SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
2. IKHTISAR KEBIJAKAN AKUNTANSI
YANG SIGNIFIKAN lanjutan2. SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES continued Investasi pada Entitas Asosiasi lanjutan Investments in Associates continued Bila bagian Kelompok Usaha atas kerugian entitas asosiasi sama besar atau melebihi bagian atas ekuitas entitas asosiasi, maka pengakuan atas bagian dari rugi tersebut dihentikan. Setelah bagian Kelompok Usaha dikurangkan menjadi nihil, tambahan kerugian dicadangkan, dan liabilitas diakui atas kerugian lebih lanjut dari entitas asosiasi hanya bila Kelompok Usaha memiliki kewajiban konstruktif atau legal atau melakukan pembayaran atas nama entitas asosiasi. Bila entitas asosiasi kemudian melaporkan laba, Kelompok Usaha melanjutkan pengakuan atas bagian atas laba tersebut setelah bagian atas laba tersebut sama dengan bagian atas rugi yang tidak diakui sebelumnya. If the Group’s share of losses of an associate equals or exceeds its interest in the associate, it discontinues recognizing its share of further losses. After the Group’s interest is reduced to nil, additional losses are provided for and a liability is recognized only to the extent that the Group has incurred legal or constructive obligations or made payments on behalf of the associate. If the associate subsequently reports profits, the Group resumes recognizing its share of those profits only after its share of the profits equals the share of losses not recognized. Laporan keuangan entitas asosiasi disusun atas periode pelaporan yang sama dengan Kelompok Usaha. The financial statements of the associate are prepared for the same reporting period of the Group. Setelah penerapan metode ekuitas, Kelompok Usaha menentukan apakah diperlukan untuk mengakui tambahan rugi penurunan nilai atas investasi Kelompok Usaha dalam entitas asosiasi. Kelompok Usaha menentukan pada setiap tanggal pelaporan apakah terdapat bukti yang obyektif yang mengindikasikan bahwa investasi dalam entitas asosiasi mengalami penurunan nilai. Dalam hal ini, Kelompok Usaha menghitung jumlah penurunan nilai, jika ada, berdasarkan selisih antara jumlah terpulihkan atas investasi dalam entitas asosiasi dan nilai tercatatnya dan mengakuinya dalam laba rugi. After application of the equity method, the Group determines whether it is necessary to recognize an additional impairment loss on the Group’s investment in its associate. The Group determines at each reporting date whether there is any objective evidence that the investment in the associate is impaired. If this is the case, the Group calculates the amount of impairment, if any, as the difference between the recoverable amount of the investment in associate and its carrying value, and recognizes the amount in profit and loss. the Indonesian language. PT INDOFOOD SUKSES MAKMUR Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 Desember 2012 dan 2011 dan Tahun yang Berakhir pada Tanggal-tanggal Tersebut Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT INDOFOOD SUKSES MAKMUR Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS December 31, 2012 and 2011 and For the Years Then Ended Expressed in Millions of Rupiah, Unless Otherwise Stated 292. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
Parts
» Financial Statement Full Notes 4Q12 Billingual INDF
» Pendirian Perusahaan Establishment of the Company
» Penyelesaian Laporan UMUM lanjutan GENERAL continued
» Completion of the Consolidated Financial Statements
» Entitas Induk dan Entitas Induk Terakhir Parent and Ultimate Parent
» Penawaran Umum Efek Perusahaan dan Tindakan Perusahaan Lainnya
» Public Offering of the Company’s Shares and Other Corporate Actions
» Penawaran Umum Efek Perusahaan dan Tindakan Perusahaan Lainnya lanjutan
» Public Offering of the Company’s Shares
» Entitas Anak dan Entitas Asosiasi lanjutan Subsidiaries and Associates continued
» Dewan Komisaris, Direksi, Komite Audit
» IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» IKHTISAR KEBIJAKAN AKUNTANSI YANG SUMMARY OF SIGNIFICANT ACCOUNTING
» IKHTISAR KEBIJAKAN AKUNTANSI YANG
» IKHTISAR KEBIJAKAN AKUNTANSI SUMMARY OF SIGNIFICANT ACCOUNTING
» Aset Keuangan Financial Assets
» Aset Keuangan lanjutan Financial Assets continued
» Aset Keuangan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Financial Assets continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» SUMBER ESTIMASI KETIDAKPASTIAN SOURCE OF ESTIMATION UNCERTAINTY
