Provisions SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
s. Pengakuan Pendapatan dan Beban
s. Revenue and Expense Recognition
Pendapatan diukur dengan nilai wajar imbalan yang diterima atau dapat diterima. Pendapatan dikurangi dengan estimasi retur pelanggan, rabat dan cadangan lain yang serupa. Revenue is measured at the fair value of the consideration received or receivable. Revenue is reduced for estimated customer returns, rebates and other similar allowances. Penjualan barang Sale of goods Pendapatan dari penjualan barang diakui bila seluruh kondisi berikut dipenuhi: Revenue from sale of goods is recognized when all of the following conditions are satisfied: Grup telah memindahkan risiko secara signifikan dan memindahkan manfaat kepemilikan barang kepada pembeli; The Group has transferred to the buyer the significant risks and rewards of ownership of the goods; Grup tidak lagi melanjutkan pengelolaan yang biasanya terkait dengan kepemilikan atas barang ataupun melakukan pengendalian efektif atas barang yang dijual; Jumlah pendapatan tersebut dapat diukur dengan andal; Kemungkinan besar manfaat ekonomi yang terkait dengan transaksi akan mengalir kepada Grup; dan Biaya yang terjadi atau akan terjadi sehubungan transaksi penjualan tersebut dapat diukur dengan andal The Group retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; The amount of revenue can be measured reliably; It is probable that the economic benefits associated with the transaction will flow to the Group; and The cost incurred or to be incurred in respect of the transaction can be measured reliably. Pendapatan dividen Dividend revenue Pendapatan dividen dari investasi diakui ketika hak pemegang saham untuk menerima pembayaran ditetapkan. Dividend revenue from investments is recognized when the shareholders’ rights to receive payment has been established. Pendapatan bunga Interest revenue Pendapatan bunga diakui berdasarkan waktu terjadinya dengan acuan jumlah pokok terutang dan tingkat bunga yang berlaku. Interest revenue is accrued on time basis, by reference to the principal outstanding and at the applicable interest rate. Beban Expenses Beban diakui pada saat terjadinya. Expenses are recognized when incurred.Parts
» Establishment and General Information
» Penggabungan Usaha Merger GENERAL a. Pendirian dan Informasi Umum
» Penawaran Umum Saham Perusahaan The Company’s Public Offering
» Entitas anak Consolidated Subsidiaries
» Standar yang berlaku efektif pada
» Standar dan interpretasi telah
» KEBIJAKAN AKUNTANSI SIGNIFIKAN Annual Report CAP 2013
» Pernyataan Kepatuhan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Statement of Compliance SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Dasar Penyusunan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Basis of Preparation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Dasar Konsolidasian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Basis of Consolidation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Kombinasi Bisnis SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Business Combination SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Transaksi dan Penjabaran Laporan
» Transaksi Pihak Berelasi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Transactions With Related Parties
» Aset Keuangan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Financial Assets SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Liabilitas Keuangan dan Instrumen
» Saling hapus antar Aset Keuangan dan
» Investasi pada Entitas Asosiasi
» Persediaan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Biaya Dibayar Dimuka SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Prepaid Expenses SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Aset Tetap SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Property, Plant and Equipment
» Penurunan Nilai Aset Non-keuangan
» Impairment of Non-financial Assets
» Imbalan Pasca Kerja SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Post- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Provisi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Provisions SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Biaya pinjaman SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Borrowing Costs SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Pengakuan Pendapatan dan Beban
» Revenue and Expense Recognition
» Pajak Penghasilan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Income SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Instrumen Keuangan Derivatif SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Derivative Financial Instrument SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Informasi Segmen SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Segment Information SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» PERTIMBANGAN KRITIS AKUNTANSI DAN
» PIUTANG USAHA Annual Report CAP 2013
» TRADE ACCOUNTS RECEIVABLE Annual Report CAP 2013
» PERSEDIAAN Annual Report CAP 2013
» INVENTORIES Annual Report CAP 2013
» PAJAK DIBAYAR DIMUKA Annual Report CAP 2013
» PREPAID TAXES Annual Report CAP 2013
» UANG MUKA PEMBELIAN ASET TETAP ADVANCES FOR PURCHASE OF PROPERTY,
» REKENING YANG DIBATASI PENGGUNAANNYA
» TAGIHAN RESTITUSI PAJAK CLAIMS FOR TAX REFUND
» UTANG USAHA TRADE ACCOUNTS PAYABLE
» UTANG BANK JANGKA PANJANG LONG-TERM BANK LOANS
» DERIVATIVE FINANCIAL INSTRUMENTS Annual Report CAP 2013
» Program Pensiun Iuran Pasti Contributory Pension Plan
» Program Pensiun Imbalan Pasti Defined Benefit Pension Plan
» CAPITAL STOCK Annual Report CAP 2013
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» NON-CONTROLLING INTERESTS Annual Report CAP 2013
» PENDAPATAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME
» DIVIDEN TUNAI DAN CADANGAN UMUM CASH DIVIDEND AND GENERAL RESERVE
» NET REVENUES BEBAN POKOK PENDAPATAN COST OF REVENUES
» BEBAN PENJUALAN SELLING EXPENSES BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» FINANCE COSTS Annual Report CAP 2013
» MANFAAT BEBAN PAJAK TAX BENEFIT EXPENSE
» BASIC EARNINGS LOSS PER SHARE
» AKUISISI ENTITAS ANAK ACQUISITION OF A SUBSIDIARY
» SUPPLEMENTAL DISCLOSURES ON NONCASH INVESTING AND FINANCING ACTIVITIES
» SIFAT DAN TRANSAKSI PIHAK BERELASI NATURE
» SEGMENT INFORMATION Segmen Usaha
» Fasilitas pinjaman yang belum digunakan
» Unused loan facility IKATAN COMMITMENTS
» Fasilitas letter of credit Letters of credit facilities
» Proyek ekspansi Expansion projects
» Perjanjian operasional Operational agreements
» KATEGORI DAN KELAS INTRUMEN KEUANGAN
» CATEGORIES AND CLASSES OF FINANCIAL INSTRUMENTS
» INSTRUMEN KEUANGAN, MANAJEMEN RISIKO KEUANGAN DAN RISIKO MODAL
» Manajemen risiko modal Capital risk management
» Tujuan dan kebijakan manajemen risiko keuangan
» Financial risk management objectives and policies
» Manajemen risiko likuiditas Liquidity risk management
» Nilai wajar instrumen keuangan Fair value of financial instruments
» KEADAAN INDUSTRI INDUSTRY CONDITION
» EVENTS AFTER THE REPORTING PERIOD
» INFORMASI KEUANGAN TERSENDIRI PERUSAHAAN
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