Provisions IKHTISAR KEBIJAKAN AKUNTANSI YANG
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG
PENTING lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued q. Imbalan kerja lanjutanq. Employee benefits continued
Kurtailmen terjadi apabila salah satu dari kondisi berikut terpenuhi: A curtailment occurs when an entity either: i. Menunjukkan komitmennya untuk mengurangi secara signifikan jumlah pekerja yang ditanggung oleh program; atau i. Is demonstrably committed to make a significant reduction in the number of employees covered by a plan; or ii. Mengubah ketentuan dalam program imbalan pasti yang menyebabkan bagian yang material dari jasa masa depan pekerja tidak lagi memberikan imbalan atau memberikan imbalan yang lebih rendah. ii. Amends the terms of a defined benefit plan so that a significant element of future service by current employees will no longer qualify for benefits, or will qualify only for reduced benefits. Penyelesaian program terjadi ketika Perusahaan melakukan transaksi yang menghapuskan semua kewajiban hukum atau konstruktif atas sebagian atau seluruh imbalan dalam program imbalan pasti. A settlement occurs when an entity enters into a transaction that eliminates all further legal or constructive obligation for part or all of the benefits provided under a defined benefit plan. Imbalan kerja jangka panjang Kelompok Usaha meliputi: Long-term employee benefits of the Group comprise of: Dana Pensiun Pension Plan Perusahaan menyelenggarakan program pensiun manfaat pasti dan iuran pasti untuk semua karyawan tetap yang memenuhi syarat. Entitas Anak menyelenggarakan program pensiun iuran pasti untuk semua karyawan tetap yang memenuhi syarat. The Company has defined benefit and defined contribution pension plan for all of its eligible permanent employees. The Subsidiaries have defined contribution pension plan for all of their eligible permanent employees. Untuk tujuan pelaporan keuangan, imbalan pensiun manfaat pasti dihitung dengan menggunakan asumsi aktuaria berdasarkan metode Projected Unit Credit seperti yang diharuskan oleh PSAK No. 24 Revisi 2010 “Imabalan Kerja”. Untuk tujuan pendanaannya, metode aktuaria yang digunakan adalah Projected Benefit Cost Method, attained age normal. For financial reporting purposes, the defined benefit pension plan is calculated using the actuarial assumptions based on the Projected Unit Credit method as required by PSAK No. 24 Revised 2010 , “Employee benefits”. For funding purposes, the actuarial method used is Projected Benefit Cost Method, attained age normal. Jika terdapat surplus pendanaan, aset diakui pada laporan keuangan konsolidasian interim apabila pemulihan surplus tersebut dapat dilakukan baik melalui pembayaran kembali atau pengurangan iuran masa datang. Where the funding status shows a surplus, an asset is recognized in the interim consolidated financial statements if that surplus can be recovered through refunds or reductions in future contributions. Untuk program pensiun iuran pasti, kontribusi yang terutang diakui sebagai beban pada usaha periode berjalan. For the defined contribution pension plan, contributions payable are charged to current period operations.Parts
» Krakatau Steel 30 September 2014 released
» Pendirian Perusahaan UMUM GENERAL
» Pendirian Perusahaan lanjutan UMUM lanjutan GENERAL continued
» Penawaran Umum Efek Perusahaan
» Struktur Entitas Anak dan Entitas Asosiasi The Subsidiaries and Associates Structure
» UMUM lanjutan c. Struktur Entitas Anak dan Entitas Asosiasi
» GENERAL continued c. The Subsidiaries and Associates Structure
