain itu, penyisihan untuk biaya jasa kini dibebankan langsung pada operasi tahun atau periode berjalan. Provisions made pertaining to past service costs are deferred and amortized over the expected average remaining service years of the qualified employees. On the other hand, provisions for current service costs are directly charged to operations of the current year or period. Keuntungan atau kerugian aktuarial yang timbul dari penyesuaian dan perubahan dalam asumsi-asumsi aktuarial diakui sebagai pendapatan atau beban apabila akumulasi keuntungan atau kerugian aktuarial neto yang belum diakui pada akhir periode pelaporan sebelumnya melebihi 10 dari nilai kini kewajiban imbalan pasti. Keuntungan atau kerugian aktuarial yang melebihi batas 10 tersebut diakui atas dasar metode garis lurus selama ekspektasi rata-rata sisa masa kerja karyawan yang memenuhi syarat. Actuarial gains or losses arising from adjustments and changes in actuarial assumptions are recognized as income or expense when the net cumulative unrecognized actuarial gains or losses at the end of the previous reporting period exceed 10 of the present value of the defined benefit obligations. The actuarial gains or losses in excess of the 10 threshold are recognized through a straight-line method over the expected average remaining service years of the qualified employees. Kelompok Usaha mengakui laba atau rugi dari kurtailmen pada saat kurtailmen terjadi. Keuntungan atau kerugian kurtailmen terdiri dari perubahan yang terjadi dalam nilai kini kewajiban dan keuntungan atau kerugian aktuarial dan biaya jasa lalu yang belum diakui sebelumnya. The Group recognizes gains or losses on curtailment when the curtailment occurs. Curtailment gain or loss consists of any change in the present value of obligations and any related actuarial gains and losses and past service costs that had not previously been recognized.Parts
» LAPORAN KEUANGAN 31 DESEMBER 2013
» Pendirian Perusahaan dan Informasi Umum Establishment of the Company and General
» Penawaran Umum dan Aksi Korporasi yang Mempengaruhi
» Public Offering and Corporate Actions Affecting Issued and Fully Paid Share
» Karyawan, Direksi, Komisaris dan Komite Audit
» Employees, Directors, Commissioners and Audit Committee
» Karyawan, Direksi, Komisaris dan Komite Audit lanjutan
» Employees, Directors, Commissioners and Audit Committee continued
» Struktur Grup Group Structure
» Struktur Grup lanjutan Group Structure continued
» Basis of Presentation of Consolidated Financial Statements
» Prinsip-prinsip Konsolidasian Principles of Consolidation
» Kas dan Setara Kas Cash and Cash Equivalents
» Transaksi dengan Pihak-pihak Berelasi Transactions with Related Parties
» Kombinasi Bisnis Entitas Sepengendali Business Combinations of Entities under
» Kombinasi Bisnis Entitas Sepengendali lanjutan
» Business Combinations of Entities under Common Control continued
» Persediaan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Ayam Pembibit Turunan Breeding Flocks
» Aset Tetap SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Property, Plant and Equipment
» Aset Tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Property, Plant and Equipment continued
» Sewa Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa lanjutan Leases continued
» Penurunan Nilai Aset Non keuangan
» Impairment of Non-financial Assets
» Pendapatan dan Beban Revenue and Expense
» Pendapatan dan Beban lanjutan Revenue and Expense continued
» Imbalan Kerja Employee Benefits
» Biaya Penelitian dan Pengembangan Research and Development Costs
» Transaksi dan Saldo dalam Mata Uang Asing
» Foreign Currency SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Transaksi dan Saldo dalam Mata Uang Asing lanjutan
» Perpajakan Taxation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Perpajakan lanjutan Taxation continued
