Aset Takberwujud lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
2. IKHTISAR
KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
q. Aset Keuangan dan Liabilitas Keuangan
q. Financial Assets and Financial Liabilities Klasifikasi
Classification i. Aset Keuangan i. Financial Assets Aset keuangan diklasifikasikan sebagai aset keuangan yang diukur pada nilai wajar melalui laba rugi, pinjaman yang diberikan dan piutang, investasi dimiliki hingga jatuh tempo, atau aset keuangan tersedia untuk dijual. Grup menentukan klasifikasi atas aset keuangan pada saat pengakuan awal, dan jika diperbolehkan dan sesuai, mengevaluasi kembali pengklasifikasian aset tersebut pada setiap akhir tahun keuangan. Financial assets are classified as financial assets at fair value through profit or loss, loans and receivables, held to maturity investments, or available for sale financial assets. The Group determines the classification of their financial assets at initial recognition, and if allowed and appropriate, re-evaluates the designation of such assets at each financial year end. Aset keuangan Grup terdiri dari kas dan setara kas, piutang usaha - neto, piutang lain-lain, deposito yang dibatasi penggunaannya dan aset tidak lancar lainnya uang jaminan yang diklasifikasikan sebagai pinjaman yang diberikan dan piutang dan investasi jangka pendek yang diklasifikasikan sebagai aset keuangan yang diukur pada nilai wajar melalui laba rugi. The Group’s financial assets consist of cash and cash equivalents, trade receivables - net, other receivables, restricted deposits and other non current assets refundable deposits which is classified as loans and receivables and short- term investments which is classified as financial assets at fair value through profit or loss. ii. Liabilitas Keuangan ii. Financial Liabilities Liabilitas keuangan diklasifikasikan sebagai liabilitas keuangan yang diukur pada nilai wajar melalui laba rugi dan liabilitas keuangan yang dicatat berdasarkan biaya perolehan diamortisasi. Grup menentukan klasifikasi atas liabilitas keuangan pada saat pengakuan awal. Financial liabilities are classified as financial liabilities at fair value through profit or loss and financial liabilities measured at amortized cost, as appropriate. The Group determines the classification of its financial liabilities at initial recognition. Liabilitas keuangan Grup terdiri dari utang bank jangka pendek, utang usaha, utang lain-lain, beban masih harus dibayar, uang muka penjualan, utang bank jangka panjang, utang pembiayaan konsumen dan utang sewa pembiayaan yang diklasifikasikan sebagai liabilitas keuangan yang dicatat berdasarkan biaya perolehan diamortisasi. The Group’s financial liabilities consist of short - term bank loans, trade payables, other payables, accrued expenses, advances from customers, long-term bank loans, consumer financing payables and finance lease payables which is classified as financial liabilities measured at amortized cost. Pengakuan dan Pengukuran Recognition and Measurement i. Aset Keuangan i. Financial Assets Aset keuangan pada awalnya diakui sebesar nilai wajarnya dalam hal investasi yang tidak diukur pada nilai wajar melalui laba rugi ditambah biaya transaksi yang dapat diatribusikan secara langsung. Pengukuran aset keuangan setelah pengakuan awal tergantung pada klasifikasi aset. Financial assets are initially recognized at fair value in the case of investments not at fair value through profit or loss, plus transaction costs which are directly attributable. Measurement of financial assets after initial recognition depends on the classification of assets.Parts
» Laporan Keuangan Konsolidasian Periode Tiga Bulan per 31 Maret 2017
» UMUM Laporan Keuangan Konsolidasian Periode Tiga Bulan per 31 Maret 2017
» Penawaran Umum Saham Entitas Induk
» Public Offering of Shares of the Company
» UMUM lanjutan GENERAL continued c.
» UMUM lanjutan Laporan Keuangan Konsolidasian Periode Tiga Bulan per 31 Maret 2017
» Dewan Komisaris, Direksi dan Karyawan Board of
» Board of GENERAL continued d.
» Penyelesaian Laporan Keuangan Konsolidasian
» Completion of GENERAL continued d.
