Setara Kas yang Dibatasi Penggunaannya Restricted Cash Equivalents
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
j. Aset Tetap
j. Fixed Assets
Efektif tanggal 1 Januari 2012, Grup menerapkan PSAK No. 16 Revisi 2011, “Aset Tetap”. Revisi PSAK No. 16 ini mengatur akuntansi tanah dan mencabut PSAK No. 47, “Akuntansi Tanah”. Penerapan SAK revisi ini tidak berdampak terhadap laporan keuangan konsolidasian. Effective on January 1, 2012, the Group adopted PSAK No. 16 Revised 2011, “Fixed Assets”. The revised PSAK No. 16 prescribes accounting for land and therefore, revoked PSAK No. 47, “Accounting the Land”. The adoption of the revised SAK has no impact on the consolidated financial statements. Tanah dinyatakan sebesar harga perolehan dan tidak diamortisasi karena manajemen berpendapat bahwa besar kemungkinan hak atas tanah tersebut dapat diperbaharuidiperpanjang pada saat jatuh tempo. Land are stated at cost and not amortized as the management is of the opinion that it is highly probable the titles of land rights can be renewedextended upon expiration. Efektif 1 Januari 2012, Grup menerapkan ISAK No. 25, “Hak atas Tanah”. ISAK No. 25 menetapkan bahwa biaya pengurusan legal hak atas tanah dalam bentuk Hak Guna Bangunan “HGB” yang dikeluarkan ketika tanah diperoleh pertama kali diakui sebagai bagian dari biaya perolehan tanah pada akun “Aset Tetap” dan tidak diamortisasi. Biaya pengurusan perpanjangan atau pembaruan legal hak atas tanah diakui sebagai aset tak berwujud dan diamortisasi sepanjang umur hukum hak atau umur ekonomik tanah, mana yang lebih pendek. Penerapan PSAK revisi ini tidak berdampak pada laporan keuangan konsolidasian Grup. Effective on January 1, 2012, the Group adopted ISAK No. 25, “Land Rights”. ISAK No. 25 prescribes that the legal cost of land rights in the form of Building Usage Rights “HGB” incurred when the land was acquired initially are recognized as part of the cost of the land under “Fixed Assets” account and not amortized. The legal cost incurred to extend or renew the land rights are recorded as intangible assets and amortized over the shorter of the rights’ legal life or land’s economic life. The adoption of the revised PSAK has no impact on the Group’s consolidated financial statements. Grup memilih model biaya sebagai kebijakan akuntansi pengukuran aset tetap. The Group chooses the cost model as a measurement of its fixed assets accounting policy. Aset tetap, kecuali tanah, dinyatakan sebesar biaya perolehan dikurangi akumulasi penyusutan dan rugi penurunan nilai, jika ada. Biaya perolehan termasuk biaya penggantian bagian aset tetap saat biaya tersebut terjadi, jika memenuhi kriteria pengakuan. Selanjutnya, pada saat inspeksi yang signifikan dilakukan, biaya inspeksi itu diakui ke dalam nilai tercatat “carrying amount” aset tetap sebagai suatu penggantian jika memenuhi kriteria pengakuan. Semua biaya pemeliharaan dan perbaikan yang tidak memenuhi kriteria pengakuan diakui dalam laporan laba rugi komprehensif keuangan konsolidasian pada saat terjadinya. Fixed assets, except for land, are stated at cost less accumulated depreciation and impairment losses, if any. Such cost includes the cost of replacing part of the fixed assets when that cost is incurred, if the recognition criteria are met. Likewise, when a major inspection is performed, its cost is recognized in the carrying amount of the fixed assets as a replacement if the recognition criteria are satisfied. All other repairs and maintenance costs that do not meet the recognition criteria are recognized in consolidated statements of comprehensive income as incurred.Parts
» Laporan Keuangan Konsolidasian Desember 2012
» Pendirian Perusahaan The Company’s Establishment
» Pendirian Perusahaan lanjutan The Company’s Establishment continued
» Penawaran Umum Efek Perusahaan Public Offering of the Company’s Shares
» Dewan Komisaris, Direksi dan Karyawan Boards of Commissioners, Directors and
» Struktur Entitas Anak The Structure of Subsidiaries
» Struktur Entitas Anak lanjutan The Structure of Subsidiaries continued
» Penyelesaian laporan UMUM lanjutan GENERAL continued
» Dasar Penyusunan Laporan Keuangan Konsolidasian
» Basis of Preparation of Consolidated Financial Statements
» Dasar Penyusunan Laporan Keuangan Konsolidasian lanjutan
» Basis of Preparation of Consolidated Financial Statements continued
» Prinsip-prinsip Konsolidasi Principles of Consolidation
» Prinsip-prinsip Konsolidasi lanjutan Principles of Consolidation continued
» Kas dan Setara Kas Cash and Cash Equivalents
» Setara Kas yang Dibatasi Penggunaannya Restricted Cash Equivalents
