Aset bangun serah Bakrieland AR2010 Final complete
2. KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN
Lanjutan2. SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES Continued r. Pengakuan pendapatan dan beban Lanjutan r. Revenue and expense recognition Continued iii Penjualan bangunan kondominium, apartemen dan perkantoran diakui dengan menggunakan metode prosentase penyelesaian apabila seluruh kriteria di bawah ini dipenuhi, yaitu: iii The sale of condominiums, apartments and office buildings, are recognized using the percentage of completion method if all of the following criteria are satisfied, which are: Proses konstruksi melampaui tahap awal yaitu fondasi telah selesai dan semua persyaratan untuk memulai bangunan telah selesai; Jumlah pembayaran oleh pembeli telah mencapai 20 dari harga jual yang disepakati dan jumlah tersebut tidak dapat diminta kembali; dan Jumlah pendapatan penjualan dan biaya unit bangunan dapat diestimasi dengan handal. The construction process has already commenced, that is the building foundation has been completed and all of the requirements to commence construction have been fulfilled; Total payments by the buyer is at least 20 of the agreed sale price and that amount is not refundable; and The amount of revenue and the cost of the unit can be reliably estimated. Penerimaan hasil penjualan tanah dan bangunan, serta kondominium yang belum memenuhi persyaratan tersebut, dikelompokkan sebagai “Uang Muka Pelanggan” dalam neraca konsolidasian. The payments received from the sale of lands, buildings and condominiums which do not meet the above criteria is shown under the “Advance from Customer” in the consolidated balance sheets. Penghasilan hotel diakui pada saat barang atau jasa diserahkan kepada pelanggan. Hotel revenues are recognized when the goods or services are provided or rendered to customers. Penghasilan sewa dan iuran keanggotaan diakui pada saat sewa dan iuran keanggotaan jatuh tempo, sedangkan penghasilan dari penjualan makanan dan jasa diakui pada saat makanan dan jasa diberikan kepada pelanggan. Uang muka sewa dan pendapatan jasa yang diterima di muka dan iuran keanggotaan diterima di muka disajikan dalam akun “Pendapatan Ditangguhkan”. Rental revenue and membership fee are recognized when they due, while the sales revenue from food and beverage and services are recognized when they are served and rendered to the customers. The rental and service charge revenues and membership fee received from customers in advance are presented in the accounts of “Deferred Income”. Beban pokok penjualan tanah meliputi harga perolehan tanah ditambah pengeluaran-pengeluaran lain untuk pengembangan tanah. Beban pokok penjualan rumah tinggal, apartemen dan perkantoran meliputi tanah dan seluruh beban pembangunan rumah tinggal sampai siap ditempatidigunakan. Cost of land sold comprises of cost for acquisition and other expenses incurred for land development. Cost of goods sold for housing, apartment and office building comprises of land and all construction costs until it is ready to use. Pendapatan dari hasil pengoperasian jalan tol diakui pada saat penjualan karcis tol. Revenue from toll road operations are recognized when toll tickets are sold. Beban diakui pada saat terjadinya dasar akrual. Expenses are recognized when incurred accrual basis. s. Perpajakan s. Taxation Koreksi terhadap kewajiban perpajakan diakui pada saat Surat Ketetapan Pajak diterima atau pada saat keputusan atas keberatan telah ditetapkan jika Perusahaan dan Anak perusahaan mengajukan keberatan. Adjustments to taxation obligations are recorded when a Tax Assessment Letter is received and accepted or, if appealed against, when the result of the appeal is determined. Pajak penghasilan final Final income tax Perbedaan nilai tercatat aset atau kewajiban yang berhubungan dengan pajak penghasilan final dengan dasar pengenaan pajaknya tidak diakui sebagai aset atau kewajiban pajak tangguhan. The differences between the carrying amounts of existing assets or liabilities related to the final income tax and their respective tax bases are not recognized as deferred tax assets or liabilities.Parts
