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2. KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN
lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued ii. Aset Tidak Lancar Yang Dimiliki Untuk Dijual Dan Operasi Yang Dihentikan lanjutan ii. Non-Current Assets Held for Sale and Discontinued Operations continued Dalam laporan laba rugi komprehensif konsolidasian untuk periode pelaporan, dan juga untuk periode komparatif tahun sebelumnya, pendapatan dan beban dari operasi yang dihentikan dilaporkan terpisah dari pendapatan dan beban dari operasi yang dilanjutkan sampai kepada laba setelah pajak, walaupun dalam kondisi Kelompok Usaha masih memiliki bagian sebagai nonpengendali dalam entitas anak tersebut setelah penjualan. In the consolidated statements of comprehensive income of the reporting period, and of the comparable period of the previous year, income and expenses from discontinued operations are reported separately from income and expenses from continuing operations, down to the level of profit after taxes, even when the Group retains a non-controlling interest in the subsidiary after the sale.3. PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN
ASUMSI 3. USE OF JUDGEMENTS, ESTIMATES AND ASSUMPTIONS Penyusunan laporan keuangan konsolidasian Grup mengharuskan manajemen untuk membuat pertimbangan, estimasi dan asumsi yang mempengaruhi jumlah yang dilaporkan dari pendapatan, beban, aset dan liabilitas, dan pengungkapan atas liabilitas kontinjensi, pada akhir periode pelaporan. Ketidakpastian mengenai asumsi dan estimasi tersebut dapat mengakibatkan penyesuaian material terhadap nilai tercatat aset dan liabilitas dalam periode pelaporan berikutnya. The preparation of the Group’s consolidated financial statements requires management to make judgements, estimates and assumptions that affect the reported amounts of revenues, expenses, assets and liabilities, and the disclosure of contingent liabilities, at the end of the reporting period. Uncertainty about these assumptions and estimates could result in outcomes that require a material adjustment to the carrying amount of the asset and liability affected in future periods. Pertimbangan Judgments Pertimbangan berikut ini dibuat oleh manajemen dalam rangka penerapan kebijakan akuntansi Grup yang memiliki pengaruh paling signifikan atas jumlah yang diakui dalam laporan keuangan konsolidasian: The following judgments are made by management in the process of applying Group accounting policies that have the most significant effects on the amounts recognized in the consolidated financial statements: Klasifikasi Aset dan Liabilitas Keuangan Classification of Financial Assets and Financial Liabilities Grup menetapkan klasifikasi atas aset dan liabilitas tertentu sebagai aset keuangan dan liabilitas keuangan dengan mempertimbangkan bila definisi yang ditetapkan PSAK No. 55 Revisi 2011 dipenuhi. Dengan demikian, aset keuangan dan liabilitas keuangan diakui sesuai dengan kebijakan akuntansi Grup seperti diungkapkan pada Catatan 2i. The Group determine the classifications of certain assets and liabilities as financial assets and financial liabilities by judging if they meet the definition set forth in PSAK No. 55 Revised 