» Laba per Saham SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Earnings per Share SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Segmen Operasi Operating Segments
» Segmen Operasi lanjutan Operating Segments continued Instrumen Keuangan Financial Instruments
» Instrumen Keuangan lanjutan Financial Instruments continued
» Instrumen Keuangan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Financial Instruments continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
» Provisi Provision SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» SUMBER ESTIMASI KETIDAKPASTIAN LAPORAN KEUANGAN 31 DESEMBER 2013
» SOURCE OF ESTIMATION UNCERTAINTY
» SUMBER LAPORAN KEUANGAN 31 DESEMBER 2013
» SUMBER ESTIMASI LAPORAN KEUANGAN 31 DESEMBER 2013
» SOURCE OF LAPORAN KEUANGAN 31 DESEMBER 2013
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» PIUTANG USAHA ACCOUNTS RECEIVABLE - TRADE
» PIUTANG USAHA lanjutan ACCOUNTS RECEIVABLE - TRADE continued
» PERSEDIAAN INVENTORIES LAPORAN KEUANGAN 31 DESEMBER 2013
» PERSEDIAAN lanjutan INVENTORIES continued
» ASET TETAP PROPERTY, PLANT AND EQUIPMENT
» ASET TETAP lanjutan PROPERTY,
» ASET TETAP lanjutan PROPERTY, PAJAK DIBAYAR DI MUKA, TAGIHAN DAN KEBERATAN ATAS HASIL PEMERIKSAAN
» PAJAK DIBAYAR DI MUKA, TAGIHAN DAN KEBERATAN ATAS HASIL PEMERIKSAAN
» PREPAID TAXES, CLAIMS FOR TAX REFUND AND TAX ASSESSMENTS UNDER APPEAL
» UTANG BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS
» UTANG USAHA LAPORAN KEUANGAN 31 DESEMBER 2013
» ACCOUNTS PAYABLE – TRADE LAPORAN KEUANGAN 31 DESEMBER 2013
» UTANG USAHA lanjutan LAPORAN KEUANGAN 31 DESEMBER 2013
» ACCOUNTS PAYABLE - TRADE continued
» UTANG LAIN-LAIN - PIHAK KETIGA ACCOUNTS PAYABLE - OTHERS - THIRD
» BEBAN AKRUAL LAPORAN KEUANGAN 31 DESEMBER 2013
» ACCRUED EXPENSES UTANG BANK JANGKA PANJANG LONG-TERM BANK LOAN
» UTANG BANK JANGKA PANJANG lanjutan LONG-TERM BANK LOAN continued
» KEPENTINGAN NON-PENGENDALI NON-CONTROLLING INTERESTS
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» SALDO LABA RETAINED EARNINGS
» SALDO LABA lanjutan RETAINED EARNINGS continued PENJUALAN NETO NET SALES
» BEBAN POKOK PENJUALAN COST OF GOODS SOLD
» BEBAN PENJUALAN SELLING EXPENSES
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» PENDAPATAN OPERASI LAIN OTHER OPERATING INCOME
» BEBAN OPERASI LAIN OTHER OPERATING EXPENSES
» PENDAPATAN KEUANGAN FINANCE INCOME
» BIAYA KEUANGAN FINANCE COSTS
» PERPAJAKAN TAXATION LAPORAN KEUANGAN 31 DESEMBER 2013
» PERPAJAKAN lanjutan TAXATION continued LIABILITAS IMBALAN
» LIABILITAS IMBALAN LAPORAN KEUANGAN 31 DESEMBER 2013
» LABA PER SAHAM DASAR BASIC EARNINGS PER SHARE
» SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI BALANCES AND
» SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI lanjutan BALANCES AND
» SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI lanjutan
» BALANCES AND LAPORAN KEUANGAN 31 DESEMBER 2013
» PERJANJIAN IKATAN DAN KONTIJENSI YANG SIGNIFIKAN
» Kontrak Berjangka Komoditas SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES
» Commodity Future Contracts SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES
» Perjanjian Lisensi License Agreements
» Perjanjian Fasilitas Pinjaman lanjutan Loan Facility Agreements continued
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» NILAI WAJAR DARI INSTRUMEN KEUANGAN FAIR VALUE OF FINANCIAL INSTRUMENTS
» NILAI WAJAR DARI INSTRUMEN KEUANGAN lanjutan
» FAIR VALUE OF FINANCIAL INSTRUMENTS continued
» Credit risk continued TUJUAN DAN
» Risiko likuiditas TUJUAN DAN
» Risiko likuiditas lanjutan Risk Management continued
» Liquidity risk continued TUJUAN DAN
» Foreign currency risk FINANCIAL RISK MANAGEMENT OBJECTIVES
» Commodity Price Risk TUJUAN DAN
» Interest Rate Risk TUJUAN DAN
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