Transaksi dengan Pihak-pihak Berelasi Transactions with Related Parties
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
l. Aset Takberwujud
l. Intangible Asset
Aset takberwujud yang diperoleh secara terpisah diukur pada saat pengakuan awal sebesar biaya perolehan. Setelah pengakuan awal, aset takberwujud dinyatakan berdasarkan biaya perolehan dikurangi akumulasi amortisasi dan akumulasi kerugian penurunan nilai, jika ada. Intangible asset acquired separately are measured on initial recognition at cost. Following initial recognition, intangible asset are carried at cost less any accumulated amortization and any accumulated impairment losses, if any. Masa manfaat aset takberwujud dinilai baik terbatas atau tidak terbatas. The useful lives of intangible asset are assessed as either finite or infinite. Lisensi Oracle adalah aset takberwujud yang diperoleh dengan masa manfaat yang terbatas, yang merupakan biaya Grup, yang berhubungan dengan penggunaan lisensi Oracle untuk sistem akuntansi. Biaya ini diamortisasi dengan menggunakan metode garis lurus selama taksiran masa manfaat ekonomis 4 empat tahun. Oracle license is an intangible asset acquired with a finite useful life, which represents the cost of the Group, related to the using of the Oracle license for accounting system. These costs are amortized using the straight-line method over the estimated useful lives of 4 four years. Periode amortisasi dan metode amortisasi ditelaah minimum setiap akhir tahun buku. Perubahan masa manfaat yang diharapkan atau pola yang diharapkan dari konsumsi manfaat ekonomi masa depan dari aset dicatat dengan mengubah periode amortisasi atau metode, yang sesuai, dan diperlakukan sebagai perubahan estimasi akuntansi. Beban amortisasi aset takberwujud dengan masa manfaat terbatas diakui dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian dalam kategori biaya sesuai dengan fungsi dari aset takberwujud. The amortization period and the amortization method are reviewed at least at each financial year end. Changes in the expected useful life or the expected pattern of consumption of future economic benefits embodied in the asset is accounted for by changing the amortization period or method, as appropriate, and are treated as change in accounting estimates. The amortization expense on intangible assets with finite lives is recognized in the consolidated statement of profit or loss and other comprehensive income in the expense category consistent with the function of the intangible assets. Laba atau rugi yang timbul dari penghentian pengakuan aset takberwujud diukur sebagai perbedaan antara jumlah neto hasil pelepasan dan nilai tercatat aset dan diakui dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian pada saat aset tersebut dihentikan pengakuannya. Gain or loss arising from derecognition of an intangible asset is measured as the difference between the net disposal proceeds and the carrying amount of the asset and is recognized in the consolidated statements of profit or loss and other comprehensive income when the asset is derecognized. m. Sewa m. Leases Berdasarkan PSAK No. 30 Revisi 2011 “Sewa”, penentuan apakah suatu perjanjian merupakan perjanjian sewa atau perjanjian yang mengandung sewa didasarkan atas substansi perjanjian pada tanggal awal sewa dan apakah pemenuhan perjanjian tergantung pada penggunaan suatu aset dan perjanjian tersebut memberikan suatu hak untuk menggunakan aset tersebut. Menurut PSAK No. 30 Revisi 2011, sewa yang mengalihkan secara substansial seluruh risiko dan manfaat yang terkait dengan kepemilikan aset, diklasifikasikan sebagai sewa pembiayaan. Based on PSAK No. 30 Revised 2011 “Lease”, the determination of whether an arrangement is, or contains a lease is based on the substance of the arrangement at inception date and whether