Pengeluaran eksplorasi, Tanaman perkebunan Plantations
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan
2. SUMMARY
OF SIGNIFICANT ACCOUNTING POLICIES continuedl. Pengeluaran eksplorasi,
evaluasi dan pengembangan lanjutan l. Exploration, evaluation and development expenditure continued Aset Pertambangan Mine properties Pada saat proyek konstruksi tambang dipindahkan ke tahap produksi, kapitalisasi pengeluaran tertentu untuk konstruksi tambang dihentikan dan pengeluaran tersebut dicatat sebagai persediaan atau dibebankan, kecuali jika biaya tersebut memenuhi syarat dikapitalisasi sehubungan dengan penambahan atau peningkatan aset tambang, atau pengembangan cadangan yang dapat ditambang. When a mine construction project moves into the production stage, the capitalization of certain mine construction costs ceases and costs are either regarded as inventory or expensed, except for costs which qualify for capitalization relating to mining asset additions or improvements, or mineable reserve development. Akumulasi biaya pengembangan tambang diamortisasi dengan menggunakan metode unit produksi terhadap estimasi cadangan yang secara ekonomis dapat ditambang sampai dengan akhir masa berlaku ijin atas area of interest yang bersangkutan. Tarif amortisasi per unit produksi untuk amortisasi biaya pengembangan tambang termasuk pengeluaran yang terjadi sampai saat ini. Accumulated mine development costs are amortized on a unit-of-production basis over the economically recoverable reserves until the end of license over the area of interest concern. The unit-of-production rate for the amortization of mine development costs takes into account expenditures incurred to date. m. Tanaman perkebunan m. Plantations Tanaman belum menghasilkan dinyatakan sebesar harga perolehan yang meliputi biaya persiapan lahan, penanaman, pemupukan dan pemeliharaan termasuk kapitalisasi biaya pinjaman yang digunakan untuk membiayai pengembangan tanaman belum menghasilkan dan biaya tidak langsung lainnya yang dialokasikan berdasarkan luas hektar tertanam. Immature plantations are stated at acquisition costs which include costs incurred for field preparation, planting, fertilizing and maintenance, including the capitalization of borrowing costs incurred on loans used to finance the development of immature plantations and allocation of other indirect costs based on planted hectares. Pada saat tanaman sudah menghasilkan, akumulasi harga perolehan tersebut akan direklasifikasi ke akun Tanaman menghasilkan. When the plantations are mature, the accumulated costs are reclassified to Mature plantations account. Amortisasi tanaman menghasilkan dimulai pada tahun dimana tanaman tersebut menghasilkan dengan menggunakan metode garis lurus selama estimasi masa manfaat ekonomis yaitu 20 tahun. Secara umum, tanaman kelapa sawit dinyatakan menghasilkan bila telah berumur tiga sampai dengan empat tahun. Amorization of mature plantations commences in the year when the plantations are mature using the straight-line method over the estimated useful life of 20 years. Generally, oil palm plantations are considered mature within three to four years after planting. n. Beban tangguhan n. Deferred chargesParts
» ar english toba bara 2014 small size
» Thailand Japan Sudharmono Saragih
» Weather Risks ar english toba bara 2014 small size
» Environment ar english toba bara 2014 small size
» Community Empowerment Social Community
» Health Public Facilities and Infrastructure
» Employment Practices Product Responsibility
» Perusahaan The Company GENERAL
» Perusahaan lanjutan The Company continued
» Entitas anak lanjutan Subsidiaries continued
» Dasar Basis of Preparation of the Consolidated Financial Statements continued
» Prinsip-prinsip Konsolidasian lanjutan Principles of Consolidation continued
» Transactions with related parties continued
» Aset tetap lanjutan Fixed assets continued
» Aset tetap lanjutan Fixed assets continued Sewa Leases
» Penurunan nilai aset non-keuangan
» Penurunan nilai aset non-keuangan lanjutan Impairment Pengeluaran eksplorasi,
» Exploration, evaluation and development
» Pengeluaran eksplorasi, Tanaman perkebunan Plantations
» Provisi Provisions Biaya pengelolaan lingkungan hidup Environmental expenses
» Biaya pengupasan lapisan tanah lanjutan Stripping costs continued
» Liabilitas imbalan kerja SUMMARY
» Revenue and Perpajakan Taxation
» Taxation continued SUMMARY OF
» Taxation continued Instrumen keuangan Financial instruments
» Instrumen keuangan lanjutan Financial instruments continued
» Standar Akuntansi Accounting Standards
» PERTIMBANGAN, ESTIMASI ar english toba bara 2014 small size
» PERTIMBANGAN, SIGNIFICANT ar english toba bara 2014 small size
» PERTIMBANGAN, SIGNIFICANT ACCOUNTING ar english toba bara 2014 small size
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued PIUTANG LAIN-LAIN OTHER RECEIVABLES
» PIUTANG LAIN-LAIN lanjutan OTHER RECEIVABLES continued PERSEDIAAN INVENTORIES
» BIAYA DIBAYAR DI MUKA DAN UANG MUKA TANAMAN PERKEBUNAN PLANTATIONS
» TANAMAN PERKEBUNAN lanjutan PLANTATIONS continued
» TANAMAN PERKEBUNAN lanjutan PLANTATIONS continued ASET TETAP FIXED ASSETS
» ASET PERTAMBANGAN MINE PROPERTIES GOODWILL GOODWILL
» GOODWILL lanjutan GOODWILL continued
» Beban pajak lanjutan Tax expense continued Tahun yang berakhir
» Beban pajak lanjutan Tax expense continued
» PERPAJAKAN lanjutan TAXATION continued
» Bank Sindikasi Syndicated banks Perjanjian tertanggal 2 Agustus 2011
» UANG MUKA PELANGGAN ADVANCES FROM CUSTOMER 2011
» 2011 ar english toba bara 2014 small size
» Standard PT Bank Rakyat Indonesia Persero, Tbk
» SEWA PEMBIAYAAN FINANCE LEASES SEWA PEMBIAYAAN lanjutan FINANCE LEASES continued
» PROVISI UNTUK ar english toba bara 2014 small size
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITIES continued
» MODAL SAHAM ar english toba bara 2014 small size
» DIVIDEN KAS lanjutan CASH DIVIDENDS continued
» SELISIH AKUISISI KERUGIAN KUMULATIF
» KEPENTINGAN NON-PENGENDALI NON-CONTROLLING INTERESTS PENJUALAN SALES
» BEBAN POKOK PENJUALAN COST OF GOODS SOLD
» INSTRUMEN DERIVATIF lanjutan DERIVATIVE INSTRUMENTS continued
» Uang muka - jangka panjang Advances - long-term portion
» Utang dividen Dividend payables Utang lain - lain Other payables
» ASET DAN MONETARY ASSETS INFORMASI SEGMEN USAHA OPERATING SEGMENT INFORMATION
» INFORMASI SEGMEN USAHA lanjutan OPERATING
» INFORMASI SEGMEN USAHA lanjutan OPERATING INSTRUMEN KEUANGAN FINANCIAL INSTRUMENTS
» INSTRUMEN KEUANGAN lanjutan FINANCIAL INSTRUMENTS continued KEBIJAKAN DAN
» KEBIJAKAN DAN ar english toba bara 2014 small size
» The Company Entitas anak – ABN Subsidiary – ABN
» PERJANJIAN DAN ar english toba bara 2014 small size
Show more