Aset Tak Berwujud lanjutan
2. IKHTISAR KEBIJAKAN
AKUNTANSI PENTING lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continuedt. Sewa lanjutan
t. Leases continued
Dalam sewa pembiayaan dari sudut pandang lessee, Perusahaan mengakui aset dan liabilitas dalam laporan posisi keuangan pada awal masa sewa, sebesar nilai wajar aset sewaan atau sebesar nilai kini dari pembayaran sewa minimum, jika nilai kini lebih rendah dari nilai wajar. Pembayaran sewa dipisahkan antara bagian yang merupakan beban keuangan dan bagian yang merupakan pelunasan liabilitas sewa. Beban keuangan dialokasikan ada setiap periode selama masa sewa, sehingga menghasilkan tingkat suku bunga periodik yang konstan atas saldo liabilitas. Rental kontinjen dibebankan pada periode terjadinya. Beban keuangan dicatat dalam laporan laba rugi. Under a finance lease from a lessee perspective, The Company recognize assets and liabilities in the statement of financial position at amounts equal to the fair value of the leased property or, if lower, the present value of the minimum lease payments, each determined at the inception of the lease. Minimum lease payments are apportioned between the finance charge and the reduction of the outstanding liability. The finance charge is allocated to each period during the lease term so as to produce a constant periodic rate of interest on the remaining balance of the liability. Contingent rents are charged as expenses in the periods in which they are incurred. Finance charges are reflected in profit and loss. Aset sewaan disajikan sebagai bagian aset tetap disusutkan selama jangka waktu yang lebih pendek antara umur manfaat aset sewaan dan periode masa sewa, jika tidak ada kepastian yang memadai bahwa Perusahaan akan mendapatkan hak kepemilikan pada akhir masa sewa. Dalam sewa operasi, Perusahaan mengakui pembayaran sewa sebagai beban dengan dasar garis lurus straight-line method selama masa sewa. Leased assets presented under the account of fixed assets are depreciated over the shorter of the estimated useful life of the assets and the lease term, if there is no reasonable certainty that The Company will obtain ownership by the end of the lease term. Under an operating lease, The Company recognize lease payments as an expense on a straight line method over the lease term.u. Uang Muka Pelanggan
u. Customer Advances
Uang muka dari pelanggan merupakan uang muka yang diterima dari pelanggan atau pemilik proyek. Jumlah tersebut secara proporsional akan dikompensasikan dengan tagihan yang didasarkan atas kemajuan fisik yang telah dicapai. The advance from customer are advance accepted from customer or project owner that will be compensationed proportionally with the invoice billed based on the physical progress of project. v. Pengakuan Pendapatan dan Beban v. Revenues and Expense Recognition Pendapatan bidang usaha konstruksi diakui berdasarkan metode persentase penyelesaian. Persentase penyelesaian konstruksi ditetapkan berdasarkan kemajuan fisik proyek dan berita acara opname proyek yang ditandatangani kedua belah pihak. Terhadap pendapatan usaha konstruksi yang telah diterbitkan fakturnya diakui sebagai piutang usaha, sedangkan yang belum diterbitkan fakturnya diakui sebagai tagihan bruto pemberi kerja. Revenues for construction contracts are recognize based on the percentage of completion method. Percentage of completion is computed based on project physical progress and project opname certificate which are approved by both sides. Billed construction revenues is recognize as account receivables, while unbilled construction is recognize as gross receivables from the customers. Taksiran kerugian pada kontrak konstruksi dalam pelaksanaan dibebankan pada tahun diketahuinya taksiran kerugian tersebut. Estimated losses on construction contracts in progress are charged in the period such losses are identified.Parts
