Transaksi dan saldo dalam mata uang asing Foreign
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
h. Aset dan liabilitas keuangan lanjutan h. Financial assets and liabilities continued Aset keuangan lanjutan Financial assets continued Pengukuran setelah pengakuan awal lanjutan Subsequent measurement continued ● Aset keuangan tersedia untuk dijual [Available-For-Sale “AFS”] lanjutan ● Available-For-Sale “AFS” financial assets continued Kelompok Usaha memiliki penyertaan saham yang nilai wajarnya tidak tersedia dengan pemilikan modal kurang dari 20. Penyertaan ini dinyatakan sebesar biaya perolehan. The Group has investments in shares of stock that do not have readily determinable fair value in which the ownership interest is less than 20. These investments are carried at cost. Penghentian pengakuan aset keuangan Derecognition of financial assets Aset keuangan, atau, bila dapat diterapkan untuk bagian dari aset keuangan atau bagian dari kelompok aset keuangan serupa, dihentikan pengakuannya pada saat: A financial asset, or where applicable, a part of a financial asset or part of a group of similar financial assets, is derecognized when: i. hak kontraktual atas arus kas yang berasal dari aset keuangan tersebut berakhir; atau i. the contractual rights to receive cash flows from the asset have expired; or ii. Kelompok Usaha mentransfer hak untuk menerima arus kas yang berasal dari aset keuangan tersebut atau menanggung liabilitas untuk membayar arus kas yang diterima tersebut tanpa penundaan yang signifikan kepada pihak ketiga melalui suatu kesepakatan penyerahan dan a secara substansial mentransfer seluruh risiko dan manfaat atas kepemilikan aset keuangan tersebut, atau b secara substansial tidak mentransfer dan tidak memiliki seluruh risiko dan manfaat atas kepemilikan aset keuangan tersebut, namun telah mentransfer pengendalian atas aset keuangan tersebut. ii. the Group has transferred its rights to receive cash flows from the financial asset or has assumed an obligation to pay the received cash flows in full without material delay to a third party under a “pass-through” arrangement; and either a has transferred substantially all the risks and rewards of the financial asset, or b has neither transferred nor retained substantially all the risks and rewards of the financial asset, but has transferred control of the financial asset. Ketika Kelompok Usaha mentransfer hak untuk menerima arus kas yang berasal dari aset keuangan atau mengadakan kesepakatan penyerahan, maka Kelompok Usaha mengevaluasi sejauh mana tetap memiliki risiko dan manfaat atas kepemilikan aset keuangan tersebut. Jika Kelompok Usaha tidak mentransfer maupun tidak memiliki secara substansial seluruh risiko dan manfaat atas aset keuangan tersebut dan juga tidak mentransfer pengendalian atas aset keuangan tersebut, maka aset keuangannya diakui oleh Kelompok Usaha sebesar keterlibatannya yang berkelanjutan dengan aset keuangan tersebut. When the Group has transferred its rights to receive cash flows from a financial asset or has entered into a pass-through arrangement, it evaluates if and to what extent it has retained the risks and rewards of the financial asset ownership. When it has neither transferred nor retained substantially all the risks and rewards of the financial asset nor transferred control of the financial asset, the financial asset is recognized to the extent of the Group’s continuing involvement in the financial asset.Parts
» Krakatau Steel Biilingual US Dollar 31 Des 2015 Released
» Pendirian Perusahaan The Company’s Establishment
» Pendirian Perusahaan lanjutan The Company’s Establishment continued
