PENGGABUNGAN USAHA DENGAN PT AXIS TELEKOM INDONESIA lanjutan
3. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
c. Entitas anak c. Subsidiaries Entitas anak adalah entitas dimana Perseroan memiliki kekuasaan untuk mengatur kebijakan keuangan dan operasional. Keberadaan dan dampak dari hak suara potensial yang saat ini dapat dilaksanakan atau dikonversi, dipertimbangkan ketika menilai apakah Perseroan mengendalikan entitas lain. Perseroan juga menilai keberadaan pengendalian ketika Perseroan tidak memiliki lebih dari 50 hak suara namun dapat mengatur kebijakan keuangan dan operasional secara de-facto. Pengendalian de-facto dapat timbul ketika jumlah hak suara yang dimiliki Perseroan, secara relatif terhadap jumlah dan penyebaran kepemilikan hak suara pemegang saham lain memberikan Perseroan kemampuan untuk mengendalikan kebijakan keuangan dan operasi, serta kebijakan lainnya. Entitas anak dikonsolidasikan secara penuh sejak tanggal pengendalian dialihkan kepada Perseroan dan tidak dikonsolidasikan sejak tanggal Perseroan kehilangan pengendalian. Subsidiaries are entities over which the Company has the power to govern the financial and operating policies. The existence and effect of potential voting rights which are currently exercisable or convertible are considered when assessing whether the Company controls another entity. The Company also assesses existence of control where it does not have more than 50 of the voting power but is able to govern the financial and operating policies by virtue of de-facto control. De-facto control may arise in circumstances where the size of the Company’s voting rights relative to the size and dispersion of holdings of other shareholders give the Company the power to govern the financial, operating and other policies. Subsidiaries are fully consolidated from the date on which control is transferred to the Company and are de-consolidated from the date on which that control ceases. Perseroan mencatat akuisisi entitas anak dengan menerapkan metode akuisisi. Biaya perolehan termasuk nilai wajar imbalan kontinjensi pada tanggal akuisisi. Biaya terkait akuisisi dibebankan ketika terjadi. Aset, liabilitas dan liabilitas kontinjensi dalam suatu kombinasi bisnis diukur pada awalnya sebesar nilai wajar pada tanggal akuisisi. Untuk setiap akuisisi, Perseroan mengakui kepentingan non- pengendali pada pihak yang diakuisisi baik sebesar nilai wajar atau sebesar bagian proporsional kepentingan non-pengendali atas aset neto pihak yang diakuisisi. The Company accounts for the acquisition of subsidiary by applying the acquisition method. The cost of an acquisition includes the fair value of any contingent consideration at the acquisition date. Acquisition-related costs are expensed as incurred. Assets, liabilities and contingent liabilities assumed in a business combination are measured initially at their fair values at the acquisition date. On an acquisition-by-acquisition basis, the Company recognises any non-controlling interest in the acquiree either at fair value or at non-controlling interest’s proportionate share of the acquiree’s net assets. Selisih lebih imbalan yang dialihkan, jumlah kepentingan non-pengendali pada pihak yang diakuisisi serta nilai wajar pada tanggal akuisisi kepentingan ekuitas yang dimiliki sebelumnya, terhadap bagian kepemilikan Perseroan atas nilai wajar aset neto teridentifikasi yang diakuisisi, dicatat sebagai goodwill. Jika jumlah ini lebih rendah dari nilai wajar aset neto entitas yang diakuisisi, selisihnya diakui langsung dalam laporan laba rugi komprehensif konsolidasian interim. The excess of the consideration transferred, the amount of any non-controlling interest in the acquiree and fair value at the acquisition date of any previous equity interest in the acquiree over the fair value of the Company’s share of the identifiable net assets acquired is recorded as goodwill. If the amount is less than the fair value of the net assets of the subsidiary acquired, the difference is recognised directly in the interim consolidated statement of comprehensive income.Parts