» BUKK Financial Statements 31 Dec 2014 and 2013 Audited Final R2
» UMUM BUKK Financial Statements 31 Dec 2014 and 2013 Audited Final R2
» Penawaran Umum Efek Perusahaan
» Penghapusan Pencatatan Efek Perusahaan
» Company’s Delisting UMUM lanjutan
» UMUM lanjutan BUKK Financial Statements 31 Dec 2014 and 2013 Audited Final R2
» Company’s Delisting continued
» Manajemen Kunci dan Informasi Lainnya
» Key Management and Other Information
» Entitas Anak Subsidiaries UMUM lanjutan GENERAL continued
» Entitas Anak lanjutan Subsidiaries continued
» Entitas Anak lanjutan GENERAL continued
» Subsidiaries continued GENERAL continued
» Tanggal Penyelesaian Laporan Keuangan
» Completion Date of Financial Statement
» Pernyataan Kepatuhan IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY
» Statement of Compliance IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY
» Dasar IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY
» Basis of Preparation of the Consolidated
» Dasar IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Prinsip Konsolidasian dan Kombinasi Bisnis
» Standar Akuntansi yang Telah Disahkan Namun
» Standar Akuntansi yang Telah Disahkan Namun Instrumen Keuangan Financial Instrument
» Instrumen Keuangan lanjutan Financial Instrument continued
» Instrumen Keuangan lanjutan IKHTISAR KEBIJAKAN
» Financial Instrument continued IKHTISAR KEBIJAKAN
» Piutang Usaha dan Piutang Non-Usaha
» Account and Non-Account Receivables
» Piutang Account IKHTISAR KEBIJAKAN
» Investasi Jangka Pendek IKHTISAR KEBIJAKAN
» Short-Term Investments IKHTISAR KEBIJAKAN
» Deposito yang Dibatasi Penggunaannya
» Restricted Deposit IKHTISAR KEBIJAKAN
» Transaksi dan Saldo dalam Mata Uang Asing
» Foreign Currency Transaction and Balances
» Transaksi dengan Pihak Berelasi
» Transactions with Related Parties
» Transaksi dengan Pihak Berelasi lanjutan
» Transactions with Related Parties continued
» Piutang Retensi IKHTISAR KEBIJAKAN
» Retention Receivables IKHTISAR KEBIJAKAN
» Tagihan Bruto Pemberi Kerja Gross Receivables to The Customer
» Beban Dibayar Dimuka IKHTISAR KEBIJAKAN
» Prepaid Expenses IKHTISAR KEBIJAKAN
» Investasi pada Entitas Asosiasi
» Investment in Associates IKHTISAR KEBIJAKAN
» Investasi pada Entitas Asosiasi lanjutan
» Investment in Associates continued
» Aset Tetap IKHTISAR KEBIJAKAN
» Fixed Asset IKHTISAR KEBIJAKAN
» Aset Tetap lanjutan IKHTISAR KEBIJAKAN
» Fixed Asset continued IKHTISAR KEBIJAKAN
» Aset Tak Berwujud IKHTISAR KEBIJAKAN
» Intangible Assets IKHTISAR KEBIJAKAN
» Intangible Assets continued IKHTISAR KEBIJAKAN
» Penurunan Nilai Aset Non Keuangan Impairment of Non Financial Assets
» Penurunan Nilai Aset Non Keuangan lanjutan Impairment of Non Financial Assets continued
» IKHTISAR KEBIJAKAN BUKK Financial Statements 31 Dec 2014 and 2013 Audited Final R2
» Sewa lanjutan IKHTISAR KEBIJAKAN
» Leases continued IKHTISAR KEBIJAKAN
» Uang Muka Pelanggan IKHTISAR KEBIJAKAN
» Customer Advances IKHTISAR KEBIJAKAN
» Pengakuan Pendapatan dan Beban
» Pajak Penghasilan Income Tax
» Income Tax continued SUMMARY OF
» Imbalan Pasca Kerja SUMMARY OF
» Employee Benefit Liabilities Provisi
» Provisi lanjutan IKHTISAR KEBIJAKAN
» Provisions continued IKHTISAR KEBIJAKAN
» ESTIMASI DAN BUKK Financial Statements 31 Dec 2014 and 2013 Audited Final R2
» NILAI WAJAR ASET DAN LIABILITAS KEUANGAN FAIR
» NILAI WAJAR ASET DAN LIABILITAS KEUANGAN
» FAIR VALUE BUKK Financial Statements 31 Dec 2014 and 2013 Audited Final R2
» Utang usaha, beban masih harus dibayar, dan
» Pinjaman jangka panjang dari pihak ketiga
