Income tax continued IKHTISAR KEBIJAKAN
2. IKHTISAR KEBIJAKAN
AKUNTANSI YANG PENTING lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued v. Penerapan standar akuntansi revisi lain lanjutan v. Adoption of other revised accounting standards continued Efektif berlaku pada atau setelah tanggal 1 Januari 2012 lanjutan: Effective on or after January 1, 2012 continued: PSAK No. 24 Revisi 2010 “Imbalan Kerja”, mengatur akuntansi dan pengungkapan imbalan kerja. PSAK No. 24 Revised 2010 “Employee Benefits”, establish the accounting and disclosures for employee benefits. PSAK No. 34 Revisi 2010 “Akuntansi Kontrak Konstruksi”, mengatur perlakuan akuntansi pendapatan dan biaya yang berhubungan dengan kontrak konstruksi. PSAK No. 34 Revised 2010 “Accounting for Construction Contracts”, prescribes the accounting treatment of revenue and costs associated with construction contracts. PSAK No. 46 Revisi 2010 “Akuntansi Pajak Penghasilan”, mengatur perlakuan akuntansi untuk pajak penghasilan dalam menghitung konsekuensi pajak kini dan masa depan untuk pemulihan penyelesaian jumlah tercatat aset liabilitas di masa depan yang diakui pada laporan posisi keuangan; serta transaksi- transaksi dan kejadian-kejadian lain pada periode kini yang diakui pada laporan keuangan. PSAK No. 46 Revised 2010 “Accounting for Income Taxes”, prescribes the accounting treatment for income taxes to account for the current and future tax consequences of the future recovery settlement of the carrying amount of assets liabilities that are recognized in the statements of financial position; and transactions and other events of the current period that are recognized in the financial statements. PSAK No. 50 Revisi 2010 “Instrumen Keuangan: Penyajian”, menetapkan prinsip penyajian instrumen keuangan sebagai liabilitas atau ekuitas dan saling hapus aset dan liabilitas keuangan. PSAK No. 50 Revised 2010 “Financial Instruments: Presentation”, establish the principles for presenting financial instruments as liabilities or equity and for offsetting financial assets and financial liabilities. PSAK No. 53 Revisi 2010 “Pembayaran Berbasis Saham”, mengatur pelaporan keuangan entitas yang melakukan transaksi pembayaran berbasis saham. PSAK No. 53 Revised 2010 “Share-based Payment”, specify the financial reporting by an entity when it undertakes a share-based payment transaction. PSAK No. 56 Revisi 2011 “Laba per Saham”, menetapkan prinsip penentuan dan penyajian laba per saham, sehingga meningkatkan daya banding kinerja antar entitas berbeda pada periode pelaporan sama dan antar periode pelaporan berbeda untuk entitas yang sama. PSAK No. 56 Revised 2011 “Earnings per Share”, prescribes principles for the determination and presentation of earnings per share, so as to improve performance comparisons between differen entities in the same period and between different reporting periods for the same entity. PSAK No. 60 “Instrumen Keuangan: Pengungkapan”, mensyaratkan pengungkapan dalam laporan keuangan yang memungkinkan para pengguna untuk mengevaluasi signifikansi instrumen keuangan atas posisi dan kinerja keuangan; dan jenis dan besarnya risiko yang timbul dari instrumen keuangan yang mana entitas terekspos selama periode dan pada akhir periode pelaporan, dan bagaimana entitas mengelola risiko-risiko tersebut. PSAK No. 60 “Financial Instruments: Disclosures”, requires disclosures in financial statements that enable users to evaluate the significance of financial instruments for financial position and performance; and the nature and extent of risks arising from financial instruments to which the entity is exposed during the period and at the end of the reporting period, and how the entity manages those risks.Parts
» 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
» Basis of preparation of the consolidated financial statements
» Basis of preparation of the consolidated financial statements continued
» Perubahan kebijakan IKHTISAR KEBIJAKAN
» Principles of consolidation IKHTISAR KEBIJAKAN
» Prinsip-prinsip konsolidasi lanjutan Principles of consolidation continued
» Transaction with related parties
» Transaksi dan saldo dalam mata uang asing Foreign
» Aset dan liabilitas keuangan Financial assets and liabilities
» Financial assets and liabilities continued
» Financial assets and liabilities continued Aset keuangan lanjutan
