Prinsip-prinsip konsolidasi lanjutan Principles of consolidation continued
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
h. Persediaan h. Inventories Persediaan dinyatakan sebesar nilai yang lebih rendah antara biaya perolehan dan nilai realisasi bersih. Biaya perolehan ditentukan dengan metode rata-rata tertimbang kecuali biaya perolehan persediaan Anak Perusahaan tertentu yang ditentukan dengan metode identifikasi khusus. Inventories are stated at the lower of cost or net realizable value. The cost of inventories is measured using the weighted-average method except for the cost of inventories of a Subsidiary which is measured using the specific identification method. Penyisihan persediaan usang ditetapkan berdasarkan hasil penelaahan atas kondisi fisik persediaan pada akhir tahun. Allowance for inventory obsolescence is provided based on a review of the physical condition of the inventories at the end of year. Pada tahun 2009, Perusahaan mengubah metode perhitungan biaya perolehan bahan baku slab yang diimpor dari metode “Masuk Pertama, Keluar Pertama” FIFO menjadi metode rata-rata tertimbang. Pengaruh yang ditimbulkan dari perubahan metode tersebut pada laporan keuangan periode sebelum tahun 2009 tidak material dan dicatat langsung dalam laporan keuangan konsolidasi tahun 2009. In 2009, the Company changed the cost calculation method for raw material of imported slab, from the “First-In, First-Out” FIFO method to the weighted-average method. The effect resulting from the change on the previous period financial statements before 2009 was considered immaterial and directly charged to the 2009 consolidated financial statements.i. Investasi saham
i. Investments in shares of stock
Investasi jangka panjang dalam bentuk penyertaan saham yang nilai wajarnya tidak tersedia: Long-term investments in shares of stock which fair value is not readily available: 1. Penyertaan saham dengan kepemilikan kurang dari 20 dicatat sebesar nilai terendah antara harga perolehan atau nilai bersih yang dapat direalisasi. 1. Investments in shares of stock of less than 20 ownership are accounted for at the lower of cost or net realizable value. 2. Penyertaan saham dengan persentase kepemilikan 20 atau Iebih tetapi kurang dari 50 dan Perusahaan mempunyai pengaruh yang signifikan terhadap operasi dan kebijakan keuangan perusahaan asosiasi dicatat dengan metode ekuitas. Penyertaan saham dinyatakan sebesar biaya perolehannya ditambah atau dikurangi bagian atas laba atau rugi bersih perusahaan asosiasi. Dividen yang diterima dicatat sebagai pengurang atas nilai tercatat penyertaan. 2. Investments in shares of stock with 20 ownership or more but less than 50 and where the Company has the ability to exercise significant influence over the operating and financial policies of the associated company, are accounted for using the equity method. Investments in shares of stock are stated at cost and added or deducted by the share in the net income or loss of the associated company. Dividend earned is recorded as deduction to the carrying value of investments.Parts
» Pendirian Perusahaan The Company’s Establishment
» Pendirian Perusahaan lanjutan The Company’s Establishment continued
» Anak Perusahaan Subsidiaries UMUM lanjutan GENERAL continued
» Anak Perusahaan lanjutan Subsidiaries continued
» Dewan Komisaris, Direksi dan Karyawan Boards of Commissioners and Directors,
» Dewan Komisaris, Direksi dan Karyawan lanjutan
» Boards of Commissioners and Directors, and Employees continued
» Dasar penyusunan laporan keuangan konsolidasi
» Basis of preparation of the consolidated financial statements
» Prinsip-prinsip konsolidasi Principles of consolidation
» Prinsip-prinsip konsolidasi lanjutan Principles of consolidation continued
» Investasi jangka pendek Short-term investments
» Investasi jangka pendek lanjutan Short-term investment continued
» Penyisihan piutang ragu-ragu Allowance for doubtful accounts
» Anjak piutang SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Factoring receivables SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Transaksi dengan pihak-pihak yang mempunyai hubungan istimewa
