Fixed Assets Continued Summary of Significant Accounting Policies Continued
2. Ikhtisar Kebijakan Akuntansi Signifikan Lanjutan
2. Summary of Significant Accounting Policies Continued
o. Pajak Penghasilan
o. Income Tax
Saling hapus atas aset pajak tangguhan dan liabilitas pajak tangguhan dilakukan jika, dan hanya jika, entitas: 1 memiliki hak yang dapat dipaksakan secara hukum untuk melakukan saling hapus aset pajak kini terhadap liabilitas pajak kini; dan 2 aset pajak tangguhan dan liabilitas pajak tangguhan terkait dengan pajak penghasilan yang dikenakan oleh otoritas pajak yang sama atas entitas kena pajak yang sama. Deferred tax assets dan deferred tax liabilites are offset if, and only if, the entity: 1 has a legally enforceable right to set off current tax asset against current tax liability; and 2 the deferred tax asset and the deferred tax liability relate to income taxes levied by the same tax authority on the same taxable entity.p. Imbalan Kerja
Perusahaan memberikan imbalan kerja imbalan pasti untuk karyawan sesuai dengan Undang Undang Ketenagakerjaan No. 132003. Tidak terdapat pendanaan yang disisihkan oleh Perusahaan sehubungan dengan imbalan kerja ini.p. Employment Benefits
The Company provides defined employment benefits to its employees in accordance with Labour Law No. 132003. No funding has been made to this defined benefit plan. Perusahaan memilih mempertahankan metode yang dipakai sebelumnya yaitu metode 10 koridor sehubungan dengan pengakuan keuntungan kerugian aktuaria yang timbul, seperti diuraikan dibawah ini : The Company decided to retain its previous method in accounting the actuarial gainlosses i.e. the 10 corridor method, as futher described below : Perhitungan imbalan kerja menggunakan metode Projected Unit Credit. Akumulasi keuntungan dan kerugian aktuarial bersih yang belum diakui yang melebihi 10 dari nilai kini imbalan pasti diakui dengan metode garis lurus selama rata-rata sisa masa kerja yang diprakirakan dari para pekerja dalam program tersebut. Biaya jasa lalu dibebankan langsung apabila imbalan tersebut menjadi hak atau vested, dan sebaliknya akan diakui sebagai beban dengan metode garis lurus selama periode rata-rata sampai imbalan tersebut menjadi vested. The cost provided for employment benefits is determined using the Project Unit Credit Method. The accumulated unrecognized actuarial gains and losses that exceed 10 of the present value of the defined benefit obligation is recognized on straight- line basis over the expected average remaining working lives of the participating employees. Past service cost is recognized immediately to the extent that the benefits are already vested, and otherwise is amortized on a straight-line basis over the average period until the benefits become vested. Jumlah yang diakui sebagai liabilitas imbalan pasti di laporan posisi keuangan merupakan nilai kini liabilitas imbalan pasti disesuaikan dengan keuntungan dan kerugian aktuarial yang belum diakui, dan biaya jasa lalu yang belum diakui. The benefit obligation recognized in the statements of financial position represents the present value of the defined benefit obligation, as adjusted for unrecognized actuarial gains and losses and unrecognized past service cost.Parts
» Pendirian dan Informasi Umum
» Establishment and General Information
» Pendirian dan Informasi Umum Lanjutan Establishment
» Penawaran Umum Efek Perusahaan
» Public Offering of Shares of the Company
» Dasar Pengukuran dan Penyusunan Laporan Keuangan
» Basis Measurement and Presentation of Financial Statements
» Transaksi dengan Pihak-pihak Berelasi Related Parties Transactions
