Penawaran Umum Efek dan Penawaran Umum Terbatas I dan II lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
a. Dasar Penyajian
Laporan Keuangan Konsolidasian a. Basis of Presentation of Consolidated Financial Statements Laporan keuangan konsolidasian telah disusun sesuai dengan Standar Akuntansi Keuangan di Indonesia “SAK”, yang mencakup Pernyataan dan Interpretasi yang dikeluarkan oleh Dewan Standar Akuntansi Keuangan Ikatan Akuntan Indonesia dan Peraturan- Peraturan serta Pedoman Penyajian dan Pengungkapan Laporan Keuangan yang diterbitkan oleh OJK. The consolidated financial statements have been prepared in accordance with Indonesian Financial Accounting Standards “SAK”, which comprise the Statements and Interpretations issued by the Board of Financial Accounting Standards of the Indonesian Institute of Accountants and the Regulations and Guidelines on Financial Statement Presentation and Disclosures issued by OJK. Kebijakan akuntansi yang diterapkan dalam penyusunan laporan keuangan konsolidasian adalah selaras dengan kebijakan akuntansi yang diterapkan dalam penyusunan laporan keuangan konsolidasian Kelompok Usaha untuk tahun yang berakhir pada tanggal 31 Desember 2013. The accounting policies adopted in the preparation of the consolidated financial statements are consistent with those adopted in the preparation of the Group’s consolidated financial statements for the year ended December 31, 2013. Penerapan standar akuntansi yang direvisi dan yang baru yang efektif pada tanggal 1 Januari 2014 tidak memberikan pengaruh atas pelaporan keuangan Kelompok Usaha. The adoption of the revised and new accounting standards that were effective January 1, 2014 did not have any impact to the financial reporting of the Group. Laporan keuangan konsolidasian disusun berdasarkan konsep akrual, kecuali laporan arus kas konsolidasian, dengan menggunakan konsep biaya historis, kecuali seperti yang disebutkan dalam Catatan atas laporan keuangan konsolidasian yang relevan. The consolidated financial statements have been prepared on the accrual basis, except for the consolidated statement of cash flows, using the historical cost concept of accounting, except as disclosed in the relevant Notes to the consolidated financial statements herein. Laporan arus kas konsolidasian yang disajikan dengan menggunakan metode langsung, menyajikan penerimaan dan pengeluaran kas dan setara kas yang diklasifikasikan ke dalam aktivitas operasi, investasi dan pendanaan. The consolidated statement of cash flows, which have been prepared using the direct method, present receipts and disbursements of cash and cash equivalents classified into operating, investing and financing activities.Parts
» Annual Reports - PT Multistrada Arah Sarana, Tbk.
» Eugene Cho Park Andi Solaiman glenn t. Sugita Mulyo Sutrisno Paulus Ridwan Purawinata
» Sukarman henryanto Komala yohanes Ade bunian Moniaga Uthan M. Arief Sadikin Andreas handoyo hutama
» Risiko bahan baku Solvabilitas Solvabilitas menunjukkan kemampuan Perseroan dalam
» Risk of Raw Material Risiko Perubahan Nilai valuta Asing
» Risiko Persaingan Usaha the Risks of the Changes of Foreign Exchange
» the Risks of business Competition Risiko Kebijakan Pemerintah
» the Risks of government Policies Various government regulations related to product
» Aspek Lingkungan hidup Annual Reports - PT Multistrada Arah Sarana, Tbk.
» Aspek Ketenagakerjaan tanggung Jawab Produk Manpower Aspect
» Product Responsibility Annual Reports - PT Multistrada Arah Sarana, Tbk.
