Dasar Penyajian SUMMARY OF SIGNIFICANT ACCOUNTING
2. KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN
lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continueda. Dasar Penyajian
Laporan Keuangan Konsolidasian lanjutan a. Basis Preparation of Consolidated Financial Statements continued Grup memilih menyajikan laporan laba rugi komprehensif dalam satu laporan dan menyajikan tambahan pengungkapan sumber estimasi ketidakpastian dan pertimbangan pada Catatan 3 serta pengelolaan permodalan pada Catatan 47. The Group choose to presents the statements of comprehensive income in one statement and present additional disclosures of sources of estimation uncertainty and judgements in Note 3 and capital management in Note 47. Laporan keuangan konsolidasian, kecuali laporan arus kas konsolidasian, disusun berdasarkan dasar akrual dengan menggunakan konsep harga perolehan, kecuali beberapa akun tertentu disusun berdasarkan pengukuran lain sebagaimana diuraikan dalam kebijakan akuntansi masing-masing akun tersebut. The consolidated financial statements, except for the consolidated statement of cash flows, have been prepared on the accrual basis using the historical cost basis of accounting, except for certain accounts which are measured on the bases described in the related accounting policies for those accounts. Laporan arus kas konsolidasian disusun dengan menggunakan metode langsung, menyajikan penerimaan dan pengeluaran kas yang diklasifikasikan dalam aktivitas operasi, investasi dan pendanaan. The consolidated statement of cash flows have been prepared using the direct method, by classifying cash receipts and payments into operating, investing and financing activities. Mata uang yang digunakan dalam penyusunan laporan keuangan konsolidasian adalah Rupiah yang merupakan mata uang fungsional Grup. Tiap entitas dalam Grup menentukan mata uang fungsionalnya masing-masing dan mengatur transaksinya dalam mata uang fungsional tersebut. The reporting currency used in the preparation of the consolidated financial statements is Indonesian Rupiah, which is the functional currency of Group. Each entity in the Group determines its own functional currency and measures its transactions in this respective functional currency. b. Prinsip-prinsip Konsolidasian b. Principles of Consolidation Grup menerapkan PSAK No. 4 Revisi 2009, “Laporan Keuangan Konsolidasian dan Laporan Keuangan Tersendiri”, yang mengatur penyusunan dan penyajian laporan keuangan konsolidasian untuk sekelompok entitas yang berada dalam pengendalian suatu entitas induk, dan akuntansi untuk investasi pada Entitas-Entitas Anak, pengendalian bersama entitas, dan entitas asosiasi ketika laporan keuangan tersendiri disajikan sebagai informasi tambahan. Group adopted PSAK No. 4 Revised 2009, “Consolidated and Separate Financial Statements”, which provides for the preparation and presentation of consolidated financial statements for a group of entities under the control of a parent, and the accounting for investments in Subsidiaries, jointly controlled entities and associated entities when separate financial statements are presented as additional information. Laporan keuangan Entitas Anak dibuat untuk periode pelaporan yang sama dengan Entitas Induk. Kebijakan akuntansi yang dipakai dalam penyajian laporan keuangan