» SUMBER Financial Statement Full Notes 4Q12 Billingual INDF
» SUMBER ESTIMASI Financial Statement Full Notes 4Q12 Billingual INDF
» SOURCE OF Financial Statement Full Notes 4Q12 Billingual INDF
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» INVESTASI JANGKA PENDEK SHORT-TERM INVESTMENTS
» PIUTANG USAHA ACCOUNTS RECEIVABLE - TRADE
» PIUTANG USAHA lanjutan ACCOUNTS RECEIVABLE - TRADE continued
» SALDO PIHAK BERELASI - BUKAN USAHA BALANCES WITH RELATED PARTIES - NON-
» PERSEDIAAN INVENTORIES Financial Statement Full Notes 4Q12 Billingual INDF
» UANG MUKA DAN JAMINAN ADVANCES AND DEPOSITS
» PENYERTAAN JANGKA PANJANG LONG-TERM INVESTMENTS
» PENYERTAAN JANGKA PANJANG lanjutan LONG-TERM INVESTMENTS continued
» TANAMAN PERKEBUNAN PLANTATIONS Financial Statement Full Notes 4Q12 Billingual INDF
» TANAMAN PERKEBUNAN lanjutan PLANTATIONS continued
» ASET TETAP lanjutan FIXED ASSETS continued
» GOODWILL DAN ASET TIDAK BERWUJUD GOODWILL AND INTANGIBLE ASSET
» GOODWILL DAN ASET TIDAK BERWUJUD lanjutan
» GOODWILL AND Financial Statement Full Notes 4Q12 Billingual INDF
» ASET TIDAK LANCAR LAINNYA OTHER NON-CURRENT ASSETS UTANG BANK SHORT-TERM BANK LOANS AND OVERDRAFT
» UTANG BANK SHORT-TERM BANK LOANS AND OVERDRAFT continued
» UTANG BANK Financial Statement Full Notes 4Q12 Billingual INDF
» SHORT-TERM BANK LOANS AND OVERDRAFT continued
» UTANG TRUST RECEIPTS TRUST RECEIPTS PAYABLE
» UTANG TRUST RECEIPTS lanjutan TRUST RECEIPTS PAYABLE continued
» UTANG USAHA ACCOUNTS PAYABLE - TRADE
» UTANG USAHA lanjutan ACCOUNTS PAYABLE - TRADE continued
» BEBAN AKRUAL DAN LIABILITAS IMBALAN KERJA JANGKA PENDEK
» ACCRUED EXPENSES AND SHORT-TERM EMPLOYEE BENEFITS LIABILITY PERPAJAKAN TAXATION
» PERPAJAKAN lanjutan TAXATION continued
» TAXATION continued Tagihan dan keberatan atas hasil pemeriksaan
» PERPAJAKAN lanjutan TAXATION continued PINJAMAN JANGKA PANJANG LONG-TERM DEBTS
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM DEBTS continued
» LIABILITAS IMBALAN KERJA KARYAWAN LIABILITIES FOR EMPLOYEE BENEFITS
» LIABILITAS IMBALAN KERJA KARYAWAN lanjutan LIABILITIES FOR
» LIABILITAS IMBALAN KERJA KARYAWAN lanjutan
» LIABILITIES FOR Financial Statement Full Notes 4Q12 Billingual INDF
» MODAL SAHAM lanjutan CAPITAL STOCK continued
» TAMBAHAN MODAL DISETOR, SELISIH ATAS PERUBAHAN EKUITAS ENTITAS ANAK DAN
» ADDITIONAL PAID-IN CAPITAL, DIFFERENCE FROM CHANGES IN EQUITY OF SUBSIDIARIES
» DIVIDEN KAS DAN CADANGAN UMUM CASH DIVIDENDS AND GENERAL RESERVE
» DIVIDEN KAS Financial Statement Full Notes 4Q12 Billingual INDF
» CASH DIVIDENDS AND GENERAL RESERVE continued
» HAK KNP ATAS ASET NETO ENTITAS ANAK NCI IN NET ASSETS OF SUBSIDARIES
» LABA PER SAHAM DASAR BASIC EARNINGS PER SHARE
» BEBAN POKOK PENJUALAN COST OF GOODS SOLD
» BEBAN POKOK PENJUALAN lanjutan COST OF GOODS SOLD continued
» BEBAN PENJUALAN DAN DISTRIBUSI, BEBAN UMUM DAN ADMINISTRASI, PENDAPATAN
» SELLING AND DISTRIBUTION EXPENSES, GENERAL AND ADMINISTRATIVE EXPENSES,
» PENDAPATAN KEUANGAN FINANCE INCOME
» BEBAN KEUANGAN FINANCE EXPENSES
» TRANSAKSI DENGAN PIHAK-PIHAK BERELASI TRANSACTIONS WITH RELATED PARTIES
» TRANSAKSI DENGAN PIHAK-PIHAK BERELASI lanjutan TRANSACTIONS WITH RELATED PARTIES continued
» MCP dan Entitas Anaknya memperoleh jasa
» TRANSAKSI DENGAN PIHAK-PIHAK BERELASI lanjutan TRANSAKSI DENGAN PIHAK-PIHAK BERELASI lanjutan
» TRANSACTIONS WITH RELATED PARTIES continued
» TRANSAKSI DENGAN PIHAK-PIHAK BERELASI lanjutan
» TRANSACTIONS WITH RELATED PARTIES continued PERJANJIAN-PERJANJIAN, KOMITMEN-
» PERJANJIAN-PERJANJIAN, KOMITMEN- SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» PERJANJIAN-PERJANJIAN, KOMITMEN- Financial Statement Full Notes 4Q12 Billingual INDF
» SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» NILAI WAJAR DARI INSTRUMEN KEUANGAN FAIR VALUE OF FINANCIAL INSTRUMENTS
» NILAI WAJAR DARI INSTRUMEN KEUANGAN lanjutan
» FAIR VALUE OF FINANCIAL INSTRUMENTS continued
» FAIR VALUE OF FINANCIAL INSTRUMENTS continued TUJUAN DAN
» TUJUAN DAN Financial Statement Full Notes 4Q12 Billingual INDF
» PIUTANG PLASMA PLASMA RECEIVABLES
» PIUTANG PLASMA lanjutan PLASMA RECEIVABLES continued
» PIUTANG PLASMA lanjutan PLASMA RECEIVABLES continued INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» ASET DAN LIABILITAS DALAM MATA UANG ASING
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