» Pendirian dan informasi umum Establishment and general information
» Ijin investasi Investment license
» Ijin investasi lanjutan Investment license continued
» Ijin penyelenggaraan Operating license
» Ijin penyelenggaraan lanjutan Operating licenses continued
» Dewan Komisaris, Dewan Direksi, Komite Audit, Kepala Audit Internal dan Sekretaris Board of
» Dewan Komisaris, Dewan Direksi, Komite Audit, Kepala Audit Internal dan Sekretaris
» Board of UMUM lanjutan GENERAL continued
» Entitas anak Appointed as Audit Committee on 21 April 2014
» Subsidiaries Appointed as Audit Committee on 21 April 2014
» PENGGABUNGAN USAHA DENGAN PT AXIS TELEKOM INDONESIA
» MERGER WITH PT AXIS TELEKOM INDONESIA
» PENGGABUNGAN USAHA DENGAN PT AXIS TELEKOM INDONESIA lanjutan
» Dasar penyusunan IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING
» Dasar penyusunan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prinsip-prinsip konsolidasian Principles of consolidation
» Prinsip-prinsip konsolidasian lanjutan Principles of consolidation continued
» Entitas anak Subsidiaries SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Entitas anak lanjutan Subsidiaries continued
» Transaksi dengan pihak-pihak berelasi Related party transactions
» Pengakuan pendapatan dan beban
» Recognition of revenues and expenses
» Pengakuan pendapatan dan beban lanjutan
» Trade receivables SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» 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
» Fixed assets and depreciation
» Aset tetap dan penyusutan lanjutan
» Fixed assets and depreciation continued
» Aset takberwujud Intangible assets
» Aset takberwujud lanjutan Intangible assets continued
» Pinjaman SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Loans SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya emisi saham Share issuance costs
» Penjabaran mata uang asing Foreign currency translation
» Penjabaran mata uang asing lanjutan Foreign currency translation continued
» Perpajakan Taxation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Taxation continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Imbalan kerja Employee benefits
» Imbalan kerja lanjutan Employee benefits continued
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» Aset dan liabilitas keuangan Financial assets and liabilities
» Aset dan liabilitas keuangan lanjutan Financial assets and liabilities continued
» Financial assets and liabilities continued Penurunan nilai aset keuangan
» Financial assets and liabilities continued Liabilitas keuangan lanjutan
» Penurunan nilai aset nonkeuangan
» Impairment of non-financial assets
» Laba bersih per saham Basic earnings per share
» Dividen SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Dividends SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penggunaan estimasi Use of estimates
» Goodwill Goodwill SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Saham treasuri Treasury shares
» Provisi Provision SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Kelompok lepasan yang dimiliki untuk dijual Disposal group classified as held for sale
» Kelompok lepasan yang dimiliki untuk dijual lanjutan
» Disposal group classified as held for sale continued
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» PIUTANG USAHA - PIHAK KETIGA TRADE RECEIVABLES - THIRD PARTIES
» PIUTANG USAHA - PIHAK KETIGA lanjutan TRADE
» BEBAN DIBAYAR DIMUKA PREPAYMENTS
» FIXED ASSETS continued Daftar Laporan Audit
» ASET TETAP lanjutan FIXED ASSETS continued
» INVESTASI PADA PENGENDALIAN BERSAMA ENTITAS
» INVESTMENT IN Daftar Laporan Audit
» INVESTASI PADA PENGENDALIAN BERSAMA ENTITAS lanjutan
