Faktor Musiman dalam Operasi Seasonality of Operations
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING
Lanjutan2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
Kombinasi bisnis entitas sepengendali dicatat berdasarkan PSAK No. 38 Revisi 2012, “Kombinasi Bisnis Entitas Sepengendali,” dengan menggunakan metode penyatuan kepemilikan. Selisih antara harga pengalihan dengan nilai buku dicatat dalam akun “Selisih Nilai Transaksi dengan Entitas Sepengendali” dan disajikan sebagai bagian dari “Tambahan Modal Disetor” dalam laporan posisi keuangan konsolidasian interim dan selanjutnya tidak dapat diakui sebagai laba rugi direalisasi maupun direklasifikasi ke saldo laba. Business combinations of entities under common control are accounted for based on PSAK No. 38 Revised 2012, “Business Combinations of Entities under Common Control,” using the pooling of interest method. The difference between the transfer price and the book value is recorded under the “Difference in Value from Transaction with Entities under Common Control” account and presented as part of “Additional Paid-in Capital” in the interim consolidated statement of financial position and subsequently should not be recognized as a realized gain or loss or reclassified to retained earnings. Penerapan secara prospektif PSAK No. 38 2012, “Kombinasi Bisnis Entitas Sepengendali”, yang menggantikan PSAK No. 38 2004, “Akuntansi Restrukturisasi Entitas Sepengendali” efektif tanggal 1 Januari 2013, tidak berdampak material terhadap laporan keuangan konsolidasi interim Kelompok Usaha. The prospective application of PSAK No. 38 2012, “Business Combinations of Entities under Common Control,” which superseded PSAK No. 38 2004, “Accounting for Restructuring of Entities under Common Control” effective January 1, 2013, did not have a material impact on the Group’s interim consolidated financial statements. d. Kas d. Cash Kas terdiri dari saldo kas dan bank yang tidak digunakan sebagai jaminan atau dibatasi penggunaannya. Cash consists of cash on hand and in banks that are not pledged as collateral or restricted in use. e. Instrumen Keuangan e. Financial Instruments Efektif tanggal 1 April 2013, Kelompok Usaha menerapkan ISAK No. 27, “Pengalihan Aset dari Pelanggan” dan ISAK No. 28, “Pengakhiran Liabilitas Keuangan dengan Instrumen Keuangan”. Penerapan interpretasi tersebut tidak memberi pengaruh terkait dalam laporan keuangan konsolidasian. Effective April 1, 2013, the Group adopted ISAK No. 27, “Transfer of Assets from Customers” and ISAK No. 28, “Extinguishing Financial Liabilities with Equity Instruments”. The adoption of these interpretations did not have material impact in the interim consolidated financial statements. 1 Aset keuangan 1 Financial assets Pengakuan awal Initial recognition Aset keuangan pada awalnya diakui sebesar nilai wajarnya ditambah biaya transaksi, kecuali untuk aset keuangan yang diklasifikasikan pada nilai wajar melalui laporan laba rugi yang pada awalnya diukur dengan nilai wajar. Klasifikasi aset keuangan antara lain sebagai aset keuangan yang ditetapkan untuk diukur pada nilai wajar melalui laporan laba rugi FVTPL, investasi dimiliki hingga jatuh tempo HTM, pinjaman yang diberikan dan piutang atau aset keuangan tersedia untuk dijual AFS. Kelompok Usaha menetapkan klasifikasi aset keuangannya pada saat pengakuan awal dan, sepanjang diperbolehkan dan diperlukan, ditelaah kembali pengklasifikasian aset tersebut pada setiap akhir periode pelaporan. Financial assets are recognized initially at fair value plus transaction costs, except for those financial assets classified at fair value through profit or loss which are initially measured at fair value. Financial assets are classified as financial assets at fair value through profit or loss FVTPL, held-to-maturity investments HTM, loans and receivables or available-for-sale financial assets AFS. The Group determines the classification of its financial assets at initial recognition and, where allowed and appropriate, re-evaluates the designation of such assets at each end of reporting period.Parts
» 73 financial statement 30 june 2014
» Pendirian Perusahaan UMUM GENERAL
» Penawaran Umum Saham Perdana Initial Public Offering
» Dewan Komisaris dan Direksi serta Karyawan Boards of Commissioners and Directors and
» Struktur Entitas Anak Structure of Subsidiaries
» UMUM Lanjutan GENERAL Continued
» Faktor Musiman dalam Operasi Seasonality of Operations
» Penyelesaian Laporan Keuangan Konsolidasian Interim
» Completion of the Interim Consolidated Financial Statements
» Dasar Penyusunan Laporan Keuangan Konsolidasian Interim dan Pernyataan Kepatuhan
» Basis of Preparation of Interim Consolidated Financial Statements and Statement of
» Prinsip-prinsip Konsolidasi Interim Principles of Interim Consolidation
» Kombinasi bisnis Business combination
» Kas Cash Instrumen Keuangan Financial Instruments
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
» Transaksi dengan Pihak-Pihak Berelasi Transactions with Related Parties
