Persediaan Combine AR Matahari 2014 small SIze
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING
lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continuedj. Aset tetap
j. Fixed assets
Aset tetap diakui sebesar harga perolehan dikurangi dengan akumulasi penyusutan. Harga perolehan mencakup semua pengeluaran yang terkait secara langsung dengan perolehan aset tetap tersebut. Fixed assets are stated at cost less accumulated depreciation. Cost includes expenditures that are directly attributable to the acquisition of the asset. Penyusutan aset tetap untuk mengalokasikan biaya perolehan hingga mencapai nilai sisa sepanjang estimasi masa manfaatnya sebagai berikut: Depreciation on fixed assets is calculated to allocate their cost to their residual values over their estimated useful lives, as follows: MetodeMethod TahunYears Garis lurus Renovasi bangunan Straight-line 5 Building renovation Saldo-menurun ganda Peralatan dan instalasi Double declining 8 - 14 Equipment and installation Saldo-menurun ganda Kendaraan Double declining 4 Vehicles Nilai residu dan masa manfaat aset ditelaah, dan jika perlu disesuaikan, pada setiap tanggal laporan posisi keuangan. The assets’ residual values and useful lives are reviewed, and adjusted if appropriate, at each statements of financial position date. Biaya-biaya setelah pengakuan awal aset diakui sebagai bagian dari nilai tercatat aset atau sebagai aset yang terpisah, sebagaimana mestinya, hanya apabila kemungkinan besar Perusahaan akan mendapatkan manfaat ekonomis masa depan berkenaan dengan aset tersebut dan biaya perolehan aset dapat diukur dengan andal. Nilai tercatat komponen yang diganti tidak lagi diakui. Semua perbaikan dan pemeliharaan lainnya dibebankan ke dalam laporan laba rugi komprehensif selama periode dimana perbaikan dan pemeliharaan tersebut terjadi. Subsequent costs are included in the asset’s carrying amount or recognised as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the asset will flow to the Company and the cost of the item can be measured reliably. The carrying amount of the replaced part is derecognised. All other repairs and maintenance are charged to statements of comprehensive income during the financial period in which they are incurred. Apabila aset tetap dilepas, maka nilai tercatat dan akumulasi penyusutannya dikeluarkan dari laporan keuangan dan keuntungan atau kerugian yang dihasilkan atas pelepasan aset tetap diakui dalam laporan laba rugi komprehensif. When fixed assets are disposed of, their carrying values and the related accumulated depreciation are eliminated from the financial statements and the resulting gain or loss on the disposal of fixed assets is recognised in the statements of comprehensive income. Aset dalam pembangunan dinyatakan sebesar biaya perolehan dan disajikan sebagai bagian dari aset tetap. Akumulasi biaya perolehan akan dipindahkan ke masing-masing akun aset tetap yang bersangkutan pada saat aset tersebut selesai dikerjakan dan siap digunakan. Penyusutan mulai dibebankan pada saat aset tersebut siap digunakan. Assets under construction are stated at historical cost and presented as part of fixed assets. The accumulated costs will be reclassified to the appropriate fixed assets account when construction is completed and the asset is ready for its intended use. Depreciation is charged from the date when the assets are ready for use.Parts
» Combine AR Matahari 2014 small SIze
» Total Combine AR Matahari 2014 small SIze
» Total Assets Combine AR Matahari 2014 small SIze
» Approved the Company’s plan to distribute a dividend,
» a. Menerima dan menyetujui laporan Direksi mengenai
» Authorised the Board of Commissioners andor Board
» a. Amended Article 13 clause 3 of the Articles of
» Approved the new appointment of the members of the
» Menyetujui pengangkatan anggota Direksi dan Dewan
» Menyetujui danatau mengesahkan penegasan kembali
» Basis Hukum Pembentukan Combine AR Matahari 2014 small SIze
» Struktur dan Keanggotaan Combine AR Matahari 2014 small SIze
» Legal Basis for Establishment
» Structure and Membership Combine AR Matahari 2014 small SIze
» Duties and Responsibilities Combine AR Matahari 2014 small SIze
» Frekuensi dan Kehadiran Rapat
