Liabilitas Imbalan Kerja Employee Benefits Liabilities
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
s. Informasi Segmen lanjutan s. Segment Information continued Kelompok Usaha mengklasifikasikan informasi segmen primer segmen bisnis berdasarkan 3 tiga area bisnis utama sebagai berikut: lanjutan The Group classifies its primary segment business segment information into 3 three main business areas as follows: continued • Lain-lain, mencakup konektivitas termasuk pengadaan jasa internet, jasa siaran televisi berlangganan TV DVBT dan jasa wireless broadband serta bisnis-bisnis lain. • Others, representing connectivity including internet service provision, DVBT pay TV service and wireless broadband service and other businesses. Segmen adalah bagian yang dapat dibedakan dari Kelompok Usaha yang terlibat baik dalam menyediakan produk tertentu segmen usaha, maupun dalam menyediakan produk dalam lingkungan ekonomi tertentu segmen geografis, yang memiliki risiko dan imbalan yang berbeda dengan segmen lainnya. A segment is a distinguishable component of the Group that is engaged either in providing certain products business segment, or in providing products within a particular economic environment geographical segment, which is subject to risks and rewards that are different from those of other segments. Pendapatan, beban, hasil, aset dan liabilitas segmen termasuk item-item yang dapat diatribusikan langsung kepada suatu segmen serta hal-hal yang dapat dialokasikan dengan dasar yang sesuai kepada segmen tersebut. Segmen ditentukan sebelum saldo dan transaksi antar kelompok usaha, dieliminasi. Segment revenue, expenses, results, assets and liabilities include items directly attributable to a segment as well as those that can be allocated on a reasonable basis to that segment. They are determined before intra-group balances and intra-group transactions are eliminated.t. Instrumen Keuangan
t. Financial Instruments
i Aset Keuangan i Financial Assets Pengakuan awal Initial recognition Aset keuangan dalam ruang lingkup PSAK 55 Revisi 2011 diklasifikasikan sebagai salah satu dari aset keuangan yang diukur pada nilai wajar melalui laba rugi, pinjaman yang diberikan dan piutang, investasi dimiliki hingga jatuh tempo, dan aset keuangan tersedia untuk dijual, mana yang sesuai. Kelompok Usaha menetapkan klasifikasi aset keuangan setelah pengakuan awal dan, jika diperbolehkan dan sesuai, akan melakukan evaluasi atas klasifikasi ini pada setiap akhir tahun keuangan. Financial assets within the scope of PSAK 55 Revised 2011 are classified as financial assets at fair value through profit or loss, loans and receivables, held-to-maturity investments, or available-for-sale financial assets, as appropriate. The Group determines the classification of its financial assets at initial recognition and, where allowed and appropriate, re-evaluates this designation at each financial year-end. are in the Indonesian language. PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2014 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Dinyatakan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2014 and for the Year Then Ended Expressed In Thousands of Rupiah, Unless Otherwise Stated 502. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
Parts
» financial report as per 31 desember 2014 audited
» Pendirian Perusahaan Establishment of the Company
» Public Offering of the Company’s Shares
» Penawaran Umum Struktur Kelompok Usaha Group Structure
» Struktur Kelompok Usaha lanjutan Group Structure continued
» Dewan Komisaris dan Direksi, Komite Audit dan Karyawan
» Boards of Commissioners and Directors, Audit Committee and Employees
» Penyelesaian Laporan UMUM lanjutan GENERAL continued
» Completion of the Consolidated Financial Statements
» Basis of Presentation of the Consolidated Financial Statements
» Prinsip-prinsip Konsolidasian Principles of Consolidation
» Prinsip-prinsip Konsolidasian lanjutan Principles of Consolidation continued
» Kombinasi Bisnis Business Combinations
» Kombinasi Bisnis lanjutan Business Combinations continued
» Kas dan Setara Kas dan Aset Keuangan lancar Lainnya
» Cash and Cash Equivalents and Other Current Financial Assets
» Transaksi dengan Pihak-pihak Berelasi Transactions with Related Parties
» Transaksi dengan Pihak-pihak Berelasi lanjutan
» Transactions with SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Persediaan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Persediaan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Inventories continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya Dibayar di Muka Prepaid Expenses
» Investasi pada Entitas Asosiasi Investment in Associated Companies
» Investasi pada Entitas Asosiasi lanjutan Investment in Associated Companies
» Aset Takberwujud SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Intangible Assets SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset Takberwujud lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Intangible Assets continued Aset Tetap Fixed Assets
