Aset Keuangan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
o. Instrumen Keuangan lanjutan o. Financial Instruments continued ii. Liabilitas Keuangan lanjutan ii. Financial Liabilities continued Pengukuran setelah pengakuan awal lanjutan Subsequent Measurement continued Laba atau rugi harus diakui sebagai laba rugi ketika liabilitas tersebut dihentikan pengakuannya serta melalui proses amortisasi. Gains and losses are recognized as profit or loss when the liabilities are derecognized as well as through the amortization process. iii. Saling hapus instrumen keuangan iii. Offsetting of financial instruments Aset keuangan dan liabilitas keuangan saling hapus dan nilai bersihnya dilaporkan dalam laporan posisi keuangan konsolidasian jika, dan hanya jika, terdapat hak yang berkekuatan hukum untuk melakukan saling hapus atas jumlah yang telah diakui dari aset keuangan dan liabilitas keuangan tersebut dan terdapat intensi untuk menyelesaikan secara bersih, atau untuk merealisasikan aset dan menyelesaikan liabilitasnya secara bersamaan. Financial assets and financial liabilities are offset and the net amount reported in the consolidated statements of financial position if, and only if, there is a currently enforceable legal right to offset the recognized amounts and there is an intention to settle on a net basis, or to realize the assets and settle the liabilities simultaneously. iv. Nilai wajar instrumen keuangan iv. Fair value of financial instruments Nilai wajar instrumen keuangan yang secara aktif diperdagangkan di pasar keuangan ditentukan dengan mengacu pada kuotasi harga pasar yang berlaku pada penutupan pasar pada akhir periode pelaporan. Untuk instrumen keuangan yang tidak memiliki pasar aktif, nilai wajar ditentukan dengan menggunakan teknik penilaian. Teknik penilaian tersebut meliputi penggunaan transaksi pasar terkini yang dilakukan secara wajar, referensi atas nilai wajar terkini dari instrumen lain yang secara substantial sama, analisis arus kas yang didiskonto, atau model penilaian lainnya. The fair value of financial instruments that are actively traded in organized financial markets is determined by reference to quoted market bid prices at the close of business at the end of the reporting period. For financial instruments where there is no active market, fair value is determined using valuation techniques. Such techniques include use of recent arm’s-length market transactions, reference to the current fair value of another instrument that is substantially the same, discounted cash flow analysis, or other valuation models.Parts
» LAPORAN KEUANGAN 31 DESEMBER 2011
» Pendirian Perusahaan dan Informasi Umum Establishment of the Company and General
» Transaksi Permodalan Perusahaan Movements of the Company’s Shares
» Transaksi Permodalan UMUM lanjutan GENERAL continued
» Movements of the Company’s Shares continued
» Karyawan, Direksi, Komisaris dan Komite Audit
» Employees, Directors, Commissioners and Audit Committee
» Karyawan, Direksi, Komisaris dan Komite Audit lanjutan
» Employees, Directors, Commissioners and Audit Committee continued
» Struktur Grup Group Structure
» Struktur Grup lanjutan Group Structure continued
» Basis of Presentation of Consolidated Financial Statements
» Dasar Penyajian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Dasar Penyajian Prinsip-prinsip Konsolidasi Principles of Consolidation
» Prinsip-prinsip Konsolidasi lanjutan Principles of Consolidation continued
» Kombinasi Bisnis lanjutan Business Combination continued
» Transaksi dengan Pihak-pihak Berelasi Transactions with Related Parties
» Transaksi dengan Pihak-pihak Berelasi lanjutan
» Transactions with SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Transaksi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Ayam Pembibit Turunan Breeding Flocks
» Prepaid Expenses SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset Tetap SUMMARY OF SIGNIFICANT ACCOUNTING
» Property, Plant and Equipment
» Aset Tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Property, Plant and Equipment continued
» Sewa Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penurunan Nilai Aset Non Keuangan
» Pengakuan Pendapatan dan Beban Revenue and Expense Recognition
» Instrumen Keuangan lanjutan Financial Instruments continued Aset Keuangan Financial Assets
» Instrumen Keuangan lanjutan Financial Instruments continued
» Aset Keuangan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Financial Assets continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» Biaya perolehan diamortisasi dari
» Amortized cost of financial instruments
» Financial Instruments continued vi.