2011. Accordingly, the financial assets and financial liabilities are accounted for in accordance with the Group’s accounting policies disclosed in Note 2i. Aset keuangan yang Tidak Memiliki Kuotasi Harga di Pasar Aktif Unquoted Financial Assets in Active Market Grup mengklasifikasikan aset keuangan dengan mengevaluasi, antara lain, apakah aset tersebut memiliki atau tidak memiliki kuotasi harga di pasar yang aktif. Evaluasi tersebut juga mencakup apakah kuotasi harga suatu aset keuangan di pasar yang aktif, merupakan kuotasi harga yang tersedia secara reguler, dan kuotasi harga tersebut mencerminkan transaksi di pasar yang aktual dan terjadi secara reguler dalam suatu transaksi wajar. Penjelasan lebih lanjut diungkapkan dalam Catatan 12. The Group classifies financial assets by evaluating, among others, whether the asset is quoted or not in an active market. Included in the evaluation on whether a financial asset is quoted in an active market is the determination on whether quoted prices are readily and regularly available, and whether those prices represent actual and regularly occurring market transactions on an arm’s length basis. Further details are disclosed in Note 12.Parts
» 98.90 99.99 60.00 100.00 90.00 100.00 Bakrieland Goes to Campus Bakrieland Goes to Campus
» Socio-economic dimension Prosperous Village Program Sosial Keagamaan Kontribusi Hewan Qurban
» Green Area Design Green Building and Construction
» Fossil Fuel Consumption Reduction Program Fossil Fuel Consumption Reduction Program
» Etika Bisnis dan Pedoman Perilaku
» Organ Perusahaan Social and Health Dimension
» Good Corporate Governance Principle
» Business Ethic and Code of Conduct
» The Company Organ Social and Health Dimension
» Hak dan Tanggung Jawab Pemegang Saham
» Hak dan Tanggung Jawab Pemangku Kepentingan
» Pernyataan tentang Penerapan GCG
» Rights and Responsibilities of Shareholders
» Rights and Responsibilities of Stakeholders
» Statement on GCG Application
» Internalisasi Praktik GCG Social and Health Dimension
» GCG Practices Internalization Social and Health Dimension
» Bakrieland’s Support in Promoting Ethical Behavior Management Leadership and Commitment
» Kecukupan Kerangka dan Praktik Manajemen Risiko
» Proses Pengambilan Keputusan Social and Health Dimension
» Adequacy of Risk Management Framework and Practices
» Decision-making Process Social and Health Dimension
» Understanding and Application of GCG Principles
» Risiko Suku Bunga Social and Health Dimension
» Interest Rate Risk Social and Health Dimension
» Risiko Kredit Social and Health Dimension
» Credit Risk Social and Health Dimension
» Risiko Usaha Social and Health Dimension
» Business Risk Social and Health Dimension
» Risiko Sistem Teknologi Social and Health Dimension
» Systems Technology Risk Social and Health Dimension
» Risiko Hukum Risiko Reputasi Legal Risk Reputation Risk
» Kegiatan Media Social and Health Dimension
» Media Relations Social and Health Dimension
» Corporate Advertisement Social and Health Dimension
» Corporate Advertisement Marketing Events
» Socio-Religious Dimension Donation of Sacriicial Animals Ketentuan Umum
» Ikhtisar Data Keuangan Penting
» Summary of Key Financial Information