» HUTANG USAHA DAN HUTANG LAIN-LAIN TRADE AND OTHER PAYABLES
» HUTANG USAHA DAN HUTANG LAIN-LAIN
» TRADE AND OTHER PAYABLES continued
» BEBAN YANG MASIH HARUS DIBAYAR ACCRUED EXPENSES
» PENDAPATAN TANGGUHAN DEFERRED REVENUE PINJAMAN JANGKA PANJANG LONG-TERM LOANS
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» PROVISI DAN LIABILITAS IMBALAN KERJA JANGKA PANJANG
» PROVISIONS AND LONG-TERM EMPLOYEE BENEFIT LIABILITIES
» PROVISI DAN LIABILITAS IMBALAN KERJA JANGKA PANJANG lanjutan
» Estimasi liabilitas restorasi aset Estimated liabilities for assets restoration
» Imbalan pascakerja Post-employment benefits
» Imbalan pascakerja lanjutan Post-employment benefits continued
» Penghentian sewa Lease termination
» Pajak Taxes PROVISIONS AND LONG-TERM EMPLOYEE BENEFIT LIABILITIES continued
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» TAMBAHAN MODAL DISETOR lanjutan ADDITIONAL PAID-IN CAPITAL continued
» DIVIDEN DIVIDENDS Daftar Laporan Audit
» SALDO LABA YANG TELAH DITENTUKAN PENGGUNAANNYA
» APPROPRIATED RETAINED EARNINGS Daftar Laporan Audit
» LABA BERSIH PER SAHAM DASAR BASIC EARNINGS PER SHARE
» PENDAPATAN REVENUE Daftar Laporan Audit
» BEBAN INFRASTRUKTUR, PENJUALAN DAN PEMASARAN DAN UMUM DAN ADMINISTRASI
» Beban infrastruktur Infrastructure expenses
» Beban penjualan dan pemasaran Sales and marketing expenses
» Beban umum dan administrasi General and administrative expenses
» BEBAN INTERKONEKSI Daftar Laporan Audit
» BEBAN GAJI Daftar Laporan Audit
» BIAYA KEUANGAN FINANCE COSTS
» INSTRUMEN DERIVATIF DERIVATIVE INSTRUMENTS
» INSTRUMEN DERIVATIF lanjutan DERIVATIVE INSTRUMENTS continued
» Pajak dibayar dimuka Prepaid taxes
» Pajak dibayar dimuka lanjutan Prepaid taxes continued
» Manfaat beban pajak penghasilan Income tax benefit expenses
» Beban pajak penghasilan lanjutan Income tax expenses continued
» Income tax expenses continued
» Liabilitas pajak tangguhan Deferred tax liabilities
» Liabilitas pajak tangguhan lanjutan Deferred tax liabilities continued
» Tax assessments Perseroan PERPAJAKAN lanjutan TAXATION continued
» Surat ketetapan pajak lanjutan Tax assessments continued
» Administrasi PERPAJAKAN lanjutan TAXATION continued
» Administration PERPAJAKAN lanjutan TAXATION continued
» INSTRUMEN DERIVATIF lanjutan DERIVATIVE INSTRUMENTS continued INFORMASI MENGENAI
» RELATED PARTY INFORMATION a. Sifat transaksi dan hubungan dengan pihak-
» INFORMASI MENGENAI Daftar Laporan Audit
» Trade receivables 30092014 RELATED PARTY INFORMATION continued b. Piutang usaha
» Piutang lain-lain Other receivables
» Pendapatan Revenue RELATED PARTY INFORMATION continued b. Piutang usaha
» Interconnection and other direct expenses
» Kompensasi manajemen kunci Key management compensation
» Key management compensation continued
» Pinjaman pemegang saham Shareholder loan
» Belanja modal Capital expenditures
» Perikatan sewa operasi Operating lease commitments
» Perikatan biaya tahunan 3G 3G annual fees commitments
» Investasi kontribusi modal saham Investment in capital contribution
» KONTINJENSI CONTINGENCY Daftar Laporan Audit
» KONTINJENSI lanjutan CONTINGENCY continued
» Tarif telepon selular Mobile cellular telephone tariff
» Tarif interkoneksi Interconnection tariff
» Tarif interkoneksi ITKP VoIP interconnection tariff
» Tarif interkoneksi ITKP lanjutan VoIP interconnection tariff continued
» Tarif sewa jaringan Leased line tariff
» PERJANJIAN PENTING Daftar Laporan Audit
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING
» MONETARY ASSETS Daftar Laporan Audit
» INFORMASI SEGMEN SEGMENT INFORMATION
» MANAJEMEN RISIKO KEUANGAN lanjutan FINANCIAL RISK MANAGEMENT continued
» Piutang usaha Trade receivables
» Piutang sewa pembiayaan Lease receivables
» ESTIMASI DAN PERTIMBANGAN AKUNTANSI YANG PENTING lanjutan
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