the fulfillment of the arrangement is dependent on the use of a specific asset and the arrangement conveys a right to use the asset. Under PSAK No. 30 Revised 2011, leases that transfer substantially to the lessee all the risks and rewards incidental to ownership of the leased item are classified as finance leases. Indonesian language. PT SOECHI LINES TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2016 dan 2015 Disajikan Dalam Dolar AS, kecuali Dinyatakan Lain PT SOECHI LINES TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2016 and 2015 Expressed in US Dollar, unless Otherwise Stated 302. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
Parts
» SOCI FS Des 2016 Final Released 1490945373
» Pendirian Perusahaan dan Informasi Umum
» Dewan Komisaris, Direksi dan Karyawan Boards of Commissioners, Directors and
» Penawaran Umum Efek Perusahaan
» Penawaran Umum UMUM lanjutan GENERAL continued
» Struktur Entitas Anak Perusahaan The Structure of the Company
» Struktur Entitas UMUM lanjutan GENERAL continued
» Penyelesaian Laporan UMUM lanjutan GENERAL continued
» Dasar Penyusunan Laporan Keuangan Konsolidasian
» Basis of Preparation of Consolidated Financial Statements
» Dasar Penyusunan Laporan Keuangan Konsolidasian lanjutan
» Basis of Preparation of Consolidated Financial Statements continued
» Prinsip-prinsip Konsolidasi Principles of Consolidation
» Prinsip-prinsip Konsolidasi lanjutan Principles of Consolidation continued
» Akuntansi Kombinasi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
» Kombinasi Bisnis Business Combination
» Aset dan Liabilitas Keuangan lanjutan Financial Assets and Liabilities continued
» Financial Assets and Liabilities continued i Aset Keuangan lanjutan
» Kas dan Setara Kas dan Kas yang Dibatasi
» Transaksi dengan Pihak-pihak Berelasi Transactions with Related Parties
» Transaksi dengan Pihak-pihak Berelasi lanjutan
» Transactions with SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Cadangan Penurunan Nilai Piutang Allowance for Impairment of Receivables
» Persediaan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Inventory SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Beban Dibayar Dimuka SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prepaid Expenses SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset Tetap lanjutan Fixed Assets continued
» Aset Takberwujud SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Intangible Asset SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa lanjutan Leases continued
» Pengakuan Pendapatan dan Beban Revenues and Expenses Recognition
» Pengakuan Pendapatan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Kontrak Konstruksi Construction Contract
» Imbalan Kerja Employee Benefits
» Pajak Penghasilan Income Tax
» Pajak Penghasilan lanjutan Income Tax continued
» Pajak Penghasilan lanjutan Income Tax continued Akuntansi
» Accounting for Tax Amnesty Assets and
» Akuntansi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Informasi Segmen SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penurunan Nilai Aset Non-keuangan
» Impairment of Non-financial Assets
» Kapitalisasi Biaya Pinjaman SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Transaksi dan Saldo dalam Mata Uang Asing
» Transaksi dan Saldo dalam Mata Uang Asing lanjutan
» Biaya Emisi Saham Share Issuance Costs
» Provisi dan Kontinjensi Provisions and Contingencies
» Standar Akuntansi Baru New Accounting Standards
» Standar Akuntansi Baru lanjutan New Accounting Standards continued
» SUMBER ESTIMASI KETIDAKPASTIAN SOURCE OF ESTIMATION UNCERTAINTY
» SUMBER ESTIMASI SOCI FS Des 2016 Final Released 1490945373
» SOURCE OF ESTIMATION UNCERTAINTY
» SOURCE OF SOCI FS Des 2016 Final Released 1490945373
» PENDIRIAN, AKUISISI DAN PENGHENTIAN ENTITAS ANAK
