Business Combinations of Entities under Common Control continued
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
i. Sewa
i. Leases
Kelompok Usaha mengklasifikasikan sewa berdasarkan sejauh mana risiko dan manfaat yang terkait dengan kepemilikan aset sewa pembiayaan berada pada lessor atau lessee, dan pada substansi transaksi daripada bentuk kontraknya. The Group classifies leases based on the extent to which risks and rewards incidental to the ownership of a leased asset are vested in the lessor or the lessee, and on the substance of the transaction rather than the form of the contract. Suatu sewa diklasifikasikan sebagai sewa pembiayaan jika sewa tersebut mengalihkan secara substansi seluruh risiko dan manfaat yang terkait dengan kepemilikan aset sewa pembiayaan. Sewa tersebut dikapitalisasi sebesar nilai wajar aset sewa pembiayaan atau sebesar nilai kini dari pembayaran sewa minimum, jika nilai kini lebih rendah dari nilai wajar. Pembayaran sewa minimum harus dipisahkan antara bagian yang merupakan biaya keuangan dan bagian yang merupakan pelunasan liabilitas, sedemikian rupa sehingga menghasilkan suatu tingkat suku bunga periodik yang konstan atas saldo liabilitas. Biaya keuangan dibebankan langsung ke laba rugi. A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership of the leased assets. Such leases are capitalized at the fair value of the leased property or at the present value of minimum lease payments if the present value is lower than the fair value. Minimum lease payments are apportioned between the finance costs and reduction of the lease liability so as to achieve a constant rate of interest on the remaining balance of liability. Finance costs are charged directly to profit or loss. Jika terdapat kepastian yang memadai bahwa lessee akan mendapatkan hak kepemilikan pada akhir masa sewa, aset sewa pembiayaan disusutkan selama estimasi masa manfaat aset tersebut. Jika tidak terdapat kepastian tersebut, maka aset sewa pembiayaan disusutkan selama periode yang lebih pendek antara umur manfaat aset sewa pembiayaan atau masa sewa. If there is a reasonable certainty that the lessee will obtain ownership by the end of the lease term, leased assets are depreciated over the estimated useful life of the asset. In the absence of such certainty, those assets are depreciated over the shorter of the estimated useful life of the asset or the lease term. Sewa di mana Kelompok Usaha tidak mengalihkan secara substansi seluruh risiko dan manfaat yang terkait dengan kepemilikan aset diklasifikasikan sebagai sewa operasi. Leases where the Group does not transfer substantially all the risks and rewards of ownership of the asset are classified as operating leases.Parts
» Pendirian Perusahaan dan Informasi Umum Establishment of the Company and General
» Pendirian Perusahaan dan Informasi Umum lanjutan
» Establishment of the Company and General Information continued
» Penawaran Umum Efek Perusahaan Company’s Public Offering
» Komisaris, Direksi dan Karyawan Commissioners, Directors and Employees
» Komisaris, Direksi dan Karyawan lanjutan Commissioners, Directors and Employees
» Struktur Kelompok Usaha Group Structure
» Penerbitan Laporan UMUM lanjutan GENERAL continued
» Issuance of UMUM lanjutan GENERAL continued
» Dasar Penyajian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Prinsip-prinsip Konsolidasian Principles of Consolidation
» Prinsip-prinsip Konsolidasian lanjutan Principles of Consolidation continued
» Kas dan Setara Kas Cash and Cash Equivalents
» Transaksi dengan Pihak-pihak Berelasi Transactions with Related Parties
» Kombinasi Bisnis Entitas Sepengendali Business Combinations of Entities under
» Kombinasi Bisnis Entitas Sepengendali lanjutan
» Business Combinations of Entities under Common Control continued
» Persediaan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Persediaan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Inventories continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya Dibayar di Muka Prepaid Expenses
» Aset Tetap Property, Plant and Equipment
» Aset Tetap lanjutan Property, Plant and Equipment continued
» Sewa SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penurunan Nilai Aset Non Keuangan
» Impairment of Non-financial Assets
» Pendapatan dan Beban Revenue and Expense
» Pendapatan dan Beban lanjutan Revenue and Expense continued
» Imbalan Kerja SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Employee Benefits SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Imbalan Kerja lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Employee Benefits continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya Penelitian dan Pengembangan Research and Development Costs
» Biaya Penelitian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Transaksi dan Saldo dalam Mata Uang Asing
» Foreign Currency SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Perpajakan Taxation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Perpajakan lanjutan Taxation continued
» Laba per Saham Earnings per Share
» Segmen Operasi Operating Segments Instrumen Keuangan
» Instrumen Keuangan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
» Provisi Provisions SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» SUMBER ESTIMASI KETIDAKPASTIAN SOURCE OF ESTIMATION UNCERTAINTY
» Evaluasi Individual Individual Assessment
» Collective Assessment SOURCE OF
» SUMBER ESTIMASI SUMBER ESTIMASI
» SOURCE OF Annual Report BISI 2013
» SUMBER ESTIMASI Annual Report BISI 2013
» PIUTANG USAHA ACCOUNTS RECEIVABLE - TRADE
» PIUTANG USAHA lanjutan ACCOUNTS RECEIVABLE - TRADE continued
» PERSEDIAAN INVENTORIES Annual Report BISI 2013
» PERSEDIAAN lanjutan INVENTORIES continued
» UANG MUKA ADVANCES Annual Report BISI 2013
» ASET TETAP lanjutan PROPERTY,
» UTANG BANK JANGKA PENDEK SHORT-TERM BANK LOANS
» UTANG BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued
» UTANG LAIN-LAIN - PIHAK KETIGA ACCOUNTS PAYABLE - OTHERS - THIRD PERPAJAKAN TAXATION
» BEBAN AKRUAL ACCRUED EXPENSES
» PROVISI JANGKA PENDEK SHORT-TERM PROVISION LIABILITAS IMBALAN
» LIABILITAS IMBALAN Annual Report BISI 2013
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTEREST
» TAMBAHAN MODAL DISETOR - NETO ADDITIONAL PAID-IN CAPITAL – NET
» TAMBAHAN MODAL DISETOR - NETO lanjutan ADDITIONAL
» SALDO LABA RETAINED EARNINGS
» PENJUALAN NETO lanjutan NET SALES continued
» BEBAN POKOK PENJUALAN COST OF GOODS SOLD
» BEBAN PENJUALAN SELLING EXPENSES
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» BEBAN OPERASI LAINNYA OTHER OPERATING EXPENSES
» PENDAPATAN OPERASI LAINNYA OTHER OPERATING INCOME
» PENDAPATAN BUNGA INTEREST INCOME
» BIAYA KEUANGAN FINANCE COSTS
» SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI lanjutan
» BALANCES AND Annual Report BISI 2013
» PERJANJIAN-PERJANJIAN SIGNIFIKAN SIGNIFICANT AGREEMENTS
» SEGMEN OPERASI OPERATING SEGMENTS
» SEGMEN OPERASI lanjutan OPERATING SEGMENTS continued
» NILAI WAJAR DARI INSTRUMEN KEUANGAN FAIR VALUE OF FINANCIAL INSTRUMENTS
» NILAI WAJAR DARI INSTRUMEN KEUANGAN lanjutan
» FAIR VALUE OF FINANCIAL INSTRUMENTS continued TUJUAN DAN
» TUJUAN DAN Annual Report BISI 2013
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING
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