Dasar penyusunan dan penyajian laporan keuangan konsolidasian lanjutan
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
i. Sewa lanjutan
i. Leases continued
Salah satu pertimbangan dalam penentuan klasifikasi sewa adalah perbandingan antara masa sewa dengan umur ekonomis dari aset. Lebih lanjut, tanah yang hanya dapat dimiliki dalam bentuk hak atas tanah, tidak diamortisasi dan dianggap memiliki umur tak terbatas. Oleh karena itu, ketika sewa mengandung elemen tanah dan bangunan sekaligus, entitas harus menelaah klasifikasi untuk setiap elemen secara terpisah apakah sebagai sewa pembiayaan atau sewa operasi. One of the considerations in determining the lease classification is the comparison of the lease term with the economic life of the asset. Further, land could only be owned in the form of landrights which are not amortized and are considered as having an indefinite life. Therefore, when a lease includes both land and building elements, an entity should assess the classification of each element separately, whether as a finance or an operating lease. Sebagai hasil dari penelaahan terpisah yang dilakukan oleh Grup dengan mempertimbangkan perbandingan antara masa sewa dengan umur ekonomis yang ditelaah ulang dari masing- masing elemen dan faktor-faktor lainnya yang relevan, setiap elemen mungkin akan menghasilkan klasifikasi sewa yang berbeda. As a result of the separate assessment made by the Group, taking into consideration comparison of the lease term with the reassessed economic lives of the respective elements and other relevant factors, each element might result in different lease classification.j. Aset tetap
j. Property and equipment
Aset tetap dinyatakan sebesar biaya perolehan dikurangi akumulasi penyusutan dan rugi penurunan nilai, jika ada. Biaya perolehan termasuk biaya penggantian bagian aset tetap, jika memenuhi kriteria pengakuan. Selanjutnya, pada saat inspeksi yang signifikan dilakukan untuk kelangsungan dari pengoperasian suatu aset tetap, setiap biaya dari inspeksi itu diakui ke dalam jumlah tercatat “carrying amount” aset tetap sebagai suatu penggantian jika memenuhi kriteria pengakuan. Semua biaya pemeliharaan dan perbaikan yang tidak memenuhi kriteria pengakuan dibebankan ke operasi berjalan. Property and equipment are stated at cost less accumulated depreciation and impairment loss, if any. Such cost includes the cost of replacing part of the property and equipment, if the recognition criteria are met. Likewise, when performing regular major inspections for faults is a condition for continuing to operate an item of property and equipment, the cost of each major inspection is recognized in the carrying amount of the property and equipment as a replacement if the recognition criteria are satisfied. All other repairs and maintenance costs that do not meet the recognition criteria are charged to current operations. Penyusutan aset tetap dimulai sejak aset tersebut siap untuk digunakan dan dihitung dengan menggunakan metode saldo menurun ganda, kecuali penyusutan bangunan dan renovasi bangunan sewa yang dihitung dengan menggunakan metode garis lurus, berdasarkan estimasi masa manfaat aset tetap sebagai berikut: Depreciation commences once the assets are available for their intended use and is computed using the double-declining balance method, except depreciation on building and leasehold improvements which is computed using the straight-line method, over the estimated useful lives of the assets as follows: TahunYears Bangunan 30 Building Renovasi bangunan sewa 2 - 20 Leasehold improvements Kendaraan 4 - 10 Vehicles Peralatan kantor, toko dan gudang 4 - 8 Office, store and warehouse equipmentParts
» Pendirian Perusahaan The Company’s establishment
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» Penawaran Umum Efek Perusahaan The Company’s Public Offering
» Susunan Entitas Anak The Company’s Subsidiaries
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» Susunan Entitas Anak lanjutan
» Komisaris, direktur dan karyawan Commissioners, directors and employees
» Komisaris, direktur dan karyawan lanjutan
» Penyelesaian UMUM lanjutan GENERAL continued
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING
» Dasar penyusunan dan penyajian laporan keuangan konsolidasian lanjutan
» Basis of preparation and presentation of the
» Prinsip-prinsip konsolidasi Principles of consolidation