» IKHTISAR Laporan Keuangan Konsolidasian Periode Tiga Bulan per 31 Maret 2017
» Prinsip - prinsip Konsolidasian Principles of Consolidation
» Prinsip - prinsip Konsolidasian lanjutan Principles of Consolidation continued
» Prinsip - prinsip Konsolidasian lanjutan
» Principles of Consolidation continued
» Transaksi dengan Pihak-pihak Berelasi lanjutan
» Transaction with Related Parties continued
» Persediaan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prepaid Expenses Aset Tetap Fixed Assets
» Aset Tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Fixed Assets continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Fixed Assets lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Investasi Pada Entitas Asosiasi
» Investment in Associates SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penurunan Nilai Aset Non-keuangan
» Impairment of Non-financial Assets
» Imbalan Kerja Karyawan Employee Benefits
» Imbalan Kerja Karyawan lanjutan
» Employee Benefitscontinued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pengakuan Pendapatan dan Beban
» Transaksi dan Saldo Dalam Mata Uang Asing
» Sewa Lease SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Perpajakan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Taxation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Akuntansi Aset dan Liabilitas Pengampunan Aset Takberwujud Intangible Assets
» Aset Takberwujud lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Intangible Assets continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset Keuangan dan Liabilitas Keuangan
» Financial Assets and Financial Liabilities Klasifikasi
» Aset SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset Pengukuran Nilai Wajar Fair Value Measurement
» Pengukuran Nilai Wajar lanjutan
» Fair Value Measurement continued Informasi Segmen Segment Information
» Informasi Segmen lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Segment Information continued Kombinasi Bisnis dan Goodwill Business Combination and Goodwill
» Kombinasi Bisnis dan Goodwill lanjutan
» Business Combination and Goodwill continued
» Laba per Saham SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Earnings per Share SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Standar Akuntansi Baru New Accounting Standards
» IKHTISAR IKHTISAR IKHTISAR IKHTISAR IKHTISAR IKHTISAR
» Standar Akuntansi Baru lanjutan
» PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued 31 Maret 2017 31 Desember 2016
» CASH AND CASH EQUIVALENTS continued 31 Maret 2017 31 Desember 2016
» INVESTASI JANGKA PENDEK Laporan Keuangan Konsolidasian Periode Tiga Bulan per 31 Maret 2017
» SHORT-TERM INVESTMENTS PIUTANG USAHA - NETO TRADE RECEIVABLES - NET
» PIUTANG USAHA - NETO lanjutan TRADE RECEIVABLES - NET continued
» PIUTANG USAHA Laporan Keuangan Konsolidasian Periode Tiga Bulan per 31 Maret 2017
» Utang usaha - pihak berelasi
» Trade payables - related party
» TRADE RECEIVABLES - NET continued SIFAT, PERSEDIAAN - NETO
» INVENTORIES – Laporan Keuangan Konsolidasian Periode Tiga Bulan per 31 Maret 2017
» UANG MUKA Laporan Keuangan Konsolidasian Periode Tiga Bulan per 31 Maret 2017
» ADVANCES BEBAN DIBAYAR DI MUKA PREPAID EXPENSES
» BEBAN DIBAYAR DI MUKA lanjutan PREPAID EXPENSES continued
» INVESTASI PADA ENTITAS ASOSIASI lanjutan INVESTMENT IN ASSOCIATE continued
» ASET TETAP - NETO FIXED ASSETS - NET
» ASET TETAP - NETO lanjutan FIXED ASSETS - NET continued
» UTANG BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued
» UTANG BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued UTANG USAHA TRADE PAYABLES
» Utang pajak lanjutan PERPAJAKAN lanjutan TAXATION continued
» Taxes payable continued 31 Maret 2017 31 Desember 2016
» Beban pajak penghasilan PERPAJAKAN lanjutan TAXATION continued
» Income tax expenses Pajak penghasilan - kini Income tax - current
» Pajak penghasilan - kini lanjutan Income tax - current continued 31 Maret 2017 31 Maret 2016
» Pajak penghasilan - kini lanjutan
» Income tax - current continued 31 Maret 2017 31 Maret 2016
» Pajak Tangguhan PERPAJAKAN lanjutan TAXATION continued
» Deferred Tax PERPAJAKAN lanjutan TAXATION continued
» Surat Ketetapan Pajak PERPAJAKAN lanjutan TAXATION continued
» Tax Assessment Letter PERPAJAKAN lanjutan TAXATION continued
» Pengampunan Pajak PERPAJAKAN lanjutan TAXATION continued
» Tax Amnesty PERPAJAKAN lanjutan TAXATION continued
» UTANG USAHA lanjutan TRADE PAYABLES continued BEBAN MASIH HARUS DIBAYAR ACCRUED EXPENSES
» UTANG BANK JANGKA PANJANG LONG-TERM BANK LOANS
» UTANG BANK JANGKA PANJANG lanjutan LONG-TERM BANK LOANS continued
» LIABILITAS IMBALAN KERJA KARYAWAN lanjutan LIABILITIES FOR EMPLOYEE BENEFITS continued
» DIVIDEN DAN CADANGAN UMUM DIVIDEND AND GENERAL RESERVES
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» PENGHASILAN KOMPREHENSIF LAIN lanjutan OTHER COMPREHENSIVE INCOME continued
» PENJUALAN SALES Laporan Keuangan Konsolidasian Periode Tiga Bulan per 31 Maret 2017
» BEBAN POKOK PENJUALAN COST OF GOODS SOLD
» BEBAN PENJUALAN SELLING EXPENSE
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSE BEBAN BUNGA INTEREST EXPENSE
» MANAJEMEN RISIKO KEUANGAN lanjutan FINANCIAL RISK MANAGEMENT continued
» ASET DAN LIABILITAS KEUANGAN lanjutan FINANCIAL ASSETS AND LIABILITIES continued
» PENGUKURAN NILAI WAJAR FAIR VALUE MEASUREMENT INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» LABA PER SAHAM DASAR YANG DIATRIBUSIKAN KEPADA PEMILIK ENTITAS INDUK
» BASIC EARNINGS PER SHARE ATTRIBUTABLE TO OWNERS OF THE PARENT ENTITY
» PENGUNGKAPAN TAMBAHAN LAPORAN ARUS KAS SUPPLEMENTAL DISCLOSURES ON STATEMENT OF
» Wen Ken Drug Co. Pte. Ltd., Singapura WKD Wen Ken Drug Co. Pte. Ltd., Singapura WKD
» Tampico Beverage Incorporation TB
» PT Perusahaan Gas Negara Persero Tbk PGN continued
» PT Sentra Multigas Utama SMU
Show more