» ESTABLISHMENTS, ACQUISITIONS SOCI FS Des 2016 Final Released 1490945373
» PENDIRIAN, AKUISISI DAN PENGHENTIAN ENTITAS ANAK lanjutan
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» KAS YANG DIBATASI PENGGUNAANNYA RESTRICTED CASH
» KAS YANG SOCI FS Des 2016 Final Released 1490945373
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PERSEDIAAN INVENTORIES SOCI FS Des 2016 Final Released 1490945373
» PERSEDIAAN lanjutan INVENTORIES continued
» UANG MUKA DAN BEBAN DIBAYAR DIMUKA
» PENDAPATAN YANG MASIH HARUS DITAGIH UNBILLED REVENUES
» ASET TAKBERWUJUD INTANGIBLE ASSET
» ASET TAKBERWUJUD lanjutan INTANGIBLE ASSET continued
» PT Bank Artha Graha Internasional Tbk BAG
» PT Bank Artha Graha Internasional Tbk BAG lanjutan
» PT Bank Artha Graha Internasional Tbk BAG continued
» PT Bank Central Asia Tbk BCA PT Bank Central Asia Tbk BCA
» PT Bank Central Asia Tbk BCA lanjutan PT
» PT Bank Jasa Jakarta BJJ PT Bank Jasa Jakarta BJJ
» PT Bank Jasa Jakarta BJJ lanjutan PT Bank Jasa Jakarta BJJ continued
» PT Bank OCBC NISP Tbk OCBC PT Bank OCBC NISP Tbk OCBC
» PT Bank Mandiri Persero Tbk Mandiri PT Bank Mandiri Persero Tbk Mandiri
» PT Bank Mandiri Persero Tbk Mandiri lanjutan
» PT Bank Mandiri Persero Tbk Mandiri continued
» PT Bank Sinarmas Tbk Sinarmas
» PT Bank Sinarmas Tbk Sinarmas PT Inti Energi Line IEL
» PT PINJAMAN BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued
» Pinjaman Sindikasi - Standard Chartered Bank SCB, Singapura dan PT Bank
» Syndicate Loan - Standard Chartered Bank SCB, Singapore and PT Bank Mandiri
» UTANG USAHA lanjutan TRADE PAYABLES continued
» UTANG LAIN-LAIN OTHER PAYABLES
» PERPAJAKAN TAXATION SOCI FS Des 2016 Final Released 1490945373
» PERPAJAKAN lanjutan TAXATION continued
» BEBAN YANG MASIH HARUS DIBAYAR ACCRUED EXPENSES
» SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI
» BALANCES AND SOCI FS Des 2016 Final Released 1490945373
» SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI lanjutan
» PT Bank Mandiri Persero Tbk Mandiri lanjutan PT Bank Mandiri Persero Tbk Mandiri continued
» PT Bank OCBC NISP Tbk OCBC dan Oversea-Chinese
» DBS Bank Lt, Singapura DBS DBS Bank Lt, Singapore DBS
» DBS Bank Lt, Singapura DBS lanjutan DBS
» RHB Bank L Ltd., Singapura RHB RHB Bank L Ltd., Singapore RHB
» CIMB Bank Berhad, Singapura CIMB
» CIMB Bank Berhad, Singapore CIMB
» CIMB Bank Berhard, Singapore CIMB
» PINJAMAN BANK JANGKA PANJANG DAN SURAT HUTANG BERJANGKA MENENGAH
» LONG-TERM BANK LOANS AND MEDIUM TERM NOTE continued
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITIES
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITIES continued
» MODAL SAHAM DAN TAMBAHAN MODAL DISETOR
» SHARE CAPITAL AND ADDITIONAL PAID-IN CAPITAL
» DIVIDEN DIVIDEND SOCI FS Des 2016 Final Released 1490945373
» LABA PER SAHAM EARNINGS PER SHARE
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS
» KEPENTINGAN NONPENGENDALI lanjutan NON-CONTROLLING INTERESTS continued
» PENDAPATAN NETO NET REVENUES
» BEBAN POKOK PENDAPATAN COST OF REVENUES
» BEBAN POKOK PENDAPATAN lanjutan 28. COST OF REVENUES continued
» BEBAN USAHA 27. OPERATING EXPENSES
» BEBAN KEUANGAN FINANCE COSTS MANAJEMEN RISIKO
» Risiko pasar lanjutan Market risk continued
» Risiko kredit lanjutan Credit risk continued
» Risiko likuiditas Liquidity risk
» Risiko likuiditas lanjutan Liquidity risk continued
» NILAI WAJAR SOCI FS Des 2016 Final Released 1490945373
» FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES
» FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES continued
» SEGMEN OPERASI OPERATING SEGMENT
» SEGMEN OPERASI lanjutan OPERATING SEGMENT continued
» IKATAN DAN KONTINJENSI COMMITMENTS AND CONTINGENCIES
» IKATAN DAN KONTINJENSI lanjutan COMMITMENTS
» IKATAN DAN KONTINJENSI lanjutan COMMITMENTS GOODWILL GOODWILL
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