» Aset Tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Fixed Assets continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penurunan Nilai Aset Non-keuangan Impairment of Non-financial Assets
» Penurunan Nilai SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Tambahan Modal Disetor - Neto Additional Paid-in Capital - Net
» Pengakuan Pendapatan dan Beban Revenue and Expense Recognition
» Transaksi dan Saldo dalam Mata Uang Asing Foreign
» Transaksi dan Saldo dalam Mata Uang Asing lanjutan
» Foreign Currency SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pajak Penghasilan Income Tax
» Pajak Penghasilan lanjutan Income Tax continued
» Liabilitas Imbalan Kerja Employee Benefits Liabilities
» Liabilitas Imbalan Kerja lanjutan Employee Benefits Liabilities continued
» Laba per Saham SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Earnings per Share SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Informasi Segmen Segment Information
» Informasi Segmen lanjutan Segment Information continued Instrumen Keuangan Financial Instruments
» Instrumen Keuangan lanjutan Financial Instruments continued
» Instrumen Keuangan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Financial Instruments continued i Aset Keuangan lanjutan
» Financial Instruments continued ii Liabilitas Keuangan
» Provisi Provisions SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Standar Akuntansi yang telah Disahkan namun belum berlaku Efektif
» Accounting Standards Issued but not yet Effective
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» Standar Akuntansi yang telah Disahkan namun belum berlaku Efektif lanjutan
» Accounting Standards Issued but not yet Effective continued
» SUMBER ESTIMASI KETIDAKPASTIAN SOURCE OF ESTIMATION UNCERTAINTY
» SUMBER ESTIMASI KETIDAKPASTIAN lanjutan SOURCE OF ESTIMATION UNCERTAINTY
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» ASET KEUANGAN LANCAR LAINNYA OTHER CURRENT FINANCIAL ASSETS
» ASET KEUANGAN LANCAR LAINNYA lanjutan OTHER
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PERSEDIAAN INVENTORIES financial report as per 31 desember 2014 audited
» UANG MUKA ADVANCES ASET TETAP FIXED ASSETS
» ASET TETAP lanjutan FIXED ASSETS continued
» GOODWILL DAN ASET TAKBERWUJUD GOODWILL AND INTANGIBLE ASSETS
» GOODWILL DAN financial report as per 31 desember 2014 audited
» BIAYA SEWA DIBAYAR DI MUKA JANGKA PANJANG
» PREPAID LONG-TERM RENT financial report as per 31 desember 2014 audited
» INVESTASI JANGKA PANJANG LONG-TERM INVESTMENTS
» ASET TIDAK LANCAR LAINNYA OTHER NON-CURRENT ASSETS
» PINJAMAN JANGKA PENDEK SHORT-TERM LOANS
» PINJAMAN JANGKA PENDEK lanjutan SHORT-TERM LOANS continued
» UTANG USAHA lanjutan TRADE PAYABLES continued
» BEBAN AKRUAL DAN LIABILITAS IMBALAN KERJA JANGKA PENDEK
» ACCRUED EXPENSES AND SHORT-TERM EMPLOYEE BENEFITS LIABILITIES
» PERPAJAKAN TAXATION financial report as per 31 desember 2014 audited
» PINJAMAN JANGKA PANJANG LONG-TERM PAYABLES
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM PAYABLES continued
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE
» OBLIGASI KONVERSI CONVERTIBLE BONDS
» OBLIGASI KONVERSI lanjutan CONVERTIBLE BONDS continued PAJAK PENGHASILAN INCOME TAXES
» PAJAK PENGHASILAN lanjutan INCOME TAXES continued
» KEPENTINGAN NONPENGENDALI financial report as per 31 desember 2014 audited
» NON-CONTROLLING INTERESTS financial report as per 31 desember 2014 audited
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» TAMBAHAN MODAL DISETOR lanjutan ADDITIONAL PAID-IN CAPITAL continued
» SELISIH NILAI TRANSAKSI DENGAN PIHAK NONPENGENDALI
» DIFFERENCE IN VALUE OF TRANSACTIONS WITH NON-CONTROLLING INTERESTS
» SELISIH NILAI TRANSAKSI DENGAN PIHAK NONPENGENDALI lanjutan
» DIFFERENCE IN VALUE OF TRANSACTIONS WITH
» SALDO LABA RETAINED EARNINGS
» PENDAPATAN REVENUES financial report as per 31 desember 2014 audited
» BEBAN POKOK PENDAPATAN COST OF REVENUES
» BEBAN PENJUALAN SELLING EXPENSES
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» LABA PER SAHAM LPS EARNINGS PER SHARE EPS
» Saldo dan Transaksi dengan Pihak-pihak Berelasi Balances and Transactions with Related Parties
» Saldo dan Transaksi dengan Pihak-pihak Berelasi lanjutan
» Balances and Transactions with Related Parties continued
» SIFAT HUBUNGAN, SALDO DAN TRANSAKSI DENGAN PIHAK BERELASI lanjutan
» Sifat Hubungan dengan Pihak Berelasi
» Sifat Hubungan dengan Pihak Berelasi lanjutan
» PERJANJIAN SIGNIFIKAN SIGNIFICANT AGREEMENTS
» PERJANJIAN SIGNIFIKAN lanjutan SIGNIFICANT AGREEMENTS continued
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING
» MONETARY ASSETS AND LIABILITIES IN FOREIGN CURRENCIES
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING lanjutan
» MONETARY ASSETS AND LIABILITIES IN FOREIGN CURRENCIES continued
» TUJUAN DAN KEBIJAKAN RISIKO MANAJEMEN KEUANGAN FINANCIAL RISK MANAGEMENT OBJECTIVE AND POLICIES
» TUJUAN DAN KEBIJAKAN RISIKO MANAJEMEN KEUANGAN lanjutan
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