Selisih perubahan ekuitas entitas anak perusahaan asosiasi
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG
PENTING lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued v. Opsi Sahamv. Stock Option
Beban kompensasi dengan akun ekuitas diakru selama periode pengakuan hak kompensasi vesting period berdasarkan nilai wajar semua opsi saham pada tanggal pemberian kompensasi grant date, yaitu tanggal di mana jumlah saham yang akan menjadi hak karyawan dan harga eksekusinya dapat ditentukan. Comprensation expense with the corresponding equity account is accrued during the vesting period based on the fair value of the option at grant date, which is the date when the number of shares become the rights of the employees and the exercise price is determinable. Pasa saat konversi opsi saham dilakukan, kompensasi yang terkait dikurangkan dari hasil penerbitan saham. When the share option is exercised, related compensation is deducted to the proceeds from the issuance of the shares. w. Ventura Bersama w. Joint Ventures Perusahaan dan Entitas Anaknya mengakui bagian partisipasinya atas suatu ventura bersama operasi di dalam laporan keuangannya: The Company and its Subsidiaries recognizes its interest in a jointly controlled operation in its financial statements: bagiannya atas pengendalian bersama aset, yang diklasifikasikan sesuai dengan sifat aset; setiap liabilitas yang telah terjadi; bagiannya atas liabilitas yang terjadi bersama dengan venturer lain yang berkaitan dengan Ventura Bersama; setiap penghasilan dari penjualan atau penggunaan bagiannya atas output Ventura Bersama, bersama dengan bagiannya atas beban yang terjadi pada Ventura Bersama; dan setiap beban yang telah terjadi sehubungan dengan bagian partisipasinya dalam Ventura Bersama. its share of the jointly controlled assets, classified according to the nature of the asset; any liabilities that it has incurred; its share of any liabilities incurred jointly with the other venturers in relation to the Joint Venture; any income from the sale or use of its share of the output of the Joint Venture, together with its share of any expenses incurred by the Joint Venture; and any expenses that it has incurred in respect of its interest in the Joint Venture.x. Standar Akuntansi yang telah Diterbitkan namun belum Berlaku Efektif
x. Accounting Standards that have been Published but not yet Effective
Berikut ini adalah beberapa standar akuntansi yang telah diterbitkan oleh Dewan Standar Akuntansi Keuangan DSAK yang dipandang relevan terhadap pelaporan keuangan Kelompok Usaha namun belum berlaku efektif untuk laporan keuangan tahun 2014: The following are several published accounting standards by the Indonesian Financial Accounting Standards Board DSAK that are considered relevant to the financial reporting of the Group but not yet effective for 2014 financial statements are as follows: PSAK 1 2013: Penyajian Laporan Keuangan, yang diadopsi dari IAS 1, berlaku efektif 1 Januari 2015. PSAK ini mengubah penyajian kelompok pos- pos dalam Penghasilan Komprehensif Lain. Pos-pos yang akan direklasifikasi ke laba rugi disajikan terpisah dari pos-pos yang tidak akan direklasifikasi ke laba rugi. PSAK 1 2013: Presentation of Financial Statements, adopted from IAS 1, effective January 1, 2015. This PSAK changes the grouping of items presented in Other Comprehensive Income. Items that could be reclassified to profit or loss would be presented separately from items that will never be reclassified.Parts
» Krakatau Steel 30 September 2014 released
» Pendirian Perusahaan UMUM GENERAL
» Pendirian Perusahaan lanjutan UMUM lanjutan GENERAL continued
» Penawaran Umum Efek Perusahaan
