UMUM GENERAL imron Zubaidy
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
f. Aset dan liabilitas keuangan lanjutan f. Financial assets and liabilities continued Aset keuangan lanjutan Financial assets continued Penurunan nilai aset keuangan lanjutan Impairment of financial assets continued ● Aset keuangan yang dicatat pada biaya perolehan ● Financial assets carried at cost Jika terdapat bukti obyektif bahwa kerugian penurunan nilai telah terjadi atas instrumen ekuitas yang tidak memiliki kuotasi dan tidak dicatat pada nilai wajar karena nilai wajarnya tidak dapat diukur secara handal, maka jumlah kerugian penurunan nilai diukur berdasarkan selisih antara nilai tercatat aset keuangan dan nilai kini estimasi arus kas masa mendatang yang didiskontokan pada tingkat pengembalian yang berlaku di pasar untuk aset keuangan serupa. Kerugian penurunan nilai tersebut tidak dapat dipulihkan pada tahun berikutnya. If there is objective evidence that an impairment has occurred over equity instruments that do not have the quotation and is not carried at fair value because fair value can not be measured reliably, then the amount of any impairment loss is measured as the difference between the carrying value of financial assets and the present value of estimated future cash flows discounted at the prevailing rate of return on the market for a similar financial asset. Impairment losses were not recoverable in the next year. Liabilitas keuangan Financial liabilities Pengakuan awal Initial recognition Liabilitas keuangan dalam ruang lingkup PSAK No. 55 Revisi 2011 diklasifikasikan sebagai liabilitas keuangan yang diukur pada nilai wajar melalui laba atau rugi dan liabilitas keuangan yang diukur pada biaya perolehan diamortisasi. Pada tanggal pelaporan, Kelompok Usaha memiliki ke dua jenis liabilitas keuangan tersebut. Kelompok Usaha menetapkan klasifikasi atas liabilitas keuangan pada saat pengakuan awal. Financial liabilities within the scope of PSAK No. 55 Revised 2011 are classified as financial liabilities at fair value through profit or loss and financial liabilities at amortized cost. As at reporting date, the Group has both type of financial liabilities. The Group determines the classification of its financial liabilities at intial recognition. Liabilitas keuangan pada awalnya diukur pada nilai wajar dan, dalam hal liabilitas keuangan yang diukur pada biaya perolehan diamortisasi, ditambah biaya transaksi yang dapat diatribusikan secara langsung. Financial liabilities are recognized initially at fair value and, in the case of financial liabilities at amortized cost, inclusive of directly attributable transaction costs. Liabilitas keuangan Kelompok Usaha meliputi utang usaha, utang lain-lain, beban akrual, pinjaman bank jangka pendek, pinjaman jangka panjang, liabilitas keuangan jangka panjang dan instrumen keuangan derivatif. The Group’s financial liabilities include trade payables, other payables, accrued expenses, short-term bank loans, long-term loans, long- term financial liabilities and derivative financial instruments.Parts
» Krakatau Steel Annual Report 2013
» imron ZubaiDy 78 Krakatau Steel Annual Report 2013
» imron ZubaiDy 94 Krakatau Steel Annual Report 2013
» UMUM lanjutan GENERAL continued
» Pendirian Perusahaan lanjutan The Company’s Establishment continued
» Penawaran Umum Efek Perusahaan The Company’s Public Offering
» Struktur Entitas Anak dan Entitas Asosiasi lanjutan
» Dewan Komisaris, Direksi dan Karyawan lanjutan
» Boards of Commissioners, Directors and Employees continued
» Penyelesaian Laporan Krakatau Steel Annual Report 2013
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Dasar Penyajian Krakatau Steel Annual Report 2013
» The consolidated financial statements include
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Principles of consolidation continued
» Transaksi dengan pihak berelasi Transaction with related parties
» Transaksi dan saldo dalam mata uang asing lanjutan