» Transaction with related parties
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Investasi saham SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Investments in shares of stock
» Investasi saham lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Investments in shares of stock continued
» Aset tetap SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Fixed assets SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Fixed assets continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset real estat Real estate assets
» Pengakuan pendapatan dan beban
» Revenue and expense recognition
» Imbalan kerja Employee benefits
» Imbalan kerja lanjutan Employee benefits continued
» Transaksi dan saldo dalam mata uang asing Foreign currency transactions and balances
» Pajak penghasilan Income tax
» Pajak penghasilan lanjutan Income tax continued
» Instrumen keuangan derivatif Derivative financial instruments
» Instrumen keuangan derivatif lanjutan Derivative financial instruments continued
» Laba bersih per saham dasar Basic net income per share
» Informasi segmen Segment information
» Penggunaan estimasi Use of estimates Pernyataan yang telah dikeluarkan tapi
» Pernyataan yang telah dikeluarkan tapi
» IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING lanjutan
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» INVESTASI JANGKA PENDEK lanjutan SHORT-TERM INVESTMENTS continued
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» TAGIHAN ANJAK PIUTANG FACTORING RECEIVABLES
» PIUTANG LAIN-LAIN OTHER RECEIVABLES
» SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN PIHAK-PIHAK YANG MEMPUNYAI HUBUNGAN
» PERSEDIAAN lanjutan INVENTORIES continued
» UANG MUKA DAN BIAYA DIBAYAR DI MUKA ADVANCES AND PREPAID EXPENSES
» INVESTASI PADA SAHAM INVESTMENTS IN SHARES OF STOCK
» INVESTASI PADA SAHAM lanjutan INVESTMENTS IN SHARES OF STOCK
» ASET TETAP lanjutan FIXED ASSETS continued
» PIUTANG JANGKA PANJANG LONG-TERM RECEIVABLES
» PIUTANG JANGKA PANJANG lanjutan LONG-TERM RECEIVABLES continued
» HUTANG BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued
» KEWAJIBAN ANJAK PIUTANG FACTORING PAYABLES
» INSTRUMEN KEUANGAN DERIVATIF lanjutan
» DERIVATIVE FINANCIAL INSTRUMENTS continued
» Pajak dibayar di muka Prepaid taxes
» Beban manfaat pajak Tax expense benefit
» Pajak kini lanjutan Current tax continued
» Pajak tangguhan Deferred tax
» Pajak tangguhan lanjutan Deferred tax continued
» Surat Ketetapan Pajak Tax Assessment Letters
» Surat Ketetapan Pajak lanjutan Tax Assessment Letters continued
» DERIVATIVE FINANCIAL INSTRUMENTS continued BIAYA YANG MASIH HARUS DIBAYAR ACCRUED EXPENSES
» UANG MUKA PENJUALAN DAN LAINNYA SALES AND OTHER ADVANCES PINJAMAN JANGKA PANJANG LONG-TERM LOANS
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» DANA PENSIUN DAN MANFAAT KARYAWAN PENSION PLANS AND EMPLOYEE BENEFITS
» DANA PENSIUN DAN MANFAAT KARYAWAN lanjutan PENSION PLANS AND EMPLOYEE BENEFITS continued
» DANA PENSIUN DAN MANFAAT KARYAWAN lanjutan
» PENSION PLANS AND EMPLOYEE BENEFITS continued
» HAK MINORITAS ATAS ASET BERSIH DAN LABA BERSIH ANAK PERUSAHAAN
» MINORITY INTEREST IN NET ASSETS AND NET INCOME OF SUBSIDIARIES
» SELISIH TRANSAKSI PERUBAHAN EKUITAS ANAK PERUSAHAAN
» DIFFERENCE ARISING FROM TRANSACTIONS RESULTING IN CHANGES IN THE EQUITY
» PENCADANGAN SALDO LABA DAN PEMBAGIAN LABA
» APPROPRIATIONS OF RETAINED EARNINGS AND DISTRIBUTIONS OF INCOME
» PENCADANGAN SALDO LABA DAN PEMBAGIAN LABA lanjutan
» APPROPRIATIONS OF RETAINED EARNINGS AND DISTRIBUTIONS OF INCOME continued
» PENDAPATAN BERSIH NET REVENUES
» BEBAN POKOK PENDAPATAN COST OF REVENUES
» BEBAN USAHA OPERATING EXPENSES
» KOMITMEN PENTING SIGNIFICANT COMMITMENTS
» KOMITMEN PENTING lanjutan SIGNIFICANT COMMITMENTS continued
» KONTINJENSI lanjutan CONTINGENCIES continued
» ASET DAN KEWAJIBAN DALAM MATA UANG ASING
» ASSETS AND LIABILITIES IN FOREIGN CURRENCIES
» ASET DAN KEWAJIBAN DALAM MATA UANG ASING lanjutan
» ASSETS AND LIABILITIES IN FOREIGN CURRENCIES continued
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» KEJADIAN SETELAH TANGGAL NERACA SUBSEQUENT EVENTS
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