Aset Tetap lanjutan Fixed Assets continued Properti Investasi Investment Properties
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
i. Aset Tetap lanjutan
i. Fixed Assets continued
Perusahaan dan Entitas Anak melakukan penelaahan untuk menentukan adanya indikasi peristiwa atau perubahan kondisi yang mengindikasikan penurunan nilai aset pada setiap tanggal pelaporan. Apabila kondisi tersebut terjadi, Perusahaan dan Entitas Anak diharuskan untuk menentukan taksiran jumlah yang dapat diperoleh kembali recoverable amount atas semua asetnya dan mengakuinya sebagai kerugian dalam laporan laba rugi komprehensif konsolidasian tahun berjalan. The Company and Subsidiaries perform evaluations to determine whether there is any indication of events or changes in circumstances that may indicate assets impairment at each reporting date. If any such indication exists, the Company and Subsidiaries are required to determine the estimated recoverable amount of the asset and recognize the impairment in asset value as a loss in the consolidated statements of comprehensive income of the current year.j. Properti Investasi
j. Investment Properties
Properti investasi adalah properti tanah atau bangunan atau bagian dari suatu bangunan atau kedua-duanya yang dikuasai untuk menghasilkan sewa atau untuk kenaikan nilai atau kedua-duanya. Investment properties are properties land or a building - or part of a building - or both held to earn rentals or for capital appreciation or both. Properti investasi, kecuali tanah yang tidak disusutkan, dinyatakan sebesar harga perolehan dikurangi akumulasi penyusutan. Investment properties, except land that is not depreciated, are stated at cost less accumulated depreciation. Penyusutan properti investasi dihitung dengan menggunakan metode garis lurus straight-line method berdasarkan taksiran masa manfaat ekonomis sebagai berikut: Depreciation of investment properties is computed using the straight-line method based on the estimated useful life of the investment properties as follows: TahunYears Gedung 20 Buildings Menara dan perlengkapan 16 Tower and equipment Perlengkapan bangunan 4 Furniture and fixtures k. Penurunan Nilai Aset Non-keuangan k.Parts
» financial report as per 31 march 2012 unaudited
» Pendirian Perusahaan Establishment of the Company
» Struktur Grup lanjutan Group Structure continued
» Indirect Ownership continued financial report as per 31 march 2012 unaudited
» Prinsip-prinsip Konsolidasian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prinsip-prinsip Konsolidasian lanjutan Principles of Consolidation continued
» Kombinasi Bisnis Business Combinations
» Kombinasi Bisnis lanjutan Business Combinations continued
» Transaksi dengan Pihak Berelasi lanjutan Transactions with Related Parties
» Transaksi dengan Pihak Berelasi lanjutan Transactions with Related Parties Persediaan Inventories
» Aset Tetap lanjutan Fixed Assets continued
» Aset Tetap lanjutan Fixed Assets continued Properti Investasi Investment Properties
» Penurunan Nilai Aset Non-keuangan lanjutan Impairment of Non-financial Assets
» Penurunan Nilai Aset Non-keuangan lanjutan Impairment of Non-financial Assets continued Sewa
» Liabilitas Diestimasi atas Kesejahteraan Kompensasi Berbasis Saham Stock Based Compensation
» Informasi Segmen Segment Information
» Instrumen Keuangan Financial Instrument
» Instrumen Keuangan lanjutan Financial Instrument continued
» Sumber Estimasi Ketidakpastian lanjutan Source of Estimation Uncertainty
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» KAS DAN SETARA KAS lanjutan 3
» INVESTASI JANGKA PENDEK SHORT-TERM INVESTMENTS
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PERSEDIAAN INVENTORIES financial report as per 31 march 2012 unaudited
» BIAYA DIBAYAR DI MUKA PREPAID EXPENSES UANG MUKA ADVANCES ASET TETAP FIXED ASSETS
» PROPERTI INVESTASI INVESTMENT PROPERTIES
» GOODWILL DAN financial report as per 31 march 2012 unaudited
» BIAYA SEWA DIBAYAR DI MUKA JANGKA PANJANG PREPAID LONG-TERM RENT ASET LAIN-LAIN OTHER ASSETS
» PINJAMAN JANGKA PENDEK SHORT-TERM LOANS
» PINJAMAN JANGKA PENDEK lanjutan SHORT-TERM LOANS continued
» PINJAMAN JANGKA PENDEK lanjutan SHORT-TERM LOANS continued UTANG USAHA TRADE PAYABLES
» UTANG USAHA lanjutan TRADE PAYABLES continued BIAYA MASIH HARUS DIBAYAR ACCRUED EXPENSES
» PERPAJAKAN TAXATION financial report as per 31 march 2012 unaudited
» UTANG OBLIGASI BONDS PAYABLE
» UTANG OBLIGASI lanjutan BONDS PAYABLE continued
» UTANG OBLIGASI lanjutan BONDS PAYABLE continued PINJAMAN JANGKA PANJANG LONG-TERM LOANS
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued LIABILITAS DIESTIMASI ATAS
» LIABILITAS DIESTIMASI ATAS PAJAK PENGHASILAN INCOME TAXES
» PAJAK PENGHASILAN lanjutan INCOME TAXES continued
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» SALDO LABA RETAINED EARNINGS
» PENDAPATAN REVENUES BEBAN POKOK PENDAPATAN COST OF REVENUES
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» Saldo dan Transaksi Berelasi Balances and Transactions with Related
» PERJANJIAN SIGNIFIKAN lanjutan SIGNIFICANT AGREEMENTS continued
» TUJUAN DAN KEBIJAKAN RISIKO MANAJEMEN KEUANGAN FINANCIAL RISK MANAGEMENT OBJECTIVE AND POLICIES
» INSTRUMEN KEUANGAN FINANCIAL INSTRUMENTS
» KEWAJIBAN KONTIJENSI CONTINGENT LIABILITY
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