» Penyisihan Kerugian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Persediaan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Beban Dibayar Dimuka Prepaid Expenses
» Transaksi dengan Pihak-pihak Berelasi Transactions with Related Parties
» Sewa SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Leases continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset Tetap SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Fixed Assets SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset Tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Fixed Assets continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penurunan Nilai Aset Non-Keuangan Impairment of Non-Financial Assets
» 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
» Pengakuan Pendapatan dan Beban Revenue and Expense Recognition
» Transaksi dan Saldo Dalam Mata Uang Asing
» Transactions and Balances Denominated in Foreign Currency
» Transaksi dan Saldo Dalam Mata Uang Asing lanjutan
» Transactions and Balances Denominated in Foreign Currency continued
» Pajak Penghasilan Income Tax
» Pajak Penghasilan lanjutan Income Tax continued
» Instrumen Keuangan Financial Instruments
» “Instrumen Keuangan: Pengungkapan”. Laporan Keuangan Konsolidasian Desember 2012
» “Financial Instruments: Disclosures”. Laporan Keuangan Konsolidasian Desember 2012
» IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING lanjutan
» Instrumen Keuangan lanjutan Financial Instruments continued
» Financial Instruments continued Aset Keuangan lanjutan
» Financial Instruments continued Liabilitas Keuangan
» Financial Instruments continued Saling Hapus Instrumen Keuangan
» Informasi Segmen Segment Information
» Segment Information continued IKHTISAR KEBIJAKAN
» Provisi dan Kontinjensi IKHTISAR KEBIJAKAN
» Provisions and Contingencies IKHTISAR KEBIJAKAN
» Share Issuance Cost IKHTISAR KEBIJAKAN
» Laba per Saham Earnings per Share
» Penerapan Standar Akuntansi Revisi Lain Adoption of Other Revised Accounting
» IKHTISAR KEBIJAKAN Laporan Keuangan Konsolidasian Desember 2012
» SUMBER ESTIMASI KETIDAKPASTIAN SOURCE OF ESTIMATION UNCERTAINTY
» SUMBER ESTIMASI KETIDAKPASTIAN lanjutan SOURCE
» SETARA KAS Laporan Keuangan Konsolidasian Desember 2012
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PIUTANG LAIN-LAIN OTHER RECEIVABLES
» PERSEDIAAN INVENTORIES Laporan Keuangan Konsolidasian Desember 2012
» ASET TETAP lanjutan FIXED ASSETS continued
» UTANG LAIN-LAIN OTHER PAYABLES
» UTANG BANK lanjutan BANK LOANS continued PT Bank CIMB Niaga Tbk PT Bank CIMB Niaga Tbk
» UTANG BANK lanjutan BANK LOANS continued
» PT Bank CIMB Niaga Tbk lanjutan PT Bank CIMB Niaga Tbk continued
» PT Bank Ganesha PT Bank Ganesha
» PT Bank Ganesha lanjutan PT Bank Ganesha continued
» PT Bank Danamon Indonesia Tbk PT Bank Danamon Indonesia Tbk
» PT Bank Central Asia Tbk PT Bank Central Asia Tbk
» PT Bank Central Asia Tbk lanjutan PT Bank Central Asia Tbk continued
» Pajak Dibayar dimuka Prepaid Taxes
» Beban Manfaat Pajak Penghasilan Income Tax Expense Benefit
» Pajak Kini lanjutan Current Tax continued
» Pajak Tangguhan Deferred Tax
» Pajak Tangguhan lanjutan Deferred Tax continued
» LIABILITAS YANG MASIH HARUS DIBAYAR ACCRUED LIABILITIES
» UANG MUKA PELANGGAN ADVANCES FROM CUSTOMERS
» UTANG PEMBIAYAAN KONSUMEN CONSUMER FINANCING PAYABLES
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITY
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITY continued
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» TAMBAHAN MODAL DISETOR - NETO ADDITIONAL PAID IN CAPITAL - NET
» KEPENTINGAN NON-PENGENDALI NON-CONTROLLING INTEREST
» BEBAN POKOK PENJUALAN COST OF GOODS SOLD
» BEBAN USAHA OPERATING EXPENSES
» Faktor dan Kebijakan Manajemen Risiko Keuangan Factors and Policies of Financial Risk Management
» Faktor dan Kebijakan Manajemen Risiko Keuangan lanjutan
» Factors and Policies of Financial Risk Management continued
» Nilai Wajar Instrumen Keuangan Fair Value of Financial Instruments
» INSTRUMEN KEUANGAN, MANAJEMEN RISIKO KEUANGAN
» Nilai Wajar Instrumen Keuangan lanjutan Fair
» Manajemen Modal Capital Management
» Manajemen Modal lanjutan Capital Management continued
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» TRANSAKSI DAN SALDO DENGAN PIHAK- PIHAK BERELASI lanjutan TRANSACTIONS AND
» TRANSAKSI DAN SALDO DENGAN PIHAK- PIHAK BERELASI lanjutan
» TRANSACTIONS AND Laporan Keuangan Konsolidasian Desember 2012
» PERISTIWA SETELAH TANGGAL PELAPORAN EVENTS AFTER REPORTING DATE
» PERISTIWA SETELAH TANGGAL PELAPORAN lanjutan
» EVENTS AFTER Laporan Keuangan Konsolidasian Desember 2012
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