» Piutang Receivables SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
» Biaya Dibayar di Muka Prepaid Expenses
» Piutang Plasma Due from Plasma
» Investasi pada Entitas Asosiasi dan Entitas Pengendali
» Investments in Associates and Jointly Controlled Entities
» Tanaman Perkebunan Plantations SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
» Penurunan Nilai Aset Non-Keuangan Impairment of Non-Financial Assets
» Dana Yang Dibatasi Penggunaannya Restricted Funds
» Proyek Pengembangan Usaha Business Development Projects
» BebanTangguhan Hak atas Tanah Deferred Cost of Land Rights
» Dividen Dividends SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
» Imbalan Kerja Employee Benefits
» Sewa Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
» Biaya Pinjaman Borrowing Costs
» Beban Emisi Saham Stock Issuance Costs
» Provisi dan Kontinjensi Provisions and Contingencies
» Pengakuan Pendapatan dan Beban Revenue and Expenses Recognition
» Transaksi dan Saldo Mata Uang Asing Foreign Currency Transactions and Balances
» Pajak Penghasilan Income Taxes
» IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN Lanjutan
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
» Pertimbangan Judgments CRITICAL ACCOUNTING ESTIMATES AND JUDGMENTS
» ESTIMASI DAN PERTIMBANGAN AKUNTANSI YANG PENTING Lanjutan
» Estimasi dan Asumsi Estimates and Assumptions
» CRITICAL ACCOUNTING ESTIMATES AND JUDGMENTS Continued
» DIVESTASI ENTITAS ANAK DIVESTMENT OF A SUBSIDIARY
» DIVESTASI ENTITAS ANAK Lanjutan DIVESTMENT OF A SUBSIDIARY Continued
» KAS CASH 73 financial statement 30 june 2014
» PIUTANG USAHA Lanjutan TRADE RECEIVABLES Continued
» Pihak berelasi Related party
» PERSEDIAAN INVENTORIES 73 financial statement 30 june 2014
» PERSEDIAAN Lanjutan INVENTORIES Continued
» ASET LANCAR LAIN-LAIN OTHER CURRENT ASSETS
» PIUTANG PLASMA Lanjutan DUE FROM PLASMA Continued
» INVESTASI PADA EFEK EKUITAS INVESTMENTS IN EQUITY SECURITIES
» INVESTASI PADA EFEK EKUITAS Lanjutan INVESTMENTS IN EQUITY SECURITIES Continued
» Tanaman menghasilkan Mature plantations
» TANAMAN PERKEBUNAN Lanjutan PLANTATIONS Continued
» Tanaman belum menghasilkan Immature plantations
» ASET TETAP Lanjutan FIXED ASSETS Continued
» GOODWILL GOODWILL 73 financial statement 30 june 2014
» DANA YANG DIBATASI PENGGUNAANYA RESTRICTED FUNDS
» DANA YANG DIBATASI PENGGUNAANYA Lanjutan RESTRICTED FUNDS Continued
» Proyek Sarolangun Sarolangun Project
» Proyek Pesisir Pesisir Project
» Proyek Batanghari Batanghari Project
» BEBAN TANGGUHAN HAK ATAS TANAH - NETO DEFERRED COSTS OF LAND RIGHTS
» PINJAMAN BANK JANGKA PENDEK SHORT-TERM BANK LOANS
» UTANG USAHA - PIHAK KETIGA TRADE PAYABLES - THIRD PARTIES
» UTANG USAHA - PIHAK KETIGA Lanjutan TRADE PAYABLES - THIRD PARTIES Continued
» BEBAN MASIH HARUS DIBAYAR ACCRUED EXPENSES
» UTANG DIVIDEN DIVIDENDS PAYABLE
» UANG MUKA PENJUALAN ADVANCES ON SALES PINJAMAN JANGKA PANJANG LONG-TERM LOANS
» PINJAMAN JANGKA PANJANG Lanjutan LONG-TERM LOANS Continued
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITY
» LIABILITAS IMBALAN KERJA Lanjutan EMPLOYEE BENEFITS LIABILITY Continued
» Modal ditempatkan dan disetor penuh Issued and fully paid
» MODAL SAHAM Lanjutan SHARE CAPITAL continued
» Cadangan umum General reserve
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» SELISIH KURS KARENA PENJABARAN LAPORAN KEUANGAN
» EXCHANGE DIFFERENCES DUE TO FINANCIAL STATEMENTS TRANSLATION
» BEBAN POKOK PENJUALAN COST OF SALES
» BEBAN POKOK PENJUALAN Lanjutan COST OF GOODS SOLD Continued
» BEBAN USAHA OPERATING EXPENSES
» BEBAN KEUANGAN - NETO FINANCE COSTS - NET
» Pajak dibayar di Muka Prepaid tax
» Taksiran tagihan kelebihan pajak Estimated claims for tax refund
» Manfaat beban pajak penghasilan Income tax benefits expenses
» LAIN-LAIN - NETO MISCELLANEOUS - NET PERPAJAKAN Lanjutan TAXATION Continued
» Pajak tangguhan Deferred tax
» Surat Pemeriksaan Pajak Tax Assessment
» PERPAJAKAN Lanjutan TAXATION Continued
» Peraturan Pemerintah Government Regulations
» SALDO DAN TRANSAKSI-TRANSAKSI DENGAN PIHAK BERELASI
» Piutang lain-lain Other receivables
» SALDO DAN TRANSAKSI-TRANSAKSI DENGAN PIHAK BERELASI Lanjutan
» Piutang pihak berelasi Due from related parties
» Kompensasi Manajemen Kunci Key Management Compensation
» Hubungan dan Sifat Transaksi Pihak Berelasi Relationship and Nature of Related Parties
» LABA RUGI PER SAHAM INCOME LOSS PER SHARE
» LABA RUGI PER SAHAM Lanjutan INCOME LOSS PER SHARE Continued
» PERJANJIAN DAN IKATAN YANG SIGNIFIKAN SIGNIFICANT AGREEMENTS AND COMMITMENTS
» PERJANJIAN DAN IKATAN YANG SIGNIFIKAN
» SIGNIFICANT AGREEMENTS AND COMMITMENTS
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN Lanjutan SEGMENT INFORMATION continued
» LIABILITAS BERSYARAT CONTINGENCIES 73 financial statement 30 june 2014
» LIABILITAS BERSYARAT Lanjutan CONTINGENCIES Continued
» KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES
» KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN Lanjutan
» FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES Continued
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