» Bakrieland AR2010 Final complete
» Archica chicco Business Partner for the Wave project
» risiko Finansial Financial risk
» 90.00 99.00 99.99 risiko operasional Bakrieland AR2010 Final complete
» risiko Sumber Daya manusia SDm human resources risk
» Pendirian Perusahaan dan informasi umum Establishment and general information
» Penawaran umum efek dan obligasi Perusahaan Public offering of shares and bonds of the
» Penawaran umum efek dan obligasi Perusahaan Lanjutan
» Public offering of shares and bonds of the Company Continued
» Perusahaan dan Anak perusahaan The Company and its Subsidiaries
» Perusahaan dan Anak perusahaan Lanjutan The Company and its Subsidiaries Continued
» Karyawan, direksi dan dewan komisaris Employees, board of directors and
» Dasar penyajian laporan keuangan konsolidasian Basis preparation of consolidated financial
» Prinsip-prinsip konsolidasian Principles of consolidation
» Prinsip-prinsip konsolidasian Lanjutan Principles of consolidation Continued
» Kas dan setara kas Cash and cash equivalents
» Deviden Dividend Bakrieland AR2010 Final complete
» Transaksi dengan pihak-pihak yang mempunyai hubungan istimewa
» Transactions with related parties
» Transaksi dengan pihak-pihak yang mempunyai hubungan istimewa Lanjutan
» Transactions with related parties Continued
» Prepaid expenses Bakrieland AR2010 Final complete
» Transaksi dan saldo dalam mata uang asing Foreign currency transactions and balances
» Instrumen Keuangan Financial Instruments
» Instrumen Keuangan Lanjutan Financial Instruments Continued
» Persediaan Bakrieland AR2010 Final complete
» Inventories Bakrieland AR2010 Final complete
» Persediaan Lanjutan Bakrieland AR2010 Final complete
» Inventories Continued Bakrieland AR2010 Final complete
» Aset bangun serah Bakrieland AR2010 Final complete
» Asset under build and transfer
» Tanah yang belum dikembangkan Land bank
» Penyertaan saham pada perusahaan Asosiasi
» Investment in shares of stock in Associated
» Properti investasi Investment properties
» Aset tetap Lanjutan Fixed assets Continued
» Penurunan nilai aset Impairment of assets value
» Sewa Leases Bakrieland AR2010 Final complete
» Sewa Lanjutan Leases Continued
» Beban emisi saham Stock issuance cost
» Pengakuan pendapatan dan beban
» Pengakuan pendapatan dan beban Lanjutan
» Perpajakan Taxation Bakrieland AR2010 Final complete
» Perpajakan Lanjutan Taxation Continued
» Selisih nilai transaksi restrukturisasi dengan
» Kesejahteraan karyawan Employees’ benefits
» Cadangan atas penggantian peralatan operasi Reserve
» Cadangan atas penggantian perabotan dan peralatan
» Reserve replacement Bakrieland AR2010 Final complete
» Selisih lebih harga perolehan nilai wajar terhadap nilai wajar harga perolehan Anak
» Hak minoritas atas aset bersih Anak perusahaan Minority interest in net assets of Subsidiaries
» Hutang obligasi Bakrieland AR2010 Final complete
» Selisih lebih harga perolehan terhadap nilai
» Selisih lebih nilai wajar terhadap harga
» Excess of Subsidiaries’ fair value over acquisition cost - net
» Prepaid taxes Bakrieland AR2010 Final complete