» Laporan Dewan Komisaris Twitter
» The Board of Commissioners Report
» The Board of Directors Report
» Analisis dan Pembahasan Manajemen
» Management Analysis and Discussion
» Tata Kelola Perusahaan Corporate Governance
» UMUM GENERAL Audited Annual Financial Statements
» UMUM lanjutan GENERAL continued
» Laporan Keuangan Tahunan yang Telah Diaudit Penawaran Umum Efek dan Obligasi Entitas Induk
» Penawaran Umum Efek dan Obligasi Entitas Induk lanjutan
» UMUM lanjutan Struktur Entitas Anak The Structure of Subsidiaries
» GENERAL continued Struktur Entitas Anak The Structure of Subsidiaries
» UMUM lanjutan Struktur Entitas Anak lanjutan The Structure of Subsidiaries continued
» GENERAL continued Struktur Entitas Anak lanjutan The Structure of Subsidiaries continued
» Struktur Entitas Anak lanjutan The Structure of Subsidiaries continued
» UMUM lanjutan Dewan Komisaris, Direksi dan Karyawan Board
» GENERAL continued Dewan Komisaris, Direksi dan Karyawan Board
» KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN SUMMARY OF SIGNIFICANT ACCOUNTING
» KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN
» SUMMARY OF SIGNIFICANT ACCOUNTING
» Prinsip-prinsip Konsolidasian lanjutan Principles of Consolidation continued
» Kombinasi Bisnis lanjutan Business Combinations continued
» Kas dan Setara Kas Cash and Cash Equivalents
» Transaksi dengan Pihak - pihak Berelasi
» Transactions with Related Parties continued
» Biaya Dibayar di Muka Prepaid Expenses
» Transaksi dan Saldo Dalam Mata Uang Asing lanjutan
» Foreign Currency Transactions and Balances continued
» Aset dan Liabilitas Keuangan Aset
» Tanah yang Belum Dikembangkan Land Bank
» Penyertaan Saham pada Entitas Asosiasi
» Penyertaan Saham pada Entitas
» Investment in Shares of Stock in Associated
» Aset Tetap lanjutan Fixed Assets continued
» Penurunan Nilai Aset Non-Keuangan lanjutan Impairment of Non-Financial Assets continued
» Sewa lanjutan Leases continued
» Beban Emisi Saham Stock Issuance Cost
» Pengakuan Pendapatan dan Beban lanjutan
» Perpajakan lanjutan Taxation continued
» Selisih Nilai Transaksi Restrukturisasi dengan
» Imbalan Kerja Karyawan lanjutan Employees’ Benefits continued
» Kompensasi Berbasis Saham Twitter
» PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN
» USE OF JUDGEMENTS, ESTIMATES AND
» PENDIRIAN, AKUISISI DAN DIVESTASI ENTITAS
» ESTABLISHMENT, ACQUISITION AND Informasi Segmen lanjutan Segment Information continued
» CASH AND CASH EQUIVALENTS continued
» INVESTASI JANGKA PENDEK Informasi Segmen lanjutan Segment Information continued
» SHORT-TERM INVESTMENT Informasi Segmen lanjutan Segment Information continued
» INVESTASI JANGKA PENDEK lanjutan
» SHORT-TERM INVESTMENT continued Informasi Segmen lanjutan Segment Information continued
» PIUTANG USAHA Informasi Segmen lanjutan Segment Information continued
» TRADE RECEIVABLES Informasi Segmen lanjutan Segment Information continued
» PIUTANG USAHA lanjutan Informasi Segmen lanjutan Segment Information continued
» TRADE RECEIVABLES continued Informasi Segmen lanjutan Segment Information continued
» PIUTANG LAIN-LAIN Informasi Segmen lanjutan Segment Information continued
» OTHER RECEIVABLES Informasi Segmen lanjutan Segment Information continued