konsolidasian telah diterapkan secara konsisten oleh Grup, kecuali dinyatakan lain. The financial statements of the Subsidiaries are prepared for the same reporting period as the Company. The accounting policies adopted in preparing the consolidated financial statements have been consistently applied by the Group, unless otherwise stated. Laporan keuangan konsolidasi meliputi laporan keuangan Grup sebagaimana dimaksud dalam Catatan 1, dimana Entitas Induk memiliki lebih dari 50 kepemilikan saham, baik secara langsung maupun tidak langsung. The consolidated financial statements include the financial statements of the Group as mentioned in Note 1, in which the Company owns more than 50 share ownership, either directly or indirectly. Seluruh transaksi dan saldo akun antar Entitas yang signifikan termasuk laba atau rugi yang belum direalisasi telah dieliminasi. All significant intercompany transactions and account balances including the related significant unrealized gains or losses have been eliminated. PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan 30 September 2014 Dan 31 Desember 2013 Dan Untuk Periode Yang Berakhir Pada Tanggal-Tanggal 30 September 2014 Dan 2013 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT BAKRIELAND DEVELOPMENT Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued September 30, 2014 And December 31, 2013 And For The Periods Ended September 30, 2014 And 2013 Expressed in Rupiah, unless otherwise stated 182. KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN
Parts
» Pendirian Entitas Induk dan Informasi Umum Establishment and General Information
» Penawaran Umum Efek dan Obligasi Entitas Induk Public Offering of Shares and Bonds of The Company
» Penawaran Umum Efek dan Obligasi Entitas Induk lanjutan
» UMUM UMUM lanjutan UMUM lanjutan 2014
» UMUM lanjutan 2014 FR 9M14 Financial Reports
» Struktur Entitas Anak lanjutan The Structure of Subsidiaries continued
» Dewan Komisaris, Direksi dan Karyawan Board
» UMUM lanjutan UMUM lanjutan UMUM lanjutan UMUM lanjutan UMUM lanjutan
» Dewan Komisaris, GENERAL continued
» Dasar Penyajian SUMMARY OF SIGNIFICANT ACCOUNTING
» Dasar Penyajian 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 Cash and Cash Equivalents
» Dividen Dividend Transaksi dengan Pihak-pihak Berelasi Transactions with Related Parties
» Transaksi dengan Pihak-pihak Berelasi lanjutan Transactions with Related Parties continued
» Biaya Dibayar di Muka Prepaid Expenses
» Aset dan Liabilitas Keuangan lanjutan Financial Assets and Liabilities continued
» Persediaan Inventories KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN
» Tanah yang Belum Dikembangkan Land Bank
» Penyertaan Saham pada Entitas Asosiasi Investment in Shares of Stock in Associated
» Properti Investasi Investment Properties
» Penurunan Nilai Aset Non-Keuangan lanjutan Impairment of Non-Financial Assets continued
» Sewa Leases KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN
» Leases continued KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN
» Beban Emisi Saham Stock Issuance Cost
» Pengakuan Pendapatan dan Beban Revenue and Expense Recognition
» Perpajakan lanjutan Taxation continued
» Difference in Value of Restructuring Transaction with Entities under Common Control
» Selisih Nilai Transaksi Restrukturisasi dengan Entitas Sepengendali lanjutan
