Investasi SUMMARY OF SIGNIFICANT ACCOUNTING
i. Penyisihan Piutang Ragu-ragu
Penyisihan piutang ragu-ragu ditetapkan berdasarkan penelaahan terhadap masing- masing akun piutang pada akhir tahun.i. Allowance for Doubtful Accounts
Allowance for doubtful accounts is provided based on a review of the status of the individual receivable accounts at the end of the year.j. Sewa Guna Usaha
j. Leases
Transaksi sewa guna usaha dikelompokkan sebagai financecapital lease apabila memenuhi kriteria sebagai berikut: Lease transactions are recorded as financecapital lease when all of the following criteria are met: 1. Penyewa guna usaha memiliki hak opsi untuk membeli aktiva yang disewa guna usaha pada akhir masa sewa guna usaha dengan harga yang telah disetujui bersama pada saat dimulainya perjanjian sewa guna usaha. 1 The lessee has the option to purchase the leased assets at the end of the lease term at a price mutually agreed upon at the inception of the lease agreement. 2. Seluruh pembayaran berkala yang dilakukan oleh penyewa guna usaha ditambah dengan nilai sisa dapat menutup pengembalian harga perolehan barang modal yang disewa guna usaha beserta bunganya sebagai keuntungan perusahaan sewa guna usaha. 2 All periodic lease payments made by the lessee plus residual value shall represent a return of the cost of the leased asset and interest thereon as the profit of the lessor. 3. Masa sewa guna usaha minimum dua tahun. 3 Minimum lease period is two years. Transaksi sewa guna usaha yang tidak memenuhi kriteria di atas dikelompokkan sebagai transaksi sewa menyewa biasa operating lease. Lease transactions that do not meet the above criteria are recorded as operating leases. Sebagai Perusahaan Sewa Guna Usaha As Lessor Finance lease Penanaman neto dalam finance lease diperlakukan dan dicatat sebagai penanaman neto sewa guna usaha yang terdiri dari jumlah piutang sewa guna usaha ditambah nilai sisa yang akan diterima pada akhir masa sewa guna usaha dikurangi dengan pendapatan sewa guna usaha belum diakui dan simpanan jaminan. Finance lease The net investments in finance lease are treated and recorded as net investments in finance lease which consist of the total lease receivables plus the residual value option price to be received at the end of the lease period less unearned lease income and security deposits.Parts
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» Pendirian dan Informasi Umum
» Establishment and General Information
» Penawaran Umum Saham dan Obligasi
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Penyajian Laporan Keuangan Konsolidasi
» Consolidated SUMMARY OF SIGNIFICANT ACCOUNTING
» Prinsip Konsolidasi SUMMARY OF SIGNIFICANT ACCOUNTING
» Principles of Consolidation SUMMARY OF SIGNIFICANT ACCOUNTING
» Transaksi SUMMARY OF SIGNIFICANT ACCOUNTING
» Foreign SUMMARY OF SIGNIFICANT ACCOUNTING
» Transaksi Hubungan Istimewa SUMMARY OF SIGNIFICANT ACCOUNTING
» Transactions with related parties
» Penggunaan Estimasi SUMMARY OF SIGNIFICANT ACCOUNTING
» Use of Estimates SUMMARY OF SIGNIFICANT ACCOUNTING
» Investasi SUMMARY OF SIGNIFICANT ACCOUNTING
» Investments SUMMARY OF SIGNIFICANT ACCOUNTING
» Transaksi Efek SUMMARY OF SIGNIFICANT ACCOUNTING
» Securities transactions SUMMARY OF SIGNIFICANT ACCOUNTING
» Penyisihan Piutang Ragu-ragu SUMMARY OF SIGNIFICANT ACCOUNTING