» PIUTANG LAIN-LAIN lanjutan Informasi Segmen lanjutan Segment Information continued
» OTHER RECEIVABLES continued Informasi Segmen lanjutan Segment Information continued
» PERSEDIAAN Informasi Segmen lanjutan Segment Information continued
» INVENTORIES Informasi Segmen lanjutan Segment Information continued
» PERSEDIAAN lanjutan Informasi Segmen lanjutan Segment Information continued
» INVENTORIES continued Informasi Segmen lanjutan Segment Information continued
» UANG MUKA DAN BIAYA DIBAYAR DI MUKA ADVANCES AND PREPAID EXPENSES
» UANG MUKA DAN BIAYA DIBAYAR DI MUKA lanjutan
» ADVANCES AND PREPAID EXPENSES continued
» DANA DALAM PEMBATASAN RESTRICTED FUNDS
» DANA DALAM PEMBATASAN lanjutan RESTRICTED FUNDS continued
» PENYERTAAN SAHAM PADA ENTITAS ASOSIASI INVESTMENT
» PENYERTAAN SAHAM PADA ENTITAS ASOSIASI lanjutan
» INVESTMENT IN Informasi Segmen lanjutan Segment Information continued
» TANAH YANG BELUM DIKEMBANGKAN lanjutan LAND BANK continued
» PROPERTI INVESTASI INVESTMENT PROPERTIES
» PROPERTI INVESTASI lanjutan INVESTMENT PROPERTIES continued
» HAK PENGUSAHAAN JALAN TOL TOLL ROAD CONCESSION RIGHT
» HAK PENGUSAHAAN JALAN TOL lanjutan TOLL ROAD CONCESSION RIGHT continued
» FIXED ASSETS Informasi Segmen lanjutan Segment Information continued
» ASET TAKBERWUJUD INTANGIBLE ASSETS
» ASET TAKBERWUJUD lanjutan INTANGIBLE ASSETS continued
» OPERASI YANG DIHENTIKAN DISCONTINUED OPERATIONS
» OPERASI YANG DIHENTIKAN lanjutan DISCONTINUED OPERATIONS continued
» ASET LAIN-LAIN lanjutan OTHER ASSETS continued
» UTANG BANK JANGKA PENDEK SHORT-TERM BANK LOANS
» UTANG BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued
» UTANG USAHA lanjutan TRADE PAYABLES continued
» UTANG LAIN-LAIN OTHER PAYABLES
» UTANG LAIN-LAIN lanjutan OTHER PAYABLES lanjutan
» BIAYA MASIH HARUS DIBAYAR ACCRUED EXPENSES
» UANG MUKA PELANGGAN ADVANCES FROM CUSTOMERS
» PENDAPATAN DITANGGUHKAN DEFERRED INCOME
» PERPAJAKAN TAXATION Goodwill Negatif Negative Goodwill
» Rekonsiliasi pajak penghasilan badan
» Manfaat beban pajak tangguhan
» Aset liabilitas pajak tangguhan
» Administrasi dan perubahan peraturan
» Surat Ketetapan Pajak Kurang Bayar
» UTANG BANK DAN LEMBAGA KEUANGAN JANGKA PANJANG LONG-TERM BANK AND FINANCIAL INSTITUTION LOANS
» PT Bank Bukopin Tbk. Bukopin lanjutan PT Bank Bukopin Tbk. Bukopin continued
» PT Bank Negara Indonesia Persero Tbk. BNI lanjutan
» PT Bank Rakyat Indonesia Persero Tbk. BRI lanjutan
» PT Bank Rakyat Indonesia Persero Tbk. BRI continued
» UTANG BANK DAN LEMBAGA KEUANGAN JANGKA PANJANG lanjutan
» LONG-TERM BANK AND FINANCIAL INSTITUTION LOANS continued
» PT Bank Tabungan Negara Persero Tbk. BTN lanjutan
» PT Bank Pembangunan Daerah Jawa Barat dan Banten Tbk. BJB
» PT Bank CIMB Niaga Tbk. CIMB Niaga lanjutan PT Bank CIMB Niaga Tbk. CIMB Niaga
» PT Bank Syariah Bukopin PT Bank Syariah Bukopin
» PT Bank Syariah Mandiri Tbk. PT Bank Syariah Mandiri Tbk.
» PT Bank OCBC NISP Tbk., PT Bank QNB Kesawan Tbk. dan PT Bank Himpunan Saudara
» PT Bank OCBC NISP Tbk., PT Bank QNB Kesawan Tbk. and PT Bank Himpunan Saudara
» Beleggingsmaatschappij Broem B.V. lanjutan Beleggingsmaatschappij Broem B.V. continued
» Raiffeisien Bank International AG, Labuan Branch Raiffeisien Bank International AG, Labuan