» Transaksi dan Saldo Dalam Mata Uang Asing
» Foreign Currency SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pajak Penghasilan Income Tax
» Pajak Penghasilan lanjutan Income Tax continued
» Modal Saham yang Diperoleh Kembali
» Treasury Stock SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Informasi Segmen Segment Information
» Informasi Segmen lanjutan Segment Information continued
» Provisi Provision SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Provisi lanjutan Provision continued
» Penerapan Standar Akuntansi Revisi dan Interpretasi Lainnya
» Adoption of Other Revised Accounting Standards and Interpretations
» SUMBER ESTIMASI KETIDAK PASTIAN SOURCE OF ESTIMATION UNCERTAINTY
» SUMBER ESTIMASI LAPORAN KEUANGAN 31 DESEMBER 2011
» SOURCE OF LAPORAN KEUANGAN 31 DESEMBER 2011
» AKUISISI ACQUISITION LAPORAN KEUANGAN 31 DESEMBER 2011
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» PIUTANG USAHA ACCOUNTS RECEIVABLE – TRADE
» PIUTANG USAHA lanjutan ACCOUNTS RECEIVABLE - TRADE continued
» PERSEDIAAN INVENTORIES LAPORAN KEUANGAN 31 DESEMBER 2011
» PERSEDIAAN lanjutan INVENTORIES continued
» AYAM PEMBIBIT TURUNAN lanjutan BREEDING FLOCKS continued
» ASET TETAP PROPERTY, PLANT AND EQUIPMENT
» ASET TETAP lanjutan PROPERTY,
» ASET TETAP lanjutan PROPERTY, TAGIHAN PAJAK CLAIMS FOR TAX REFUND
» TAGIHAN PAJAK lanjutan CLAIMS FOR TAX REFUND continued
» UTANG BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued
» UTANG USAHA ACCOUNTS PAYABLE – TRADE
» UTANG USAHA lanjutan ACCOUNTS PAYABLE - TRADE continued
» UTANG LAIN-LAIN - PIHAK KETIGA ACCOUNTS PAYABLE - OTHERS - THIRD
» UTANG BANK JANGKA PANJANG LONG-TERM BANK LOANS
» UTANG BANK JANGKA PANJANG lanjutan LONG-TERM BANK LOANS continued
» KEPENTINGAN NONPENGENDALI NONCONTROLLING INTERESTS
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID - IN CAPITAL
» SALDO LABA RETAINED EARNINGS
» BEBAN POKOK PENJUALAN COST OF GOODS SOLD
» BEBAN USAHA OPERATING EXPENSES
» PENDAPATAN OPERASI LAIN OTHER OPERATING INCOME
» BEBAN OPERASI LAIN OTHER OPERATING EXPENSES
» PENDAPATAN KEUANGAN FINANCE INCOME
» BIAYA KEUANGAN FINANCE COSTS PAJAK PENGHASILAN INCOME TAX
» LIABILITAS IMBALAN KERJA KARYAWAN EMPLOYEE BENEFIT LIABILITIES
» LIABILITAS IMBALAN KERJA KARYAWAN lanjutan
» EMPLOYEE BENEFIT LIABILITIES continued
» LABA PER SAHAM DASAR BASIC EARNINGS PER SHARE TRANSAKSI BERELASI RELATED PARTY TRANSACTIONS
» TRANSAKSI BERELASI lanjutan RELATED PARTY TRANSACTIONS continued
» Perjanjian Lisensi License Agreements
» License Agreements continued PERJANJIAN IKATAN
» Perjanjian Fasilitas Pinjaman Loan Facility Agreements
» Loan Facility Agreements continued
» INFORMASI SEGMEN SEGMENT INFORMATION INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» NILAI WAJAR DARI INSTRUMEN KEUANGAN lanjutan
» FAIR VALUE OF FINANCIAL INSTRUMENTS continued
» Risk Management continued TUJUAN DAN
» Risk Management continued Risiko Pasar
» Risk Management continued Risiko Suku Bunga
» Manajemen Modal Capital Management
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING
» ASSETS AND LAPORAN KEUANGAN 31 DESEMBER 2011
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING lanjutan
» REKLASIFIKASI AKUN RECLASIFICATION OF ACCOUNTS
» TAMBAHAN INFORMASI ARUS KAS SUPLEMENTARY CASH FLOWS INFORMATION
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