» Struktur Entitas Anak dan Entitas Asosiasi The Subsidiaries and Associates Structure
» UMUM lanjutan c. Struktur Entitas Anak dan Entitas Asosiasi
» GENERAL continued c. The Subsidiaries and Associates Structure
» Dewan Komisaris, Direksi dan Karyawan Boards of Commissioners, Directors and
» UMUM lanjutan d. Dewan Komisaris, Direksi dan Karyawan
» Penyelesaian Laporan GENERAL continued d. Boards of Commissioners, Directors and
» Completion of the Consolidated Financial Statements
» Basis of Preparation of the Consolidated Financial Statements
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» Dasar Penyajian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prinsip-prinsip konsolidasi Principles of consolidation
» Principles of consolidation continued
» Transaksi dengan pihak berelasi Transaction with related parties
» Transaksi dan saldo dalam mata uang asing Foreign
» Transaksi dan saldo dalam mata uang asing lanjutan
» Foreign currency SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Financial assets and liabilities Aset keuangan
» Financial assets and liabilities continued Aset keuangan lanjutan
» Financial assets and liabilities continued Liabilitas keuangan lanjutan
» Financial assets and liabilities continued Instrumen keuangan derivatif lanjutan
» Inventories IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Biaya dibayar di muka Prepaid expenses
» Penyertaan saham Investments in shares of stock
» Investments in shares of stock continued
» Fixed assets continued IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Fixed assets continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset real estat Real estate assets
» IKHTISAR KEBIJAKAN IKHTISAR KEBIJAKAN
» Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penurunan nilai aset non-keuangan Impairment of non-financial assets
» Impairment of IKHTISAR KEBIJAKAN AKUNTANSI YANG
» IKHTISAR KEBIJAKAN Krakatau Steel 30 September 2014 released
» Impairment of non-financial assets continued
» Biaya penerbitan emisi efek ekuitas Stock issuance costs
» Pengakuan pendapatan dan beban Revenue and expense recognition
» Revenue and IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Provisions IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Imbalan kerja Employee benefits
» Employee benefits continued IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Employee benefits continued Imbalan kerja jangka panjang Pajak penghasilan Income tax
» Income tax continued Pajak penghasilan final
» Laba rugi per saham dasar Basic earnings loss per share
» Segment information IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Selisih perubahan ekuitas entitas anak perusahaan asosiasi
» Changes in IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Stock Option IKHTISAR KEBIJAKAN AKUNTANSI YANG
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» Standar Akuntansi yang telah Diterbitkan namun belum Berlaku Efektif lanjutan
» Accounting Standards that have been Published but not yet Effective continued
» SUMBER ESTIMASI KETIDAKPASTIAN SOURCE OF ESTIMATION UNCERTAINTY
» SUMBER ESTIMASI Krakatau Steel 30 September 2014 released
» SOURCE OF Krakatau Steel 30 September 2014 released
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» INVESTASI JANGKA PENDEK SHORT-TERM INVESTMENTS
» DEPOSITO BERJANGKA Krakatau Steel 30 September 2014 released
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PIUTANG LAIN-LAIN OTHER RECEIVABLES
» SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN PIHAK-PIHAK BERELASI SIGNIFICANT BALANCES
» SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN PIHAK-PIHAK BERELASI lanjutan SIGNIFICANT BALANCES
» SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN PIHAK-PIHAK BERELASI lanjutan
» SIGNIFICANT BALANCES PERSEDIAAN INVENTORIES
» PERSEDIAAN lanjutan INVENTORIES continued
» UANG MUKA DAN BIAYA DIBAYAR DI MUKA ADVANCES AND PREPAID EXPENSES
» PENYERTAAN SAHAM lanjutan INVESTMENTS
» PENYERTAAN SAHAM lanjutan INVESTMENTS IN
» PENYERTAAN SAHAM lanjutan Krakatau Steel 30 September 2014 released
» INVESTMENTS IN Krakatau Steel 30 September 2014 released
» ASET TETAP lanjutan Beban penyusutan dialokasikan sebagai berikut:
» FIXED ASSETS continued The allocation of depreciation expense is as
» ASET TETAP lanjutan Krakatau Steel 30 September 2014 released
» FIXED ASSET continued Combine Cycle Power Plant
» FIXED ASSET continued Jetty 3, 5 and 6
» FIXED ASSET continued Krakatau Steel 30 September 2014 released
» PIUTANG JANGKA PANJANG LONG-TERM RECEIVABLES
» PINJAMAN BANK JANGKA PENDEK SHORT-TERM BANK LOANS
» PINJAMAN BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued
» PINJAMAN BANK JANGKA PENDEK lanjutan Perusahaan lanjutan
» SHORT-TERM BANK LOANS continued The Company continued
» PINJAMAN BANK JANGKA PENDEK lanjutan Entitas Anak - PT MJIS
» SHORT-TERM BANK LOANS continued The Subsidiary - PT MJIS
» UTANG USAHA lanjutan TRADE PAYABLES continued
» INSTRUMEN KEUANGAN DERIVATIF DERIVATIVE FINANCIAL INSTRUMENTS
» INSTRUMEN KEUANGAN DERIVATIF lanjutan DERIVATIVE
» INSTRUMEN KEUANGAN DERIVATIF lanjutan DERIVATIVE FINANCIAL INSTRUMENTS continued
» Pajak dibayar di muka Prepaid taxes Estimasi tagihan pajak Estimated claims for tax refund
» Beban manfaat pajak Tax expense benefit Pajak kini Current tax
» Pajak kini lanjutan Current tax continued
» Pajak kini lanjutan Current tax continued Pajak tangguhan Deferred tax
» Pajak tangguhan lanjutan Deferred tax continued
» Pajak tangguhan lanjutan Deferred tax continued Surat Ketetapan Pajak Tax Assessment Letters
» Surat Ketetapan Pajak lanjutan Tax Assessment Letters continued
» UANG MUKA PENJUALAN DAN LAINNYA SALES AND OTHER ADVANCES
» PINJAMAN JANGKA PANJANG LONG-TERM LOANS
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» PINJAMAN JANGKA PANJANG lanjutan Entitas Anak - PT KHIP lanjutan
» LONG-TERM LOANS continued The Subsidiary - PT KHIP continued
» Liabilitas imbalan kerja jangka pendek Short-
» Liabilitas imbalan Kerja jangka panjang Long-
» IMBALAN KERJA lanjutan EMPLOYEE BENEFITS continued
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL PENCADANGAN SALDO
» PENDAPATAN NETO Akun ini terdiri dari pendapatan dari:
» NET REVENUES Krakatau Steel 30 September 2014 released
» BEBAN POKOK PENDAPATAN COST OF REVENUES
» BEBAN USAHA OPERATING EXPENSES
» LABA RUGI PER SAHAM EARNINGS LOSS PER SHARE
» INSTRUMEN KEUANGAN FINANCIAL INSTRUMENTS
» INSTRUMEN KEUANGAN lanjutan FINANCIAL INSTRUMENTS continued
» KEBIJAKAN DAN Krakatau Steel 30 September 2014 released
» Risiko likuiditas Liquidity risk
» Liquidity risk continued KEBIJAKAN DAN
» KEBIJAKAN DAN SIGNIFICANT AGREEMENTS
» KOMITMEN DAN PERJANJIAN SIGNIFIKAN lanjutan
» SIGNIFICANT AGREEMENTS Krakatau Steel 30 September 2014 released
» KOMITMEN DAN PERJANJIAN SIGNIFIKAN lanjutan SIGNIFICANT COMMITMENTS
» SIGNIFICANT COMMITMENTS Krakatau Steel 30 September 2014 released
» KONTINJENSI CONTINGENCIES Krakatau Steel 30 September 2014 released
» KONTINJENSI lanjutan CONTINGENCIES continued
» KONTINJENSI lanjutan CONTINGENCIES continued ASET DAN LIABILITAS DALAM MATA UANG ASING ASSETS AND
» ASET DAN LIABILITAS DALAM MATA UANG ASING lanjutan ASSETS AND
» ASET DAN LIABILITAS DALAM MATA UANG ASING lanjutan
» ASSETS AND Krakatau Steel 30 September 2014 released
» VENTURA BERSAMA JOINT VENTURES
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
Show more