» Difference in Value of Restructuring Transaction with Imbalan Kerja Karyawan Employees’ Benefits
» Imbalan Kerja Karyawan lanjutan Employees’ Benefits continued
» Cadangan atas Penggantian Peralatan Operasi Reserve
» Cadangan atas Penggantian Perabotan dan Peralatan
» Reserve Replacement KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN
» Utang Obligasi KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN
» Kompensasi Berbasis Saham KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN
» Informasi Segmen Segment Information
» KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN
» KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN
» KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN
» PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN USE OF JUDGEMENTS, ESTIMATES AND
» PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN
» USE OF JUDGEMENTS, ESTIMATES AND
» PENDIRIAN, AKUISISI DAN DIVESTASI ENTITAS
» CASH AND CASH EQUIVALENTS continued
» INVESTASI JANGKA PENDEK SHORT-TERM INVESTMENT
» INVESTASI JANGKA PENDEK lanjutan
» SHORT-TERM INVESTMENT continued PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PIUTANG USAHA lanjutan FR 9M14 Financial Reports
» TRADE RECEIVABLES continued FR 9M14 Financial Reports
» PIUTANG LAIN-LAIN OTHER RECEIVABLES
» PIUTANG LAIN-LAIN lanjutan FR 9M14 Financial Reports
» OTHER RECEIVABLES continued PERSEDIAAN INVENTORIES
» PERSEDIAAN lanjutan INVENTORIES continued
» PERSEDIAAN lanjutan FR 9M14 Financial Reports
» INVENTORIES continued FR 9M14 Financial Reports
» UANG MUKA DAN BIAYA DIBAYAR DI MUKA ADVANCES AND PREPAID EXPENSES
» DANA DALAM PEMBATASAN RESTRICTED FUNDS
» PENYERTAAN SAHAM INVESTMENT IN SHARES OF STOCK AND ADVANCE FOR
» PENYERTAAN SAHAM FR 9M14 Financial Reports
» INVESTMENT IN SHARES OF STOCK AND ADVANCE FOR TANAH YANG BELUM DIKEMBANGKAN LAND BANK
» TANAH YANG BELUM DIKEMBANGKAN lanjutan LAND BANK continued
» PROPERTI INVESTASI lanjutan INVESTMENT PROPERTIES continued ASET TETAP FIXED ASSETS
» ASET TETAP lanjutan FIXED ASSETS continued
» ASET TAK BERWUJUD INTANGIBLE ASSETS
» ASET YANG DIKLASIFIKASIKAN SEBAGAI DIMILIKI UNTUK DIJUAL
» ASSETS CLASSIFIED AS HELD FOR SALE PT Samudra Asia Nasional
» ASET YANG DIKLASIFIKASIKAN SEBAGAI DIMILIKI UNTUK DIJUAL lanjutan
» ASSETS CLASSIFIED AS HELD FOR SALE continued
» UTANG BANK DAN LEMBAGA KEUANGAN JANGKA PENDEK lanjutan
» UTANG LAIN-LAIN lanjutan OTHER PAYABLES continued BIAYA MASIH HARUS DIBAYAR ACCRUED EXPENSES
» UANG MUKA PELANGGAN lanjutan ADVANCES FROM CUSTOMERS continued
» Prepaid taxes PENDAPATAN DITANGGUHKAN DEFERRED INCOME
» Utang pajak PERPAJAKAN TAXATION
» Taxes payable PERPAJAKAN TAXATION
» Taksiran beban pajak penghasilan badan
» Provision for income tax expenses
» Rekonsiliasi pajak penghasilan badan
» Aset pajak tangguhan PERPAJAKAN lanjutan TAXATION continued
» Deferred tax assets PERPAJAKAN lanjutan TAXATION continued
» Surat Ketetapan Pajak Kurang Bayar
» UTANG BANK JANGKA PANJANG LONG-TERM BANK LOANS
» PT Bank Bukopin Tbk. Bukopin PT Bank Bukopin Tbk. Bukopin
» PT Bank Bukopin Tbk. Bukopin lanjutan PT Bank Bukopin Tbk. Bukopin continued
» PT Bank Tabungan Negara Persero Tbk. BTN lanjutan
» PT Bank Syariah Bukopin lanjutan PT Bank Syariah Bukopin continued
» PT Bank Muamalat Indonesia Tbk. PT Bank Muamalat Indonesia Tbk.