» Allowance for Doubtful Accounts
» Sewa Guna Usaha SUMMARY OF SIGNIFICANT ACCOUNTING
» Leases SUMMARY OF SIGNIFICANT ACCOUNTING
» Akuntansi Pembiayaan Konsumen SUMMARY OF SIGNIFICANT ACCOUNTING
» Accounting fo Consumer Financing
» Anjak Piutang SUMMARY OF SIGNIFICANT ACCOUNTING
» Factoring of Receivables SUMMARY OF SIGNIFICANT ACCOUNTING
» Persediaan SUMMARY OF SIGNIFICANT ACCOUNTING
» Inventories SUMMARY OF SIGNIFICANT ACCOUNTING
» Biaya Dibayar Dimuka SUMMARY OF SIGNIFICANT ACCOUNTING
» Prepaid Expenses SUMMARY OF SIGNIFICANT ACCOUNTING
» Aktiva Tetap - Pemilikan Langsung
» Property SUMMARY OF SIGNIFICANT ACCOUNTING
» Goodwill SUMMARY OF SIGNIFICANT ACCOUNTING
» Beban Tangguhan SUMMARY OF SIGNIFICANT ACCOUNTING
» Deferred Charges SUMMARY OF SIGNIFICANT ACCOUNTING
» Penurunan Nilai Aktiva SUMMARY OF SIGNIFICANT ACCOUNTING
» Impairment of Assets SUMMARY OF SIGNIFICANT ACCOUNTING
» Biaya Emisi Saham dan ObligasiHutang
» Shares and BondsDebt Issuance Cost
» Pengakuan Pendapatan dan Beban
» Revenues and Expenses Recognition
» Imbalan Pasca Kerja SUMMARY OF SIGNIFICANT ACCOUNTING
» Post-Employment Benefits SUMMARY OF SIGNIFICANT ACCOUNTING
» Restrukturisasi Hutang Bermasalah SUMMARY OF SIGNIFICANT ACCOUNTING
» Troubled Debt Restructuring SUMMARY OF SIGNIFICANT ACCOUNTING
» Pajak Penghasilan Income Tax
» Laba per Saham SUMMARY OF SIGNIFICANT ACCOUNTING
» Earnings per Share SUMMARY OF SIGNIFICANT ACCOUNTING
» Instrumen Keuangan Derivatif SUMMARY OF SIGNIFICANT ACCOUNTING
» Derivative Financial Instruments SUMMARY OF SIGNIFICANT ACCOUNTING
» Informasi Segmen SUMMARY OF SIGNIFICANT ACCOUNTING
» Segment Information SUMMARY OF SIGNIFICANT ACCOUNTING
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» BANK YANG DIBATASI PENGGUNAANNYA
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» SHORT-TERM INVESTMENTS PT MNC Investama, Tbk - Item
» PIUTANG USAHA PT MNC Investama, Tbk - Item
» TRADE ACCOUNTS RECEIVABLE PT MNC Investama, Tbk - Item
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» PIUTANG PEMBIAYAAN FINANCING RECEIVABLES
» OTHER ACCOUNTS RECEIVABLE PT MNC Investama, Tbk - Item
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» UANG MUKA DAN BIAYA DIBAYAR DIMUKA ADVANCES AND PREPAID EXPENSES
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» INVESTASI PADA PERUSAHAAN ASOSIASI INVESTMENTS IN ASSOCIATES
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» AKTIVA LAIN-LAIN OTHER ASSETS
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» HUTANG NASABAH PAYABLE TO CUSTOMERS
» HUTANG LAIN-LAIN OTHER ACCOUNTS PAYABLE
» UNEARNED REVENUES PT MNC Investama, Tbk - Item
» BIAYA MASIH HARUS DIBAYAR ACCRUED EXPENSES
» LONG-TERM LOANS PT MNC Investama, Tbk - Item
» LEASE LIABILITIES PT MNC Investama, Tbk - Item
» HUTANG OBLIGASI BONDS PAYABLE
» KEWAJIBAN TIDAK LANCAR LAIN-LAIN OTHER NONCURRENT LIABILITIES
» HAK MINORITAS MINORITY INTERESTS
» ADDITIONAL PAID-IN CAPITAL SELISIH TRANSAKSI PERUBAHAN EKUITAS ANAK PERUSAHAAN
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» KOMISI PERANTARA PEDAGANG EFEK BROKERAGE COMMISSIONS
» JASA MANAJER INVESTASI FUND MANAGEMENT FEES
» UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATION
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» POS LUAR BIASA EXTRAORDINARY ITEM
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