» Foreign currency Krakatau Steel Annual Report 2013
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Persediaan Inventories Krakatau Steel Annual Report 2013
» Biaya dibayar di muka Prepaid expenses
» Aset real estat Real estate assets
» Sewa lanjutan Leases continued
» Biaya penerbitan emisi efek ekuitas Stock issuance costs
» Pengakuan pendapatan dan beban lanjutan Revenue
» Laba rugi per saham dasar Basic earnings loss per share
» Selisih perubahan ekuitas Entitas Anak Entitas Asosiasi
» Changes in Krakatau Steel Annual Report 2013
» Ventura Bersama Joint Ventures
» Standar Akuntansi yang telah Diterbitkan namun belum Berlaku Efektif
» Standar Akuntansi yang telah Diterbitkan namun belum Berlaku Efektif lanjutan
» SUMBER ESTIMASI KETIDAKPASTIAN SOURCE OF ESTIMATION UNCERTAINTY
» SUMBER ESTIMASI Accounting Standards that have been Published but not yet Effective continued
» SOURCE OF Accounting Standards that have been Published but not yet Effective continued
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» INVESTASI JANGKA PENDEK SHORT-TERM INVESTMENTS
» DEPOSITO BERJANGKA Accounting Standards that have been Published but not yet Effective continued
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PIUTANG LAIN-LAIN OTHER RECEIVABLES
» SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN PIHAK-PIHAK BERELASI
» SIGNIFICANT BALANCES Accounting Standards that have been Published but not yet Effective continued
» SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN PIHAK-PIHAK BERELASI lanjutan
» PERSEDIAAN lanjutan INVENTORIES continued
» UANG MUKA DAN BIAYA DIBAYAR DI MUKA ADVANCES AND PREPAID EXPENSES
» UANG MUKA DAN BIAYA DIBAYAR DI MUKA lanjutan
» ADVANCES AND Accounting Standards that have been Published but not yet Effective continued
» PENYERTAAN SAHAM INVESTMENTS IN SHARES OF STOCK
» PENYERTAAN SAHAM lanjutan INVESTMENTS
» ASET TETAP lanjutan FIXED ASSETS continued
» PIUTANG JANGKA PANJANG LONG-TERM RECEIVABLES
» PINJAMAN BANK JANGKA PENDEK SHORT-TERM BANK LOANS
» PINJAMAN BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued
» INSTRUMEN KEUANGAN DERIVATIF lanjutan DERIVATIVE
» PERPAJAKAN TAXATION Accounting Standards that have been Published but not yet Effective continued
» Pajak dibayar di muka Prepaid taxes
» Estimasi tagihan pajak Estimated claims for tax refund
» PERPAJAKAN lanjutan TAXATION continued
» Pajak tangguhan lanjutan Deferred tax continued
» BEBAN AKRUAL ACCRUED EXPENSES
» UANG MUKA PENJUALAN DAN LAINNYA SALES AND OTHER ADVANCES
» PINJAMAN JANGKA PANJANG LONG-TERM LOANS
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» LIABILITAS KEUANGAN JANGKA PANJANG LONG-TERM FINANCIAL LIABILITIES
» IMBALAN KERJA EMPLOYEE BENEFITS
» IMBALAN KERJA lanjutan EMPLOYEE BENEFITS continued
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» PENDAPATAN NETO NET REVENUES
» PENDAPATAN NETO lanjutan NET REVENUES continued
» BEBAN POKOK PENDAPATAN COST OF REVENUES
» BEBAN POKOK PENDAPATAN lanjutan COST OF REVENUES continued
» BEBAN USAHA OPERATING EXPENSES
» BEBAN USAHA lanjutan OPERATING EXPENSES continued
» LABA RUGI PER SAHAM EARNINGS LOSS PER SHARE
» INSTRUMEN KEUANGAN FINANCIAL INSTRUMENTS
» INSTRUMEN KEUANGAN lanjutan FINANCIAL INSTRUMENTS continued
» KEBIJAKAN DAN Liabilitas imbalan kerja jangka panjang Long-term employees’ benefits liabilities
» Risiko suku bunga atas nilai wajar dan arus kas
» KEBIJAKAN DAN Fair value and cash flow interest rate risk
» KEBIJAKAN DAN Risiko mata uang Foreign exchange rate risk
» Foreign exchange rate risk continued
» KEBIJAKAN DAN Risiko kredit Credit risk
» Credit risk continued Krakatau Steel Annual Report 2013
» KEBIJAKAN DAN Risiko likuiditas Liquidity risk
» KEBIJAKAN DAN Liquidity risk continued
» KOMITMEN DAN PERJANJIAN SIGNIFIKAN SIGNIFICANT
» KOMITMEN DAN PERJANJIAN SIGNIFIKAN lanjutan
» SIGNIFICANT COMMITMENTS Price risk
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