Prinsip-prinsip Konsolidasi lanjutan Principles of Consolidation continued Akuntansi Kombinasi
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
b. Prinsip-prinsip Konsolidasi lanjutan b. Principles of Consolidation continued KNP mencerminkan bagian atas laba atau rugi dan aset neto dari Entitas-entitas Anak yang tidak dapat diatribusikan secara langsung maupun tidak langsung oleh Perusahaan, yang masing-masing disajikan dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian dan dalam ekuitas pada laporan posisi keuangan konsolidasian, terpisah dari bagian yang dapat diatribusikan kepada pemilik entitas induk. NCI represents the portion of the profit or loss and net assets of the Subsidiaries not attributable, directly or indirectly, to the Company, which are presented in the consolidated statements of profit or loss and other comprehensive income and under the equity section of the consolidated statements of financial position, respectively, separately from the corresponding portion attributable to the owners of the parent entity.c. Akuntansi Kombinasi
Bisnis Entitas Sepengendali c. Accounting for Business Combinations of Entities Under Common Control Grup menerapkan Pernyataan Standar Akuntansi Keuangan PSAK No. 38 Revisi 2012, “Kombinasi Bisnis Entitas Sepengendali”. Berdasarkan standar ini, akuisisi Entitas Anak dicatat berdasarkan penyatuan kepemilikan pooling of interest dimana aset dan liabilitas Entitas Anak dicatat sesuai dengan nilai bukunya. Selisih antara harga penyerahan dan bagian Grup atas nilai buku Entitas Anak, jika ada, dicatat sebagai bagian dari pos tambahan modal disetor yang merupakan komponen pada ekuitas Grup. The Group adopted Statement of Financial Accounting Standards PSAK No. 38 Revised 2012, “Business Combinations of Entities Under Common Control”. Based on this standard, acquisition of a Subsidiary is accounted for based on the pooling of interest, wherein assets and liabilities of a Subsidiary are recorded at their book values. The difference between the transfer price and the Group’s interest in a Subsidiary’s book values, if any, is recorded as as part of additional paid- in capital which presented as a component in the Group’s equity. d. Kombinasi Bisnis d. Business CombinationParts
» SOCI FS 30 JUNI 2017 1501489197
» Pendirian Perusahaan dan Informasi Umum
» Dewan Komisaris, Direksi dan Karyawan Boards of Commissioners, Directors and
» Penawaran Umum Struktur Entitas Anak Perusahaan The Structure of the Company
» Struktur Entitas UMUM lanjutan GENERAL continued
» Struktur Entitas Penyelesaian Laporan Completion of the Consolidated Financial Statements
» Prinsip-prinsip Konsolidasi lanjutan Principles of Consolidation continued Akuntansi Kombinasi
» Kombinasi Bisnis Business Combination
» Kombinasi Bisnis lanjutan Business Combination continued
» Aset dan Liabilitas Keuangan lanjutan Financial Assets and Liabilities continued
» Financial Assets and Liabilities continued i Aset Keuangan lanjutan
» Transaksi dengan Pihak-pihak Berelasi lanjutan Transactions with
» Persediaan Inventory Beban Dibayar Dimuka Prepaid Expenses
» Aset Tetap lanjutan Fixed Assets continued
» Aset Takberwujud Intangible Asset
» Sewa lanjutan Leases continued
» Pengakuan Pendapatan Kontrak Konstruksi Construction Contract
» Imbalan Kerja Employee Benefits
» Pajak Penghasilan lanjutan Income Tax continued
» Akuntansi Accounting for Tax Amnesty Assets and
» Informasi Segmen SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Standar Akuntansi Baru New Accounting Standards
» Standar Akuntansi Baru lanjutan New Accounting Standards continued
» SUMBER ESTIMASI SOURCE OF ESTIMATION UNCERTAINTY
» PENDIRIAN, AKUISISI DAN PENGHENTIAN ENTITAS ANAK ESTABLISHMENTS, ACQUISITIONS
» PENDIRIAN, AKUISISI DAN PENGHENTIAN ENTITAS ANAK lanjutan ESTABLISHMENTS, ACQUISITIONS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» KAS YANG DIBATASI PENGGUNAANNYA RESTRICTED CASH PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued PERSEDIAAN INVENTORIES
» ASET TETAP lanjutan FIXED ASSETS continued ASET TAKBERWUJUD INTANGIBLE ASSET
» PT Bank Artha Graha Internasional Tbk BAG PT Bank Artha Graha Internasional Tbk BAG
» PT Bank Central Asia Tbk BCA lanjutan PT Bank Central Asia Tbk BCA
» PT Bank Mandiri Persero Tbk Mandiri lanjutan PT Bank Mandiri Persero Tbk Mandiri continued
» PT PINJAMAN BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued
» UTANG USAHA TRADE PAYABLES UTANG USAHA lanjutan TRADE PAYABLES continued
» UTANG LAIN-LAIN OTHER PAYABLES PERPAJAKAN TAXATION PERPAJAKAN lanjutan TAXATION continued
» PERPAJAKAN lanjutan TAXATION continued
» SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI lanjutan BALANCES AND
» PT Bank Mandiri Persero Tbk Mandiri PT Bank Mandiri Persero Tbk Mandiri
» PT Bank OCBC NISP Tbk OCBC dan Oversea-Chinese
» PT Bank Central Asia Tbk BCA lanjutan PT
» DBS Bank Lt, Singapura DBS DBS Bank Lt, Singapore DBS
» DBS Bank Lt, Singapura DBS lanjutan DBS
» CIMB Bank Berhad, Singapura CIMB
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITIES
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITIES continued
» DIVIDEN DIVIDEND LABA PER SAHAM EARNINGS PER SHARE
» PENDAPATAN NETO NET REVENUES BEBAN POKOK PENDAPATAN COST OF REVENUES
» Risiko pasar lanjutan Market risk lanjutan
» Risiko kredit lanjutan Credit risk lanjutan Risiko likuiditas Liquidity risk
» BEBAN USAHA 27. OPERATING EXPENSES BEBAN KEUANGAN FINANCE COSTS NILAI WAJAR
» FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES
» NILAI WAJAR FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES continued
» SEGMEN OPERASI lanjutan OPERATING SEGMENT continued
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