» Dewan Komisaris, Direksi dan Karyawan Boards of Commissioners, Directors and
» UMUM lanjutan d. Dewan Komisaris, Direksi dan Karyawan
» Penyelesaian Laporan GENERAL continued d. Boards of Commissioners, Directors and
» Completion of the Consolidated Financial Statements
» Basis of Preparation of the Consolidated Financial Statements
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» Dasar Penyajian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prinsip-prinsip konsolidasi Principles of consolidation
» Principles of consolidation continued
» Transaksi dengan pihak berelasi Transaction with related parties
» Transaksi dan saldo dalam mata uang asing Foreign
» Transaksi dan saldo dalam mata uang asing lanjutan
» Foreign currency SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Financial assets and liabilities Aset keuangan
» Financial assets and liabilities continued Aset keuangan lanjutan
» Financial assets and liabilities continued Liabilitas keuangan lanjutan
» Financial assets and liabilities continued Instrumen keuangan derivatif lanjutan
» Inventories IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Biaya dibayar di muka Prepaid expenses
» Penyertaan saham Investments in shares of stock
» Investments in shares of stock continued
» Fixed assets continued IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Fixed assets continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset real estat Real estate assets
» IKHTISAR KEBIJAKAN IKHTISAR KEBIJAKAN
» Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penurunan nilai aset non-keuangan Impairment of non-financial assets
» Impairment of IKHTISAR KEBIJAKAN AKUNTANSI YANG
» IKHTISAR KEBIJAKAN Krakatau Steel 30 September 2014 released
» Impairment of non-financial assets continued
» Biaya penerbitan emisi efek ekuitas Stock issuance costs
» Pengakuan pendapatan dan beban Revenue and expense recognition
» Revenue and IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Provisions IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Imbalan kerja Employee benefits
» Employee benefits continued IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Employee benefits continued Imbalan kerja jangka panjang Pajak penghasilan Income tax
» Income tax continued Pajak penghasilan final
» Laba rugi per saham dasar Basic earnings loss per share
» Segment information IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Selisih perubahan ekuitas entitas anak perusahaan asosiasi
» Changes in IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Stock Option IKHTISAR KEBIJAKAN AKUNTANSI YANG
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» Standar Akuntansi yang telah Diterbitkan namun belum Berlaku Efektif lanjutan
» Accounting Standards that have been Published but not yet Effective continued
» SUMBER ESTIMASI KETIDAKPASTIAN SOURCE OF ESTIMATION UNCERTAINTY
» SUMBER ESTIMASI Krakatau Steel 30 September 2014 released
» SOURCE OF Krakatau Steel 30 September 2014 released
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» INVESTASI JANGKA PENDEK SHORT-TERM INVESTMENTS
» DEPOSITO BERJANGKA Krakatau Steel 30 September 2014 released
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PIUTANG LAIN-LAIN OTHER RECEIVABLES
» SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN PIHAK-PIHAK BERELASI SIGNIFICANT BALANCES
» SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN PIHAK-PIHAK BERELASI lanjutan SIGNIFICANT BALANCES
» SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN PIHAK-PIHAK BERELASI lanjutan
» SIGNIFICANT BALANCES PERSEDIAAN INVENTORIES