» UTANG USAHA JANGKA PANJANG LONG-TERM TRADE PAYABLES
» UTANG OBLIGASI BONDS PAYABLE
» UTANG OBLIGASI lanjutan BONDS PAYABLE continued
» Equity-Linked Bonds Bakrieland Development Investment Pte Ltd. Tahun 2010 lanjutan
» Bakrieland Development Investment Pte Ltd. Equity-Linked Bonds Year 2010 continued
» Obligasi I Bakrieland Development Tahun 2008 lanjutan
» Bakrieland Development bonds I Year 2008 continued
» Sukuk Ijarah I Bakrieland Development Tahun 2009
» UTANG PEMBELIAN ASET TETAP LOAN OF PURCHASE OF FIXED ASSETS
» UTANG PEMBELIAN ASET TETAP lanjutan LOAN OF PURCHASE OF FIXED ASSETS
» MODAL SAHAM lanjutan CAPITAL STOCK continued
» WARAN WARRANT Bakrieland Development Sukuk Ijarah I Year 2009
» WARAN lanjutan WARRANT continued
» TAMBAHAN MODAL DISETOR - BERSIH ADDITIONAL PAID-IN CAPITAL - NET
» SAHAM YANG DIPEROLEH KEMBALI TREASURY STOCK
» PENGHASILAN USAHA BERSIH NET REVENUES
» BEBAN POKOK PENGHASILAN COST OF REVENUES
» BEBAN USAHA OPERATING EXPENSES
» PENGHASILAN BEBAN BUNGA DAN KEUANGAN INTEREST INCOME EXPENSES AND FINANCIAL
» PENGHASILAN BEBAN LAIN-LAIN OTHERS INCOME EXPENSES
» KOMPENSASI KARYAWAN BERBASIS SAHAM STOCK BASED COMPENSATION
» KOMPENSASI KARYAWAN BERBASIS SAHAM lanjutan
» STOCK BASED COMPENSATION continued
» IMBALAN KERJA KARYAWAN EMPLOYEES’ BENEFITS
» RESTRUKTURISASI UTANG DEBT RESTRUCTURING
» TRANSAKSI DAN SALDO DENGAN PIHAK-PIHAK BERELASI
» TRANSACTIONS AND BALANCES WITH RELATED PARTIES
» TRANSAKSI DAN SALDO DENGAN PIHAK-PIHAK BERELASI lanjutan
» TRANSACTIONS AND BALANCES WITH RELATED PARTIES continued
» Penghasilan dan piutang usaha
» Penghasilan dan piutang usaha lanjutan
» Revenue and trade receivables continued
» Piutang pihak berelasi Twitter
» Piutang pihak berelasi lanjutan
» Due from related parties continued
» Utang pihak berelasi Twitter
» Pendapatan ditangguhkan lanjutan Twitter
» SEGMEN USAHA SEGMENT INFORMATION
» SEGMEN USAHA lanjutan SEGMENT INFORMATION continued
» Income loss from operations continued 2012
» PERJANJIAN - PERJANJIAN DAN KOMITMEN PENTING lanjutan
» SIGNIFICANT AGREEMENTS AND COMMITMENT continued
» KEPENTINGAN NON PENGENDALI NON-CONTROLLING INTEREST
» Ekuitas - kepentingan non-pengendali
» KEPENTINGAN NON PENGENDALI lanjutan NON-CONTROLLING INTEREST continued
» Ekuitas - kepentingan non-pengendali lanjutan
» Equity - non-controlling interest continued
» Jumlah laba yang dapat diatribusikan kepada
» SELISIH NILAI TRANSAKSI RESTRUKTURISASI ENTITAS SEPENGENDALI
» DIFFERENCE IN VALUE OF RESTRUCTURING TRANSACTION WITH ENTITIES UNDER COMMON
» SELISIH TRANSAKSI PERUBAHAN EKUITAS ENTITAS ASOSIASI
» DIFFERENCE IN THE EQUITY TRANSACTIONS OF ASSOCIATED COMPANIES
» LABA PER SAHAM DASAR BASIC INCOME PER SHARE
» TUJUAN DAN KEBIJAKAN RISIKO MANAJEMEN KEUANGAN
» FINANCIAL RISK MANAGEMENT OBJECTIVE AND POLICIES
» TUJUAN DAN KEBIJAKAN RISIKO MANAJEMEN KEUANGAN lanjutan
» FINANCIAL RISK MANAGEMENT OBJECTIVE AND POLICIES continued
» KELOMPOK INSTRUMEN KEUANGAN FINANCIAL INSTRUMENTS BY CATEGORY
» KELOMPOK INSTRUMEN KEUANGAN lanjutan FINANCIAL
» DAMPAK EKONOMI KRISIS GLOBAL TERHADAP KELANGSUNGAN USAHA GRUP
» IMPACT OF GLOBAL ECONOMICS CRISIS ON GROUP GOING CONCERN
» DAMPAK EKONOMI KRISIS GLOBAL TERHADAP
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