» Hutang pajak Bakrieland AR2010 Final complete
» Taxes payable Bakrieland AR2010 Final complete
» Hutang pajak Lanjutan Bakrieland AR2010 Final complete
» Taxes payable Continued Bakrieland AR2010 Final complete
» Taksiran beban manfaat pajak penghasilan
» Provision for income tax expenses benefit
» Rekonsiliasi pajak penghasilan badan
» Reconciliation of the consolidated corporate income tax
» Manfaat beban pajak tangguhan
» Deferred tax benefit expense
» Manfaat beban pajak tangguhan Lanjutan
» Deferred tax benefit expense Continued 2010
» Pajak tangguhan Bakrieland AR2010 Final complete
» Deferred tax Bakrieland AR2010 Final complete
» Administrasi dan perubahan peraturan
» PT Bank Rakyat Indonesia Persero Tbk. BRI PT Bank Rakyat Indonesia Persero Tbk. BRI
» PT Bank Rakyat Indonesia Persero Tbk. BRI Lanjutan
» PT Bank Rakyat Indonesia Persero Tbk. BRI Continued
» PT Bank Bukopin Tbk. Bukopin PT Bank Bukopin Tbk. Bukopin
» PT Bank Bukopin Tbk. Bukopin Lanjutan PT Bank Bukopin Tbk. Bukopin Continued
» PT Bank Syariah Mandiri PT Bank Syariah Mandiri
» PT Bank Tabungan Negara Persero Tbk. BTN PT Bank Tabungan Negara Persero Tbk. BTN
» PT Bank Tabungan Negara Persero Tbk. BTN Lanjutan
» PT Bank Tabungan Negara Persero Tbk. BTN Continued
» PT Bank CIMB Niaga Tbk. CIMB Niaga PT Bank CIMB Niaga Tbk. CIMB Niaga
» PT Bank OCBC NISP Tbk., PT Bank Kesawan dan PT Bank Himpunan Saudara 1906 Tbk.
» PT Bank OCBC NISP Tbk., PT Bank Kesawan and PT Bank Himpunan Saudara 1906 Tbk.
» PT Bank Mutiara Tbk. PT Bank Mutiara Tbk.
» Beleggingsmaatschappij Broem B.V. Beleggingsmaatschappij Broem B.V.
» Beleggingsmaatschappij Broem B.V. Lanjutan Beleggingsmaatschappij Broem B.V. Continued
» Equity-Linked Bond Bakrieland Development Investment Pte Ltd. Tahun 2010
» Bakrieland Development Investment Pte Ltd. Equity-Linked Bond Year 2010
» Equity-Linked Bond Bakrieland Development Investment Pte Ltd. Tahun 2010 Lanjutan
» Bakrieland Development Investment Pte Ltd. Equity-Linked Bond Year 2010 Continued
» Obligasi I Bakrieland Development Tahun 2008 Bakrieland Development bonds I Year 2008
» Obligasi I Bakrieland Development Tahun 2008 Lanjutan
» Bakrieland Development bonds I Year 2008 Continued
» Sukuk Ijarah I Bakrieland Development Tahun 2009
» Bakrieland Development Sukuk Ijarah I Year 2009
» Sukuk Ijarah I Bakrieland Development Tahun 2009 Lanjutan
» Bakrieland Development Sukuk Ijarah I Year 2009 Continued
» Penghasilan dan piutang usaha
» Revenues and trade receivables Penghasilan usaha
» Piutang hubungan istimewa Bakrieland AR2010 Final complete
» Due from related parties 2010
» Hutang pihak hubungan istimewa
» Piutang lain-lain Bakrieland AR2010 Final complete
» Other receivables 2010 Bakrieland AR2010 Final complete
» Piutang lain-lain Lanjutan Bakrieland AR2010 Final complete
» Other receivables Continued Bakrieland AR2010 Final complete
» Uang muka pelanggan Bakrieland AR2010 Final complete
» Customer Deposit 2010 Bakrieland AR2010 Final complete
» Pendapatan ditangguhkan Bakrieland AR2010 Final complete
» Deferred income Bakrieland AR2010 Final complete
» Penghasilan Bakrieland AR2010 Final complete
» Revenues 2010 Bakrieland AR2010 Final complete
» Laba rugi usaha Bakrieland AR2010 Final complete
» Income loss from operations 2010
» Income loss from operations Continued 2010
» Jumlah Aset Bakrieland AR2010 Final complete
» Total Assets 2010 Bakrieland AR2010 Final complete
» Jumlah Aset Lanjutan Bakrieland AR2010 Final complete
» Total Assets Continued 2010 Bakrieland AR2010 Final complete
» Hak minoritas atas aset bersih Anak
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