» Meeting Frequency and Attendance
» Tugas dan Tanggung Jawab Komite Structure and Membership Duties and Responsibilities
» Faksimili Duties and Responsibilities
» Email Duties and Responsibilities
» Facsimile Duties and Responsibilities
» Website Duties and Responsibilities
» Surat Website Duties and Responsibilities
» Mail Duties and Responsibilities
» UMUM GENERAL Duties and Responsibilities
» UMUM lanjutan GENERAL continued
» UMUM lanjutan GENERAL continued UMUM lanjutan GENERAL continued
» UMUM lanjutan Duties and Responsibilities
» GENERAL continued Duties and Responsibilities
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Structure and Membership Dasar penyusunan laporan keuangan Dasar
» Foreign currency translation Combine AR Matahari 2014 small SIze
» Transaksi dengan pihak-pihak berelasi
» Related parties transactions Combine AR Matahari 2014 small SIze
» Instrumen keuangan disalinghapus Combine AR Matahari 2014 small SIze
» Offsetting financial instruments Combine AR Matahari 2014 small SIze
» Piutang usaha dan piutang lain-lain
» Persediaan Combine AR Matahari 2014 small SIze
» Inventories Combine AR Matahari 2014 small SIze
» Beban dibayar dimuka Combine AR Matahari 2014 small SIze
» Prepaid expenses Combine AR Matahari 2014 small SIze
» Sewa operasi Combine AR Matahari 2014 small SIze
» Aset tetap Penurunan nilai aset tetap dan aset tidak
» Utang usaha Combine AR Matahari 2014 small SIze
» Trade payables Combine AR Matahari 2014 small SIze
» Penghasilan tangguhan Combine AR Matahari 2014 small SIze
» Deferred income Combine AR Matahari 2014 small SIze
» Pinjaman Combine AR Matahari 2014 small SIze
» Borrowings Imbalan kerja Imbalan kerja lanjutan
» Perpajakan Perpajakan lanjutan Combine AR Matahari 2014 small SIze
» Taxation continued Combine AR Matahari 2014 small SIze
» Pengakuan pendapatan dan beban
» Revenue and expenses recognition
» Laba per saham Combine AR Matahari 2014 small SIze
» Pelaporan segmen Combine AR Matahari 2014 small SIze
» Segment reporting Combine AR Matahari 2014 small SIze
» Selisih Combine AR Matahari 2014 small SIze
» Difference in value from restructuring
» Dividen Combine AR Matahari 2014 small SIze
» ESTIMASI AKUNTANSI YANG PENTING
» CRITICAL ACCOUNTING ESTIMATES Dividend
» INVENTORIES ASET TETAP FIXED ASSETS
» ASET TETAP lanjutan Dividend
» FIXED ASSETS continued Dividend
» UTANG USAHA - PIHAK KETIGA TRADE PAYABLES - THIRD PARTIES
» PERPAJAKAN lanjutan TAXATION continued
» Utang pajak Beban pajak penghasilan lanjutan
» Income tax expense continued Aset pajak tangguhan Aset pajak tangguhan lanjutan
» Deferred tax assets continued
» Administrasi Combine AR Matahari 2014 small SIze
» PINJAMAN BANK lanjutan BANK LOANS continued
» PINJAMAN BANK lanjutan Pinjaman sindikasi lanjutan BANK LOANS continued Syndicated loan continued
» PINJAMAN BANK lanjutan Pinjaman sindikasi lanjutan
» BANK LOANS continued Syndicated loan continued MODAL SAHAM SHARE CAPITAL
» MODAL SAHAM lanjutan SHARE CAPITAL continued TAMBAHAN MODAL DISETOR ADDITIONAL PAID IN CAPITAL
» TAMBAHAN MODAL DISETOR lanjutan ADDITIONAL PAID IN CAPITAL continued
» PENCADANGAN SALDO LABA DAN DIVIDEN APPROPRIATION OF RETAINED EARNINGS
» PENJUALAN KONSINYASI - BERSIH CONSIGNMENT SALES - NET
» BEBAN USAHA OPERATING EXPENSES
» KERUGIAN KEUNTUNGAN LAINNYA - BERSIH
» KEWAJIBAN IMBALAN KERJA EMPLOYEE BENEFITS OBLIGATIONS
» KEWAJIBAN IMBALAN KERJA lanjutan EMPLOYEE
» LABA BERSIH PER SAHAM NET EARNINGS PER SHARE
» BIAYA KARYAWAN EMPLOYEE COSTS
» RELATED PARTY INFORMATION continued b.
» INFORMASI MENGENAI PIHAK BERELASI
» RELATED PARTY INFORMATION continued c. Saldo dengan pihak berelasi
» PERJANJIAN-PERJANJIAN PENTING SIGNIFICANT AGREEMENTS PELAPORAN SEGMEN SEGMENT REPORTING
» PELAPORAN SEGMEN lanjutan SEGMENT REPORTING continued
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING
» MONETARY ASSETS AND LIABILITIES IN FOREIGN CURRENCIES
» MANAJEMEN RISIKO KEUANGAN lanjutan FINANCIAL RISK MANAGEMENT continued
» MANAJEMEN RISIKO KEUANGAN lanjutan ii Manajemen permodalan lanjutan
» FINANCIAL RISK MANAGEMENT continued ii Capital management continued KOMITMEN COMMITMENTS
» 14 Desember | December Balances with related party
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