» Financial Assets BTON Lap Keu 31 Des 2014
» Instrumen Keuangan Lanjutan Financial Instruments Continued
» Financial Liabilities Initial recognition
» Kas dan Setara Kas Cash and Cash Equivalents
» Aset Keuangan Lancar Lainnya Deposito Berjangka
» Other Current Financial Assets
» Investasi pada Entitas Asosiasi
» Investasi pada Entitas Asosiasi Lanjutan Investment in an Associates Continued
» Persediaan Summary of Significant Accounting Policies Continued
» Inventories Summary of Significant Accounting Policies Continued
» Prepaid Expenses Summary of Significant Accounting Policies 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
» Impairment of Non Financial Assets
» Penurunan Aset Non Keuangan Lanjutan
» Biaya Emisi Saham Summary of Significant Accounting Policies Continued
» Share Issurance Costs Summary of Significant Accounting Policies Continued
» Pengakuan Pendapatan dan Beban
» Revenue and Expense Recognition
» Transaksi dan Saldo Dalam Mata Uang Asing
» Foreign Currency Transactions and Balances
» Foreign Currency Transactions and Balances Continued
» Pajak Penghasilan Summary of Significant Accounting Policies Continued
» Income Tax Summary of Significant Accounting Policies Continued
» Ikhtisar Kebijakan Akuntansi Signifikan Lanjutan
» Imbalan Kerja Summary of Significant Accounting Policies Continued
» Employment Benefits Summary of Significant Accounting Policies Continued
» Segmen Operasi OperatingSegment Summary of Significant Accounting Policies Continued
» Laba per Saham Summary of Significant Accounting Policies Continued
» Earning per Share Summary of Significant Accounting Policies Continued
» Piutang Usaha BTON Lap Keu 31 Des 2014
» Berdasarkan Pelanggan By Customer
» Piutang Usaha Lanjutan BTON Lap Keu 31 Des 2014
» Berdasarkan Umur hari By Age
» Aset Keuangan Lancar Lainnya
» Aset Keuangan Lancar Lainnya Lanjutan Other Current Financial Assets Continued
» Saldo dan Transaksi dengan Pihak-pihak Berelasi
» Balance and BTON Lap Keu 31 Des 2014
» Saldo dan Transaksi dengan Pihak-pihak Berelasi Lanjutan
» Persediaan BTON Lap Keu 31 Des 2014
» Inventories BTON Lap Keu 31 Des 2014
» Prepaid Expenses BTON Lap Keu 31 Des 2014
» Investasi pada Entitas Asosiasi Lanjutan
» Investment in an Associate Continued
» Aset Tetap Lanjutan Fixed Assets Continued
» Berdasarkan Pemasok : By Creditor :
» Pajak Dibayar di Muka Prepaid Tax
» Income Tax Expenses Perpajakan Taxation
» Perpajakan Lanjutan Taxation Continued
» Deferred Tax Perpajakan Lanjutan Taxation Continued
» Beban Akrual Accrued Expenses
» Dividen Dividends BTON Lap Keu 31 Des 2014
» Tambahan Modal Disetor Additional Paid-In Capital
» Beban Pokok Penjualan Cost of Goods Sold
» Beban Penjualan Selling Expenses
» Beban Umum dan Administrasi General and Administrative Expenses
» Penghasilan Bunga Interest Income
» Laba per Saham Earning Per Share
» Liabilitas Imbalan Kerja Employment Benefits Obligation
» Liabilitas Imbalan Kerja Lanjutan Employment Benefits Obligation Continued
» Informasi Segmen Segment Information
» Perjanjian dan Perikatan Penting Significant Agreement and Commitment
» Perjanjian dan Manajemen Risiko Keuangan Financial Risks Management
» Risiko Kredit BTON Lap Keu 31 Des 2014
» Credit Risk BTON Lap Keu 31 Des 2014
» Manajemen Risiko Keuangan Lanjutan Financial Risks Management Continued
» Interest Rate Risk BTON Lap Keu 31 Des 2014
» Risiko Likuiditas Liquidity Risk
» Price Risk BTON Lap Keu 31 Des 2014
» Pengelolaan Modal Capital Management
» Nilai Wajar Instrumen Keuangan Fair Value of Financial Instruments
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