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» Kombinasi bisnis Business combinations
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» Investasi jangka pendek SUMMARY OF SIGNIFICANT ACCOUNTING
» Short-term investments SUMMARY OF SIGNIFICANT ACCOUNTING
» Transaksi dengan pihak-pihak berelasi
» Transactions with related parties
» Transaksi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Transactions SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya dibayar di muka Prepaid expenses
» Sewa SUMMARY OF SIGNIFICANT ACCOUNTING
» Leases SUMMARY OF SIGNIFICANT ACCOUNTING
» Sewa lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Leases continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset tetap SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Property and equipment SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Property and equipment continued
» Penurunan nilai aset non-keuangan Impairment of non-financial assets
» Penurunan nilai aset non-keuangan lanjutan Impairment
» Stock issuance costs SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pengakuan pendapatan dan beban Revenue and expense recognition
» Imbalan kerja Employee benefits
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» Transaksi dan saldo dalam mata uang asing Foreign
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» Selisih nilai SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Instrumen keuangan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Financial assets continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» IKHTISAR KEBIJAKAN AKUNTANSI POKOK lanjutan
» Amortized cost SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Earnings per share IKHTISAR KEBIJAKAN
» Pelaporan segmen IKHTISAR KEBIJAKAN
» Segment information IKHTISAR KEBIJAKAN
» Provisi Provisions IKHTISAR KEBIJAKAN
» PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN ASUMSI OLEH MANAJEMEN
» MANAGEMENT’S USE AR CSAP 2014 Bilingual
» PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN ASUMSI OLEH MANAJEMEN lanjutan
» PENGGUNAAN AR CSAP 2014 Bilingual
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
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» INVESTASI JANGKA PENDEK SHORT-TERM INVESTMENTS
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» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PIUTANG LAIN-LAIN OTHER RECEIVABLES
» TRANSAKSI DAN SALDO DENGAN PIHAK-PIHAK BERELASI
» BALANCES AND AR CSAP 2014 Bilingual
» TRANSAKSI DAN SALDO DENGAN PIHAK-PIHAK BERELASI lanjutan
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» PERSEDIAAN lanjutan INVENTORIES continued
» ASET LANCAR LAINNYA OTHER CURRENT ASSETS
» ASET TETAP PROPERTY AND EQUIPMENT
» ASET TETAP lanjutan PROPERTY AND EQUIPMENT continued
» Time Loan lanjutan Time Loans continued
» Kredit Rekening Koran dan Akseptasi Bank Overdraft and Demand Loan
» Kredit Rekening SHORT-TERM BANK LOANS AND OTHER BORROWING continued
» Bank Overdraft SHORT-TERM BANK LOANS AND OTHER BORROWING continued
» UTANG BANK JANGKA PENDEK DAN PINJAMAN LAINNYA lanjutan
» SHORT-TERM BANK LOANS AND OTHER BORROWING continued
» UTANG USAHA lanjutan TRADE PAYABLES continued
» UTANG LAIN-LAIN OTHER PAYABLES PERPAJAKAN TAXATION
» PERPAJAKAN lanjutan TAXATION continued
» BEBAN AKRUAL ACCRUED EXPENSES
» BEBAN AKRUAL lanjutan ACCRUED EXPENSES continued UTANG BANK
» LONG-TERM BANK LOANS AND OTHER BORROWING
» UTANG BANK AR CSAP 2014 Bilingual
» LONG-TERM BANK LOANS AND OTHER BORROWING continued
» 2014 Rp Saldo utang AR CSAP 2014 Bilingual
» 2013 Rp AR CSAP 2014 Bilingual
» LONG-TERM BANK LOANS AND OTHER
» UTANG SEWA PEMBIAYAAN OBLIGATIONS UNDER FINANCE LEASE
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITY
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITY continued
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» PENJUALAN NETO lanjutan NET SALES continued
» BEBAN POKOK PENJUALAN COST OF SALES
» BEBAN PENJUALAN DAN BEBAN UMUM DAN ADMINISTRASI
» SELLING AND AR CSAP 2014 Bilingual
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» ASET DAN LIABILITAS DALAM MATA UANG ASING
» ASSETS AND AR CSAP 2014 Bilingual
» PERJANJIAN-PERJANJIAN DAN PERIKATAN AGREEMENTS AND COMMITMENTS
» PERJANJIAN-PERJANJIAN DAN PERIKATAN lanjutan
» AGREEMENTS AND AR CSAP 2014 Bilingual
» PERJANJIAN-PERJANJIAN DAN AR CSAP 2014 Bilingual
» ASET DAN LIABILITAS KEUANGAN FINANCIAL ASSETS AND LIABILITIES
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