IKHTISAR Financial Information | Perusahaan Gas Negara Persero Tbk PT
3. PERTIMBANGAN,
ESTIMASI DAN ASUMSI AKUNTANSI SIGNIFIKAN lanjutan3. SIGNIFICANT
ACCOUNTING JUDGEMENT, ESTIMATES AND ASSUMPTION continued Pertimbangan penting dalam penentuan kebijakan akuntansi entitas lanjutan Critical judgements in applying the entity’s accounting policies continued b. Pengaturan bersama lanjutan b. Joint arrangements continued Pertimbangan diperlukan untuk menentukan kapan Grup memiliki pengendalian bersama terhadap sebuah pengaturan, yang memerlukan penilaian dari aktivitas yang relevan dan apabila keputusan sehubungan dengan aktivitas tersebut mengharuskan persetujuan dengan suara bulat. Judgement is required to determine when the Group has joint control over an arrangement, which requires an assessment of the relevant activities and when the decisions in relation to those activities require unanimous consent. Grup menetapkan bahwa aktivitas relevan bagi Grup untuk pengaturan bersama adalah aktivitas yang berhubungan dengan keputusan keuangan, operasional dan modal dari pengaturan tersebut. The Group has determined that the relevant activities for its joint arrangements are those relating to the financial, operating and capital decisions of the arrangement. Pertimbangan juga diperlukan untuk menentukan klasifikasi suatu pengaturan bersama. Pengklasifikasian tersebut mengharuskan Grup menilai hak dan kewajibannya yang timbul dari pengaturan bersama. Secara khusus, Grup mempertimbangkan: Judgement is also required to classify a joint arrangement. Classifying the arrangement requires the Group to assess its rights and obligations arising from the arrangement. Specifically, the Group considers: 1 Apakah pengaturan bersama dibentuk melalui entitas terpisah 1 Whether the joint arrangement is structured through a separate enitty 2 Ketika pengaturan bersama dibentuk melalui entitas terpisah, Grup juga mempertimbangkan hak dan kewajiban para pihak yang timbul dari: 2 When the arrangement is structured through a separate entity, the Group also considers the rights and obligations arising from: Bentuk hukum dari entitas terpisah The legal form of the separate entity Persyaratan pengaturan kontraktual The terms of the contractual arrangement Fakta dan keadaan lainnya, jika relevan. Other relevant facts and circumstances. Penilaian tersebut sering memerlukan pertimbangan yang signifikan. Kesimpulan yang berbeda baik atas kesimpulan mengenai pengendalian bersama dan apakah suatu pengaturan adalah sebuah operasi bersama atau ventura bersama, dapat secara material mempengaruhi perlakuan akuntansinya. This assessment often requires significant judgement. A different conclusion about both joint control and whether the arrangement is a joint operation or a joint venture, may materially impact the accounting. c. Sewa c. Lease Grup mengadakan perjanjian sewa di mana Grup bertindak sebagai lessee atau lessor. Grup mengevaluasi apakah secara substansial risiko dan manfaat yang terkait dengan kepemilikan aset beralih kepada Grup berdasarkan PSAK No. 30 Revisi 2011, “Sewa”, yang mensyaratkan Grup membuat pertimbangan dan estimasi dari pengalihan risiko dan manfaat terkait dengan aset yang disewa. The Group has entered into lease arrangement in which the Group is a lessee or lessor. The Group evaluates whether all of the risks and rewards incidental to ownership are substantially transferred to the Group based on SFAS No. 30 Revised 2011, “Leases” which requires the Group to make judgments and estimates of transfer of risks and rewards of the leased assets.Parts
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» SUMMARY Financial Information | Perusahaan Gas Negara Persero Tbk PT
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» UANG MUKA lanjutan ADVANCES continued
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» PENYERTAAN SAHAM INVESTMENT IN SHARES OF STOCK
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» PROPERTI MINYAK DAN GAS OIL AND GAS PROPERTIES
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» GOODWILL AND OTHER INTANGIBLE ASSETS
» UTANG USAHA lanjutan TRADE PAYABLES continued
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» UTANG LAIN-LAIN lanjutan OTHER PAYABLES continued
» LIABILITAS YANG MASIH HARUS DIBAYAR ACCRUED LIABILITIES
» PINJAMAN BANK lanjutan BANK LOANS continued
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» BNI Perjanjian No. 058KPIPK2007 BNI Agreement No. 058KPIPK2007
» PT Bank Sumitomo Mitsui Indonesia Perjanjian No. SMBCINS2016
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» UTANG OBLIGASI BONDS PAYABLES
» UTANG OBLIGASI lanjutan BONDS PAYABLES continued
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» PERPAJAKAN lanjutan TAXATION continued
» IMBALAN KERJA EMPLOYEE BENEFITS
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» INSTRUMEN KEUANGAN DERIVATIF DERIVATIVE FINANCIAL INSTRUMENTS
» INSTRUMEN KEUANGAN DERIVATIF lanjutan DERIVATIVE
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» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS
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» PENDAPATAN NETO NET REVENUES
» PENDAPATAN NETO lanjutan NET REVENUES continued
» BEBAN POKOK PENDAPATAN COST OF REVENUES
» BEBAN DISTRIBUSI DAN TRANSMISI DISTRIBUTION
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» SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN PIHAK-PIHAK BERELASI
» SIGNIFICANT BALANCES AND TRANSACTIONS WITH RELATED PARTIES
» SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN PIHAK-PIHAK BERELASI lanjutan
» SIGNIFICANT BALANCES AND TRANSACTIONS WITH RELATED PARTIES continued
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» PERJANJIAN-PERJANJIAN PENTING SIGNIFICANT AGREEMENTS
» PERJANJIAN-PERJANJIAN PENTING lanjutan SIGNIFICANT AGREEMENTS continued
» IKATAN DAN KONTINJENSI COMMITMENTS AND CONTINGENCIES
» IKATAN DAN KONTINJENSI lanjutan COMMITMENTS
» KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN
» FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES
» KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN lanjutan
» FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES continued
» INSTRUMEN KEUANGAN FINANCIAL INSTRUMENTS
» INSTRUMEN KEUANGAN lanjutan FINANCIAL INSTRUMENTS continued
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING
» MONETARY ASSETS Financial Information | Perusahaan Gas Negara Persero Tbk PT
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING lanjutan
» INFORMASI SEGMEN USAHA SEGMENT INFORMATION
» INFORMASI SEGMEN USAHA lanjutan SEGMENT INFORMATION continued
» TRANSAKSI NON KAS NON-CASH TRANSACTION
» REKLASIFIKASI AKUN RECLASSIFICATION OF ACCOUNTS
» INFORMASI KEUANGAN TAMBAHAN SUPPLEMENTARY FINANCIAL INFORMATION
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