» Long-term loan from third parties including
» PENYAJIAN KEMBALI LAPORAN KEUANGAN
» RESTATEMENT BUKK Financial Statements 31 Dec 2014 and 2013 Audited Final R2
» PENYAJIAN BUKK Financial Statements 31 Dec 2014 and 2013 Audited Final R2
» CASH AND CASH EQUIVALENT continued
» RESTRICTED DEPOSIT BUKK Financial Statements 31 Dec 2014 and 2013 Audited Final R2
» DEPOSITO YANG DIBATASI PENGGUNAANNYA PIUTANG USAHA – BERSIH ACCOUNT RECEIVABLES – NET
» PIUTANG USAHA – BERSIH lanjutan ACCOUNT RECEIVABLES – NET continued
» PIUTANG USAHA–BERSIH lanjutan
» ACCOUNTS RECEIVABLES–NET continued
» PIUTANG USAHA – BERSIH lanjutan
» ACCOUNT RECEIVABLES – NET continued
» PIUTANG RETENSI BUKK Financial Statements 31 Dec 2014 and 2013 Audited Final R2
» RETENTION RECEIVABLES BUKK Financial Statements 31 Dec 2014 and 2013 Audited Final R2
» TAGIHAN BRUTO KEPADA PEMBERI KERJA GROSS RECEIVABLES TO THE CUSTOMER
» TAGIHAN BRUTO KEPADA PEMBERI KERJA lanjutan
» GROSS RECEIVABLES TO THE CUSTOMERV continued
» PIUTANG LAIN-LAIN – BERSIH OTHER RECEIVABLES – NET
» PERSEDIAAN INVENTORIES BUKK Financial Statements 31 Dec 2014 and 2013 Audited Final R2
» PERSEDIAAN lanjutan INVENTORIES continued
» INVESTASI PADA PERUSAHAAN ASOSIASI INVESTMENT IN ASSOCIATES ASET TETAP FIXED ASSETS
» ASET TETAP lanjutan FIXED ASSETS continued
» ASET LAINNYA lanjutan OTHERS ASSET continued
» UTANG USAHA ACCOUNT PAYABLES
» UTANG USAHA lanjutan ACCOUNT PAYABLES continued
» UTANG LAIN-LAIN OTHER PAYABLES PERPAJAKAN TAXATION
» PERPAJAKAN lanjutan TAXATION continued
» UANG MUKA PELANGGAN ADVANCES FROM CUSTOMERS
» BEBAN MASIH HARUS DIBAYAR ACCRUED EXPENSES UTANG SEWA PEMBIAYAAN LEASE PAYABLES
» UTANG SEWA PEMBIAYAAN lanjutan LEASE PAYABLEScontinued
» UTANG SEWA PEMBIAYAAN lanjutan LEASE PAYABLES continued
» UTANG SEWA PEMBIAYAAN lanjutan LEASE PAYABLES continued UTANG BANK BANK LOAN
» UTANG BANK lanjutan BANK LOAN continued
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFIT LIABILITIES
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFIT LIABILITIES continued
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFIT LIABILITIES continued MODAL SAHAM CAPITAL STOCK
» MODAL SAHAM lanjutan CAPITAL STOCK continued
» AGIO SAHAM ADDITIONAL PAID-IN CAPITAL
» TAMBAHAN MODAL DISETOR LAINNYA ADDITIONAL PAID IN CAPITAL
» KEPENTINGAN NON PENGENDALI NON CONTROLLING INTEREST
» BEBAN PENJUALAN SELLING EXPENSES
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» PENDAPATAN BEBAN LAIN-LAIN OTHER INCOME EXPENSE
» LABA BERSIH PER SAHAM DASAR EARNING PER SHARE
» TRANSAKSI DAN BUKK Financial Statements 31 Dec 2014 and 2013 Audited Final R2
» TRANSACTIONS AND BALANCES WITH RELATED PARTIES
» TRANSACTIONS AND BALANCES WITH RELATED PARTIES continued
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» ASET DAN LIABILITAS DALAM MATA UANG ASING ASSETS
» ASET DAN LIABILITAS DALAM MATA UANG ASING
» PERIKATAN COMMITMENTS BUKK Financial Statements 31 Dec 2014 and 2013 Audited Final R2
» PERIKATAN lanjutan COMMITMENTS continued
» Risiko Kredit FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES
» Credit Risk FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES
» Risiko Pasar FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES continued
» Market Risk FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES continued
» FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES continued
» TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO KEUANGAN lanjutan
» Risiko Likuiditas Liquidity Risk
» Risiko Industri The Risk of Industry
» KUASI REORGANISASI QUASI REORGANIZATION
» KUASI REORGANISASI lanjutan QUASI REORGANIZATION continued
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