Dasar Pengukuran dan Penyusunan Laporan Keuangan
2. Ikhtisar Kebijakan Akuntansi Signifikan Lanjutan
2. Summary of Significant Accounting Policies Continued
d. Instrumen Keuangan Lanjutan d. Financial Instruments Continued ii Aset keuangan tersedia untuk dijual Available For Sale AFS ii Financial Assets Available For Sale AFS Aset keuangan AFS adalah aset keuangan non derivatif yang ditetapkan sebagai tersedia untuk dijual atau yang tidak diklasifikasikan dalam tiga kategori sebelumnya. Setelah pengukuran awal, aset keuangan AFS diukur dengan nilai wajar dengan keuntungan atau kerugian yang timbul dari perubahan nilai wajar diakui pada pendapatan komprehensif lain kecuali untuk kerugian penurunan nilai, bunga yang dihitung dengan metode suku bunga efektif dan laba rugi selisih kurs atas aset moneter yang diakui pada laporan laba rugi komprehensif. Jika aset keuangan dilepas atau mengalami penurunan nilai, akumulasi laba atau rugi yang sebelumnya diakui di pendapatan komprehensif lain, direklas ke laba rugi. AFS financial assets are non-derivative financial assets that are designated as available for sale or are not classified in any of the three previous categories. After initial measurement, AFS financial assets are measured at fair value with unrealized gains or losses recognized in other comprehensive income until the investment is derecognized. At that time, the cumulative gain or loss previously recognized in other comprehensive income shall be reclassified into profit and loss. Sedangkan pendapatan bunga yang dihitung menggunakan metode suku bunga efektif dan keuntungan atau kerugian akibat perubahan nilai tukar dari aset moneter yang diklasifikasikan sebagai kelompok tersedia untuk dijual diakui pada laporan laba rugi komprehensif. While interest income calculated using the effective interest method and gains or losses from changes in exchange rates of monetary assets classified as available-for-sale are recognized in the statement of comprehensive income. Investasi jangka pendek yang diklasifikasi sebagai aset keuangan tersedia untuk dijual yaitu investasi pada saham yang tersedia nilai wajarnya dengan kepemilikan kurang dari 20 dan diklasifikasikan sebagai aset keuangan tersedia untuk dijual, dicatat pada nilai wajar. Short-term Investments classified as available-for-sale financial assets are investments in shares available with the fair value is less than 20 ownership and are classified as financial assets available for sale, carried at fair value. Penyisihan kerugian penurunan nilai aset keuangan Provision for impairment loss of financial assets Perusahaan menentukan secara individual jika terdapat bukti objektif mengenai penurunan nilai atas aset keuangan. Jika terdapat bukti objektif penurunan nilai secara individual, maka perhitungan penurunan nilai dengan menggunakan metode discounted cash flow danatau nilai wajar jaminan. The Company assessed individually if there is objective evidence of impairment to the financial assets. If there is objective evidence of individual impairment, the impairment calculation is made using discounted cash flow method andor the fair value of collateral.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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