» Financial assets and liabilities continued Liabilitas keuangan lanjutan
» Financial assets and liabilities continued Instrumen keuangan derivatif lanjutan
» Biaya dibayar di muka Prepaid expenses
» Penyertaan saham Investments in shares of stock
» Investments in shares of stock continued
» Fixed assets IKHTISAR KEBIJAKAN
» Fixed assets continued IKHTISAR KEBIJAKAN
» Penurunan nilai aset non-keuangan Impairment of non-financial assets
» Impairment of IKHTISAR KEBIJAKAN
» Biaya penerbitan emisi efek ekuitas Stock issuance costs
» Revenue and expense recognition
» Revenue and IKHTISAR KEBIJAKAN
» Provisi Provisions IKHTISAR KEBIJAKAN
» Provisions continued IKHTISAR KEBIJAKAN
» Imbalan kerja Employee benefits
» Employee benefits continued IKHTISAR KEBIJAKAN
» Income tax Pajak penghasilan tidak final
» Income tax continued IKHTISAR KEBIJAKAN
» Laba per saham dasar Basic earnings per share
» Informasi segmen Segment information
» Segment information continued IKHTISAR KEBIJAKAN
» Selisih perubahan IKHTISAR KEBIJAKAN
» Changes in IKHTISAR KEBIJAKAN
» Penerapan standar akuntansi revisi lain Adoption of other revised accounting
» IKHTISAR KEBIJAKAN KS 2011 LapKeu Audit
» SUMBER ESTIMASI KETIDAKPASTIAN SOURCE OF ESTIMATION UNCERTAINTY
» SUMBER ESTIMASI KS 2011 LapKeu Audit
» SOURCE OF KS 2011 LapKeu Audit
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» INVESTASI JANGKA PENDEK SHORT-TERM INVESTMENTS
» DEPOSITO BERJANGKA KS 2011 LapKeu Audit
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PIUTANG LAIN-LAIN OTHER RECEIVABLES
» PIUTANG LAIN-LAIN lanjutan OTHER RECEIVABLES continued
» SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN PIHAK-PIHAK BERELASI lanjutan SIGNIFICANT BALANCES
» SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN PIHAK-PIHAK BERELASI lanjutan
» SIGNIFICANT BALANCES KS 2011 LapKeu Audit
» INVENTORIES KS 2011 LapKeu Audit
» PERSEDIAAN lanjutan INVENTORIES continued
» UANG MUKA DAN BIAYA DIBAYAR DI MUKA ADVANCES AND PREPAID EXPENSES
» PENYERTAAN SAHAM lanjutan INVESTMENTS
» ASET TETAP lanjutan FIXED ASSETS continued
» PIUTANG JANGKA PANJANG LONG-TERM RECEIVABLES
» PINJAMAN BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued
» INSTRUMEN KEUANGAN DERIVATIF lanjutan DERIVATIVE
» INSTRUMEN KEUANGAN DERIVATIF lanjutan DERIVATIVE FINANCIAL INSTRUMENTS
» Pajak dibayar di muka Prepaid taxes
» Estimasi tagihan pajak Estimated claims for tax refund
» Beban manfaat pajak Tax expense benefit
» Pajak kini lanjutan Current tax continued Pajak tangguhan Deferred tax
» Pajak tangguhan lanjutan Deferred tax continued
» Surat Ketetapan Pajak Tax Assessment Letters
» Surat Ketetapan Pajak lanjutan Tax Assessment Letters continued
» 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
» : 1, effective on December 31, 2011 PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» LIABILITAS JANGKA PANJANG LONG-TERM LIABILITIES
» DANA PENSIUN DAN MANFAAT KARYAWAN PENSION PLANS AND EMPLOYEE BENEFITS
» DANA PENSIUN DAN MANFAAT KARYAWAN lanjutan PENSION PLANS AND EMPLOYEE BENEFITS continued
» DANA PENSIUN DAN MANFAAT KARYAWAN lanjutan
» PENSION PLANS AND EMPLOYEE BENEFITS continued
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS
» KEPENTINGAN NONPENGENDALI lanjutan NON-CONTROLLING INTERESTS continued MODAL SAHAM SHARE CAPITAL
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» SELISIH TRANSAKSI PERUBAHAN EKUITAS ENTITAS ASOSIASI
» DIFFERENCE ARISING FROM TRANSACTIONS RESULTING IN CHANGES IN THE EQUITY OF
» PENCADANGAN SALDO KS 2011 LapKeu Audit
» PENDAPATAN NETO NET REVENUES
» Total BEBAN POKOK PENDAPATAN COST OF REVENUES
» BEBAN USAHA OPERATING EXPENSES
» LABA PER SAHAM EARNINGS PER SHARE 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 mata uang Foreign exchange rate risk
» Foreign exchange rate risk continued
» Credit risk continued KEBIJAKAN DAN
» Risiko likuiditas Liquidity risk
» Liquidity risk continued KEBIJAKAN DAN
» Price risk continued KEBIJAKAN DAN
» KOMITMEN DAN PERJANJIAN PENTING SIGNIFICANT
» KOMITMEN DAN KS 2011 LapKeu Audit
» KONTINJENSI CONTINGENCIES KS 2011 LapKeu Audit
» KONTINJENSI lanjutan CONTINGENCIES continued
» ASET DAN LIABILITAS DALAM MATA UANG ASING
» ASSETS AND KS 2011 LapKeu Audit
» ASET DAN LIABILITAS DALAM MATA UANG ASING lanjutan
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» REKLASIFIKASI AKUN RECLASSIFICATION OF ACCOUNTS
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