» Penawaran Umum Efek Perusahaan The Company’s Public Offering
» Struktur Entitas Anak dan Entitas Asosiasi The Subsidiaries and Associates Structure
» Struktur Entitas Anak dan Entitas Asosiasi lanjutan
» The Subsidiaries and Associates Structure continued
» Dewan Komisaris, Direksi dan Karyawan Boards of Commissioners, Directors and
» Dewan Komisaris, Direksi dan Karyawan lanjutan
» Boards of Commissioners, Directors and Employees continued
» Penyelesaian Laporan UMUM lanjutan GENERAL continued
» Completion of the Consolidated Financial Statements
» Basis of preparation of the consolidated financial statements
» Dasar penyajian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Perubahan kebijakan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Perubahan kebijakan Prinsip-prinsip konsolidasi Principles of consolidation
» Prinsip-prinsip konsolidasi lanjutan Principles of consolidation continued
» Transaksi dengan pihak berelasi Transactions with related parties
» Penentuan nilai wajar Determination of fair value
» Penentuan nilai wajar lanjutan Determination of fair value continued
» Transaksi dan saldo dalam mata uang asing Foreign
» Aset dan liabilitas keuangan Financial assets and liabilities
» Aset dan liabilitas keuangan lanjutan Financial assets and liabilities continued
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Persediaan lanjutan Inventories continued
» Biaya dibayar di muka Prepaid expenses
» Penyertaan saham Investments in shares of stock
» Penyertaan saham lanjutan Investments in shares of stock continued
» Aset tetap lanjutan Fixed assets continued
» Aset real estat Real estate assets
» Aset real estat lanjutan Real estate assets continued
» Sewa Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa lanjutan Leases continued
» Penurunan nilai aset non-keuangan Impairment of non-financial assets
» Penurunan nilai aset non-keuangan lanjutan Impairment
» Biaya penerbitan emisi efek ekuitas Stock issuance costs
» Pengakuan pendapatan dan beban Revenue and expense recognition
» Pengakuan pendapatan dan beban lanjutan Revenue
» Provisi Provisions SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Provisi lanjutan Provisions continued
» Imbalan kerja Employee benefits
» Imbalan kerja lanjutan Employee benefits continued
» Pajak penghasilan Income tax
» Pajak penghasilan lanjutan Income tax continued
» Rugi per saham dasar Basic loss per share
» Rugi per saham dasar lanjutan Basic loss per share continued
» Informasi segmen Segment information
» Selisih perubahan ekuitas Entitas Anak Entitas Asosiasi
» Changes in SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Selisih perubahan ekuitas Entitas Anak Entitas Asosiasi lanjutan
» Kepentingan dalam pengaturan bersama Interest in joint arrangement
» Kepentingan dalam pengaturan bersama lanjutan
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» Standar akuntansi yang telah disahkan namun belum berlaku efektif lanjutan
» Accounting standards issued but not yet effective continued
» SUMBER ESTIMASI KETIDAKPASTIAN SOURCE OF ESTIMATION UNCERTAINTY
» SUMBER ESTIMASI KETIDAKPASTIAN lanjutan SOURCE
» PENYAJIAN KEMBALI LAPORAN KEUANGAN KONSOLIDASIAN TAHUN SEBELUMNYA
» RESTATEMENT OF Krakatau Steel Biilingual US Dollar 31 Des 2015 Released
» PENYAJIAN KEMBALI LAPORAN KEUANGAN KONSOLIDASIAN
» CASH AND CASH EQUIVALENTS continued
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» KAS DAN DEPOSITO BERJANGKA YANG DIBATASI PENGGUNAANNYA
» RESTRICTED CASH AND TIME DEPOSITS
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PIUTANG LAIN-LAIN OTHER RECEIVABLES
» SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN PIHAK-PIHAK BERELASI lanjutan SIGNIFICANT BALANCES
» SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN PIHAK-PIHAK BERELASI lanjutan
» SIGNIFICANT BALANCES Krakatau Steel Biilingual US Dollar 31 Des 2015 Released
» PERSEDIAAN INVENTORIES Krakatau Steel Biilingual US Dollar 31 Des 2015 Released
» UANG MUKA DAN BIAYA DIBAYAR DI MUKA ADVANCES AND PREPAID EXPENSES
» PENYERTAAN SAHAM lanjutan INVESTMENTS
» PIUTANG JANGKA PANJANG LONG-TERM RECEIVABLES PINJAMAN JANGKA PENDEK SHORT-TERM LOANS
» PINJAMAN JANGKA PENDEK lanjutan SHORT-TERM LOANS continued
» UTANG USAHA lanjutan TRADE PAYABLES continued
» UTANG LAIN-LAIN OTHER PAYABLES
» INSTRUMEN KEUANGAN DERIVATIF DERIVATIVE FINANCIAL INSTRUMENTS
» INSTRUMEN KEUANGAN DERIVATIF lanjutan DERIVATIVE
» Pajak dibayar di muka Prepaid taxes
» Estimasi tagihan pajak Estimated claims for tax refund
» Manfaat beban pajak Tax benefit expense
» Manfaat beban pajak lanjutan Tax benefit expense continued
» Pajak kini lanjutan Current tax continued Pajak tangguhan Deferred tax
» Pajak tangguhan lanjutan Deferred tax continued
» Pajak tangguhan lanjutan Deferred tax continued Surat Ketetapan Pajak Tax Assessment Letters
» Surat Ketetapan Pajak lanjutan Tax Assessment Letters continued
» INSTRUMEN KEUANGAN DERIVATIF lanjutan DERIVATIVE BEBAN AKRUAL ACCRUED EXPENSES
» UANG MUKA PENJUALAN DAN LAINNYA SALES AND OTHER ADVANCES
» UANG MUKA PENJUALAN DAN LAINNYA lanjutan
» SALES AND OTHER ADVANCES continued PINJAMAN JANGKA PANJANG LONG-TERM LOANS
» PINJAMAN JANGKA PANJANG LANJUTAN LONG-TERM LOANS CONTINUED
» LIABILITAS JANGKA PANJANG LONG-TERM LIABILITIES
» LIABILITAS JANGKA PANJANG lanjutan LONG-TERM LIABILITIES continued IMBALAN KERJA EMPLOYEE BENEFITS
» KEPENTINGAN NONPENGENDALI lanjutan NON-CONTROLLING INTERESTS continued
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» PENCADANGAN SALDO Krakatau Steel Biilingual US Dollar 31 Des 2015 Released
» PENDAPATAN NETO NET REVENUES
» PENDAPATAN NETO lanjutan NET REVENUES continued
» BEBAN POKOK PENDAPATAN COST OF REVENUES
» BEBAN POKOK PENDAPATAN lanjutan COST OF REVENUES continued
» BEBAN USAHA OPERATING EXPENSES
» BEBAN USAHA lanjutan OPERATING EXPENSES continued
» RUGI PER SAHAM LOSS PER SHARE
» RUGI PER SAHAM lanjutan LOSS PER SHARE continued INSTRUMEN KEUANGAN FINANCIAL INSTRUMENTS
» INSTRUMEN KEUANGAN lanjutan FINANCIAL INSTRUMENTS continued
» Risiko suku bunga atas nilai wajar dan arus kas
» Fair value and cash flow interest rate risk
» Risiko suku bunga atas nilai wajar dan arus kas lanjutan
» Fair value and cash flow interest rate risk continued
» Risiko mata uang Foreign exchange rate risk
» Risiko mata uang lanjutan Foreign exchange rate risk continued
» Risiko likuiditas Liquidity risk
» KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN lanjutan
» Risiko likuiditas lanjutan Liquidity risk continued
» FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES continued
» KOMITMEN DAN PERJANJIAN SIGNIFIKAN SIGNIFICANT
» KOMITMEN DAN PERJANJIAN SIGNIFIKAN lanjutan SIGNIFICANT COMMITMENTS
» KOMITMEN DAN PERJANJIAN SIGNIFIKAN lanjutan
» SIGNIFICANT COMMITMENTS Krakatau Steel Biilingual US Dollar 31 Des 2015 Released
» SIGNIFICANT COMMITMENTS KONTINJENSI CONTINGENCIES
» KONTINJENSI lanjutan CONTINGENCIES continued
» KONTINJENSI lanjutan CONTINGENCIES continued ASET DAN LIABILITAS DALAM MATA UANG ASING ASSETS AND
» ASET DAN LIABILITAS DALAM MATA UANG ASING lanjutan
» ASSETS AND Krakatau Steel Biilingual US Dollar 31 Des 2015 Released
» OPERASI BERSAMA JOINT OPERATIONS
» OPERASI BERSAMA lanjutan JOINT OPERATIONS continued INFORMASI SEGMEN SEGMENT INFORMATION
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