» PT Bank Rakyat Indonesia Persero Tbk. BRI PT Bank Rakyat Indonesia Persero Tbk. BRI
» UTANG USAHA JANGKA PANJANG LONG-TERM TRADE PAYABLES
» Equity-Linked Bonds Bakrieland Development Investment Pte Ltd. Tahun 2010 lanjutan
» Bakrieland Development Investment Pte Ltd. Equity-Linked Bonds Year 2010 continued
» UTANG PEMBELIAN ASET TETAP LIABILITY FOR PURCHASE OF FIXED ASSETS
» MODAL SAHAM lanjutan CAPITAL STOCK continued
» WARAN WARRANT FR 9M14 Financial Reports
» SAHAM YANG DIPEROLEH KEMBALI lanjutan TREASURY STOCK continued
» PENGHASILAN USAHA BERSIH NET REVENUES
» BEBAN POKOK PENGHASILAN COST OF REVENUES
» Beban Penjualan BEBAN USAHA OPERATING EXPENSES
» BEBAN BUNGA DAN KEUANGAN – BERSIH INTEREST EXPENSES AND FINANCIAL CHARGES -
» PENGHASILAN BEBAN LAIN-LAIN OTHERS INCOME EXPENSES IMBALAN KERJA KARYAWAN EMPLOYEE BENEFITS
» IMBALAN KERJA KARYAWAN lanjutan EMPLOYEE BENEFITS continued
» Penghasilan dan piutang usaha Revenue and trade receivables
» Penghasilan dan piutang usaha lanjutan
» Revenue and trade receivables continued
» Piutang lain-lain TRANSACTIONS AND BALANCES WITH RELATED PARTIES continued
» Other receivables TRANSACTIONS AND BALANCES WITH RELATED PARTIES continued
» Piutang pihak berelasi Due from related parties
» Piutang pihak berelasi lanjutan
» Due from related parties continued
» Utang lain-lain TRANSACTIONS AND BALANCES WITH RELATED PARTIES continued
» Other payables TRANSACTIONS AND BALANCES WITH RELATED PARTIES continued
» Utang pihak berelasi TRANSACTIONS AND BALANCES WITH RELATED PARTIES continued
» Uang muka pelanggan TRANSACTIONS AND BALANCES WITH RELATED PARTIES continued
» Customer deposit TRANSACTIONS AND BALANCES WITH RELATED PARTIES continued
» Pendapatan ditangguhkan TRANSACTIONS AND BALANCES WITH RELATED PARTIES continued
» Deferred income TRANSACTIONS AND BALANCES WITH RELATED PARTIES continued
» Penghasilan SEGMEN USAHA SEGMENT INFORMATION
» Revenues 30 September 2014 SEGMEN USAHA SEGMENT INFORMATION
» Laba rugi usaha SEGMEN USAHA lanjutan SEGMENT INFORMATION continued
» Income loss from operations 30 September 2014
» Jumlah Aset SEGMEN USAHA lanjutan SEGMENT INFORMATION continued
» Total Assets 30 September 2014 SEGMEN USAHA lanjutan SEGMENT INFORMATION continued
» PERJANJIAN-PERJANJIAN DAN KOMITMEN PENTING SIGNIFICANT AGREEMENTS AND COMMITMENT
» PERJANJIAN-PERJANJIAN DAN KOMITMEN PENTING lanjutan
» SIGNIFICANT AGREEMENTS AND COMMITMENT continued
» Ekuitas - kepentingan non-pengendali
» Equity - non-controlling interest
» Jumlah laba rugi yang dapat diatribusikan kepada kepentingan non-pengendali
» Total income loss attributable to non- controlling interest
» SELISIH TRANSAKSI PERUBAHAN EKUITAS ENTITAS ASOSIASI
» DIFFERENCE IN THE EQUITY TRANSACTIONS OF ASSOCIATED COMPANIES
» LABA PER SAHAM DASAR BASIC EARNINGS PER SHARE
» TUJUAN DAN KEBIJAKAN RISIKO MANAJEMEN KEUANGAN FINANCIAL RISK MANAGEMENT OBJECTIVE AND POLICIES
» TUJUAN DAN KEBIJAKAN RISIKO MANAJEMEN KEUANGAN lanjutan
» FINANCIAL RISK MANAGEMENT OBJECTIVE AND POLICIES continued
» KELOMPOK INSTRUMEN KEUANGAN FINANCIAL INSTRUMENTS BY CATEGORY
» KELOMPOK INSTRUMEN KEUANGAN lanjutan FINANCIAL
» KELOMPOK INSTRUMEN KEUANGAN lanjutan FINANCIAL KELANGSUNGAN USAHA GRUP THE GROUP GOING CONCERN
» KELANGSUNGAN USAHA GRUP lanjutan THE GROUP GOING CONCERN continued
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