» Pendirian Perusahaan Establishment of the Company
» Pendirian Perusahaan lanjutan Establishment of the Company continued
» Penawaran Umum Efek dan Penawaran Umum Terbatas I dan II
» Initial Public Offering and Limited Public Offering I and II
» Penawaran Umum Efek dan Penawaran Umum Terbatas I dan II lanjutan
» Initial Public Offering and Limited Public Offering I and II continued
» Karyawan, Direksi dan Komisaris Employees, Directors and Commissioners
» Kuasi-reorganisasi Quasi-reorganization UMUM lanjutan GENERAL continued
» Struktur Kelompok Usaha Group Structure
» Dasar Penyajian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Prinsip-prinsip Konsolidasi Principles of Consolidation
» Prinsip-prinsip Konsolidasi lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Cash and Cash Equivalents Instrumen Keuangan Financial Instruments
» Instrumen Keuangan lanjutan Financial Instruments continued
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» Transaksi dengan Pihak-pihak Berelasi Transactions with Related Parties
» Persediaan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prepaid Expenses SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Hutan Tanaman Industri Industrial Timber Plantations
» Investasi pada Entitas Asosiasi
» Investasi pada Entitas Asosiasi lanjutan
» Investment in an Associate continued
» Kombinasi Bisnis, Aset Takberwujud dan
» Aset Tetap lanjutan Fixed Assets continued
» Aset Tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Fixed Assets continued SUMMARY OF SIGNIFICANT ACCOUNTING
» Penurunan Nilai Aset Non-keuangan
» Impairment of Non-financial Assets
» Penurunan SUMMARY OF SIGNIFICANT ACCOUNTING
» Impairment of SUMMARY OF SIGNIFICANT ACCOUNTING
» Imbalan Kerja SUMMARY OF SIGNIFICANT ACCOUNTING
» Employee Benefits SUMMARY OF SIGNIFICANT ACCOUNTING
» Provisi SUMMARY OF SIGNIFICANT ACCOUNTING
» Provisions SUMMARY OF SIGNIFICANT ACCOUNTING
» Biaya Emisi Saham Issuance Costs of Share Capital
» Pendapatan dan Beban Revenue and Expense
» Transaksi dan Saldo dalam Mata Uang Asing
» Foreign Currency SUMMARY OF SIGNIFICANT ACCOUNTING
» Transaksi dan Saldo dalam Mata Uang Asing lanjutan
» Sewa Leases SUMMARY OF SIGNIFICANT ACCOUNTING
» Biaya Pinjaman Borrowing Costs
» Perpajakan Taxation SUMMARY OF SIGNIFICANT ACCOUNTING
» Taxation continued IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Perpajakan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Taxation continued SUMMARY OF SIGNIFICANT ACCOUNTING
» Laba per Saham Earnings per Share
» Informasi Segmen SUMMARY OF SIGNIFICANT ACCOUNTING
» Perubahan Kebijakan Akuntansi di Periode Mendatang lanjutan
» Future Changes in Accounting Policies continued
» PERTIMBANGAN, ESTIMASI DAN ASUMSI AKUNTANSI YANG SIGNIFIKAN
» SIGNIFICANT ACCOUNTING Annual Reports - PT Multistrada Arah Sarana, Tbk.
» PERTIMBANGAN, ESTIMASI DAN ASUMSI
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» ASET KEUANGAN TERSEDIA UNTUK DIJUAL AVAILABLE-FOR-SALE FINANCIAL ASSET
» PIUTANG USAHA DAN LAIN-LAIN TRADE AND OTHER RECEIVABLES
» PIUTANG USAHA DAN LAIN-LAIN lanjutan TRADE AND OTHER RECEIVABLES continued
» PERSEDIAAN INVENTORIES Annual Reports - PT Multistrada Arah Sarana, Tbk.
» ASET TAKBERWUJUD DAN GOODWILL INTANGIBLE ASSETS AND GOODWILL
» ASET TAKBERWUJUD Annual Reports - PT Multistrada Arah Sarana, Tbk.
» HTI DAN ASET LAINNYA INDUSTRIAL
» HTI DAN ASET LAINNYA lanjutan INDUSTRIAL
» HTI DAN ASET LAINNYA lanjutan INDUSTRIAL ASET TETAP FIXED ASSETS
» INVESTASI PADA ENTITAS ASOSIASI INVESTMENT IN AN ASSOCIATE
» UTANG BANK JANGKA PENDEK SHORT-TERM BANK LOANS
» UTANG BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued
» UTANG USAHA DAN LAIN-LAIN DAN BEBAN AKRUAL
» TRADE AND Annual Reports - PT Multistrada Arah Sarana, Tbk.
» UTANG USAHA DAN LAIN-LAIN DAN BEBAN AKRUAL lanjutan
» TRADE AND PERPAJAKAN TAXATION
» PERPAJAKAN lanjutan TAXATION continued
» UTANG BANK JANGKA PANJANG LONG-TERM BANK LOANS
» UTANG BANK JANGKA PANJANG lanjutan LONG-TERM BANK LOANS continued EKUITAS EQUITY
» EKUITAS lanjutan EQUITY continued
» LABA PER SAHAM DASAR BASIC EARNINGS PER SHARE
» PENJUALAN SALES Annual Reports - PT Multistrada Arah Sarana, Tbk.
» BEBAN POKOK PENJUALAN COST OF GOODS SOLD
» BEBAN PENJUALAN DAN DISTRIBUSI SELLING AND DISTRIBUTION EXPENSES
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» BIAYA PENYUSUTAN, Annual Reports - PT Multistrada Arah Sarana, Tbk.
» DEPRECIATION, AMORTIZATION Annual Reports - PT Multistrada Arah Sarana, Tbk.
» KOMITMEN DAN Annual Reports - PT Multistrada Arah Sarana, Tbk.
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITY
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITY continued
» SALDO DAN TRANSAKSI DENGAN PIHAK BERELASI
» ACCOUNTS AND Annual Reports - PT Multistrada Arah Sarana, Tbk.
» INFORMASI SEGMEN SEGMENT INFORMATION TUJUAN DAN
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