Revenue and expense recognition continued
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING
lanjutan2. SUMMARY OF
SIGNIFICANT ACCOUNTING POLICIES continued o. Pengakuan pendapatan dan beban lanjutano. Revenue and expense recognition continued
- Grup telah memindahkan risiko secara signifikan dan manfaat kepemilikan batubara kepada pembeli; - the Group has transferred to the buyer the significant risks and rewards of ownership of the coal; - Grup tidak lagi mengelola atau melakukan pengendalian efektif atas batubara yang dijual; - the Group retains neither continuing managerial involvement nor effective control over the coal sold; - jumlah pendapatan tersebut dapat diukur dengan andal; - the amount of revenue can be measured reliably; - besar kemungkinan manfaat ekonomi yang dihubungkan dengan transaksi akan mengalir kepada Grup; dan - it is probable that the economic benefits associated with the transaction will flow to the Group; and - biaya yang terjadi atau yang akan terjadi sehubungan transaksi penjualan dapat diukur dengan andal. - the costs incurred or to be incurred with respect to the sales transaction can be measured reliably. Penjualan tagih dan tahan bill and hold batubara adalah kontrak penjualan batubara yang mana pengiriman ditunda atas permintaan pembeli tetapi pembeli memperoleh hak milik atas batubara dan menerima tagihan. Bill and hold coal sales are coal sales contracts in which delivery is delayed at the request of the buyer but the buyer has taken title to the coal and accepted billing. Penjualan tagih dan tahan batubara akan diakui sebagai pendapatan ketika: Bill and hold coal sales are recognised as revenue when: - kemungkinan besar pengiriman akan dilakukan; - barang yang berada di tangan penjual, dapat diidentifikasi dan siap untuk dikirim ke pembeli pada saat penjualan diakui; - pembeli secara khusus mengakui adanya instruksi penangguhan pengiriman; dan - syarat-syarat pembayaran lazim tetap berlaku. - it must be probable that delivery will take place; - the goods must be on hand, identified and be ready for delivery to the buyer at the time the sale is recognised; - the buyer must specifically acknowledge the deferred delivery instructions; and - the usual payment terms must apply. Beban diakui pada saat terjadinya dengan dasar akrual. Expenses are recognised as incurred on an accrual basis. p. Sewa p. LeasesParts
» "Consolidated Financial Statements 31 March 2014"
» Pendirian Perusahaan INFORMASI UMUM GENERAL INFORMATION
» Pendirian Perusahaan INFORMASI UMUM lanjutan GENERAL INFORMATION continued
» Pendirian Perusahaan Initial Public O ffering of the Company’s
» Struktur Grup Group structure
» Struktur Grup lanjutan Group Structure continued
» Kelangsungan usaha Going concern
» Kelangsungan usaha lanjutan Going concern continued
» Dasar penyusunan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Basis of preparation of the consolidated financial statements continued
» Dasar penyusunan Konsolidasi Consolidation
» Consolidation continued i SUMMARY OF
» Consolidation continued iii Disposal of subsidiaries
» Consolidation continued iv Pengendalian bersama entitas lanjutan
» Classification continued Pengakuan dan pengukuran Recognition and measurement
» Piutang usaha dan piutang lain-lain Trade and other receivables
» Fixed assets lanjutan SUMMARY OF
» Goodwill Goodwill SUMMARY OF
» Pinjaman Borrowings SUMMARY OF
» Borrowings continued Biaya pengupasan lapisan tanah Stripping costs
» Revenue and expense recognition continued
» Leases continued Provisi Provision
» Provision continued i Provisi kewajiban lingkungan lanjutan
» Pajak penghasilan kini dan tangguhan
» Pajak penghasilan kini dan tangguhan Imbalan karyawan Employee benefits
» Imbalan karyawan lanjutan Employee benefits continued
» Segment reporting Penurunan nilai aset keuangan Impairment of financial assets
» ESTIMASI DAN PERTIMBANGAN AKUNTANSI YANG PENTING lanjutan CRITICAL ACCOUNTING
» AKUISISI PENGENDALIAN BERSAMA ENTITAS ACQUISITION AKUISISI PENGENDALIAN BERSAMA ENTITAS
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS 31 Maret 31 Desember
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» UANG MUKA DAN PEMBAYARAN DIMUKA ADVANCES AND PREPAYMENTS
» PERSEDIAAN INVENTORIES "Consolidated Financial Statements 31 March 2014"
» ASET TETAP lanjutan FIXED ASSETS continued
» ASET TETAP lanjutan FIXED ASSETS continued PROPERTI PERTAMBANGAN MINING PROPERTIES
» GOODWILL GOODWILL GOODWILL lanjutan GOODWILL continued
» INVESTASI PADA PENGENDALIAN BERSAMA ENTITAS lanjutan INVESTMENTS IN
» UTANG USAHA TRADE PAYABLES BEBAN YANG MASIH HARUS DIBAYAR ACCRUED EXPENSES 4.44.
» Pinjaman jangka panjang lanjutan Long-term borrowings continued
» Pinjaman jangka pendek Short-term loan
» UTANG SEWA PEMBIAYAAN FINANCE LEASE PAYABLES
» Aset dan Deferred tax assets and liabilities continued
» Aset dan Deferred tax assets and liabilities continued Liabilitas pajak tangguhan
» Surat ketetapan pajak Tax assessment letter
» Surat ketetapan pajak lanjutan Tax assessment letter continued
» PENYISIHAN IMBALAN KARYAWAN lanjutan PROVISION SHARE CAPITAL
» PENJUALAN BERSIH NET SALES BEBAN POKOK PENJUALAN COST OF GOODS SOLD
» BAGIAN ATAS "Consolidated Financial Statements 31 March 2014"
» Kompensasi manajemen kunci Pihak berelasi Related parties
» RUGI BERSIH PER SAHAM DASAR BASIC LOSS PER SHARE KOMITMEN DAN PERJANJIAN PENTING COMMITMENTS
» Tuntutan Hukum lanjutan Legal Claims continued
» Undang-Undang Pertambangan No. 42009 Mining Law No. 42009 continued
» Peraturan Pemerintah No. 782010 lanjutan Government
» Peraturan Menteri No. 282009 Peraturan Menteri No. 172010 Ministerial Regulation No. 172010
» Peraturan Menteri No. 172010 lanjutan Ministerial Regulation No. 172010 continued
» Peraturan Menteri No. 342009 lanjutan Ministerial Regulation No. 342009 continued
» Peraturan Pemerintah No. 92012 Government Regulation No. 92012
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING lanjutan MONETARY ASSETS
» MANAJEMEN RISIKO KEUANGAN FINANCIAL RISK MANAGEMENT
» MANAJEMEN RISIKO KEUANGAN lanjutan FINANCIAL RISK MANAGEMENT continued
» Transaksi pemisahan Separation transaction
» Transaksi pemisahan lanjutan Separation transaction continued
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