» PERSEDIAAN lanjutan INVENTORIES continued
» UANG MUKA DAN BIAYA DIBAYAR DI MUKA ADVANCES AND PREPAID EXPENSES
» PENYERTAAN SAHAM lanjutan INVESTMENTS
» PENYERTAAN SAHAM lanjutan INVESTMENTS IN
» PENYERTAAN SAHAM lanjutan Krakatau Steel 30 September 2014 released
» INVESTMENTS IN Krakatau Steel 30 September 2014 released
» ASET TETAP lanjutan Beban penyusutan dialokasikan sebagai berikut:
» FIXED ASSETS continued The allocation of depreciation expense is as
» ASET TETAP lanjutan Krakatau Steel 30 September 2014 released
» FIXED ASSET continued Combine Cycle Power Plant
» FIXED ASSET continued Jetty 3, 5 and 6
» FIXED ASSET continued Krakatau Steel 30 September 2014 released
» PIUTANG JANGKA PANJANG LONG-TERM RECEIVABLES
» PINJAMAN BANK JANGKA PENDEK SHORT-TERM BANK LOANS
» PINJAMAN BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued
» PINJAMAN BANK JANGKA PENDEK lanjutan Perusahaan lanjutan
» SHORT-TERM BANK LOANS continued The Company continued
» PINJAMAN BANK JANGKA PENDEK lanjutan Entitas Anak - PT MJIS
» SHORT-TERM BANK LOANS continued The Subsidiary - PT MJIS
» UTANG USAHA lanjutan TRADE PAYABLES continued
» INSTRUMEN KEUANGAN DERIVATIF DERIVATIVE FINANCIAL INSTRUMENTS
» INSTRUMEN KEUANGAN DERIVATIF lanjutan DERIVATIVE
» INSTRUMEN KEUANGAN DERIVATIF lanjutan DERIVATIVE FINANCIAL INSTRUMENTS continued
» Pajak dibayar di muka Prepaid taxes Estimasi tagihan pajak Estimated claims for tax refund
» Beban manfaat pajak Tax expense benefit Pajak kini Current tax
» Pajak kini lanjutan Current tax continued
» Pajak kini lanjutan Current tax continued Pajak tangguhan Deferred tax
» Pajak tangguhan lanjutan Deferred tax continued
» Pajak tangguhan lanjutan Deferred tax continued Surat Ketetapan Pajak Tax Assessment Letters
» Surat Ketetapan Pajak lanjutan Tax Assessment Letters continued
» UANG MUKA PENJUALAN DAN LAINNYA SALES AND OTHER ADVANCES
» PINJAMAN JANGKA PANJANG LONG-TERM LOANS
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» PINJAMAN JANGKA PANJANG lanjutan Entitas Anak - PT KHIP lanjutan
» LONG-TERM LOANS continued The Subsidiary - PT KHIP continued
» Liabilitas imbalan kerja jangka pendek Short-
» Liabilitas imbalan Kerja jangka panjang Long-
» IMBALAN KERJA lanjutan EMPLOYEE BENEFITS continued
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL PENCADANGAN SALDO
» PENDAPATAN NETO Akun ini terdiri dari pendapatan dari:
» NET REVENUES Krakatau Steel 30 September 2014 released
» BEBAN POKOK PENDAPATAN COST OF REVENUES
» BEBAN USAHA OPERATING EXPENSES
» LABA RUGI PER SAHAM EARNINGS LOSS PER SHARE
» INSTRUMEN KEUANGAN FINANCIAL INSTRUMENTS
» INSTRUMEN KEUANGAN lanjutan FINANCIAL INSTRUMENTS continued
» KEBIJAKAN DAN Krakatau Steel 30 September 2014 released
» Risiko likuiditas Liquidity risk
» Liquidity risk continued KEBIJAKAN DAN
» KEBIJAKAN DAN SIGNIFICANT AGREEMENTS
» KOMITMEN DAN PERJANJIAN SIGNIFIKAN lanjutan
» SIGNIFICANT AGREEMENTS Krakatau Steel 30 September 2014 released
» KOMITMEN DAN PERJANJIAN SIGNIFIKAN lanjutan SIGNIFICANT COMMITMENTS
» SIGNIFICANT COMMITMENTS Krakatau Steel 30 September 2014 released
» KONTINJENSI CONTINGENCIES Krakatau Steel 30 September 2014 released
» KONTINJENSI lanjutan CONTINGENCIES continued
» KONTINJENSI lanjutan CONTINGENCIES continued ASET DAN LIABILITAS DALAM MATA UANG ASING ASSETS AND
» ASET DAN LIABILITAS DALAM MATA UANG ASING lanjutan ASSETS AND
» ASET DAN LIABILITAS DALAM MATA UANG ASING lanjutan
» ASSETS AND Krakatau Steel 30 September 2014 released
» VENTURA BERSAMA JOINT VENTURES
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
Show more