IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan Liabilitas Keuangan lanjutan Financial liabilities continued
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
r. Instrumen keuangan lanjutan r. Financial instruments continued 2. Liabilitas Keuangan lanjutan 2. Financial liabilities continued Pengukuran setelah pengakuan awal lanjutan Subsequent measurement continued ● Liabilitas keuangan yang diukur pada nilai wajar melalui laporan laba rugi ● Financial liabilities at fair value through profit or loss Liabilitas keuangan yang diukur pada nilai wajar melalui laporan laba rugi termasuk liabilitas keuangan untuk diperdagangkan dan liabilitas keuangan yang ditetapkan pada saat pengakuan awal untuk diukur pada nilai wajar melalui laporan laba rugi. Financial liabilities at fair value through profit or loss include financial liabilities held for trading and financial liabilities designated upon initial recognition at fair value through profit or loss. Liabilitas keuangan diklasifikasikan sebagai kelompok diperdagangkan jika mereka diperoleh untuk tujuan dijual atau dibeli kembali dalam waktu dekat. Liabilitas derivatif juga diklasifikasikan sebagai kelompok diperdagangkan kecuali mereka ditetapkan sebagai instrumen lindung nilai efektif. Financial liabilities are classified as held for trading if they are acquired for the purpose of selling or repurchasing in the near term. Derivative liabilities are also classified as held for trading unless they are designated as effective hedging instruments. Keuntungan atau kerugian atas liabilitas yang dimiliki untuk diperdagangkan diakui dalam laporan laba rugi komprehensif konsolidasian. Gains or losses on liabilities held for trading are recognized in the consolidated statements of comprehensive income. ● Pinjaman dan utang ● Loans and borrowings Setelah pengakuan awal, pinjaman dan utang selanjutnya diukur pada biaya perolehan diamortisasi dengan menggunakan metode SBE. After initial recognition, interest-bearing loans and borrowings are subsequently measured at amortized cost using the EIR method. Keuntungan dan kerugian diakui dalam laporan laba rugi komprehensif interim konsolidasian pada saat liabilitas dihentikan pengakuannya serta melalui proses amortisasi. Gains and losses are recognized in the interim consolidated statements of comprehensive income when the liabilities are derecognized as well as through the amortization process. 3. Saling hapus dari instrumen keuangan 3. Offsetting of financial instrumentsParts
» Perusahaan The Company UMUM GENERAL
» Perusahaan lanjutan The Company continued
» UMUM lanjutan b. Dewan Komisaris, Direksi dan Karyawan ABN ABN TMU TMU
» Transaksi dengan pihak berelasi lanjutan Transactions with related parties continued
» Biaya dibayar dimuka Prepayments Persediaan Inventories
» Sewa pembiayaan Finance leases
» Penurunan nilai aset non-keuangan lanjutan Impairment
» Biaya eksplorasi dan pengembangan tangguhan Deferred exploration and development expenditures
» Provisi Provisions Biaya pengelolaan lingkungan hidup Environmental expenses
» Biaya pengupasan tanah penutup Stripping costs
» Liabilitas imbalan pascakerja Provision for post-employment benefits
» Pengakuan pendapatan Perpajakan Taxation
» IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan Penurunan nilai
» Penerapan SAK revisi lain Adoption of other revised SAK
» Penerapan SAK revisi lain lanjutan Adoption of other revised SAK continued
» SUMBER ESTIMASI SOURCE OF ESTIMATION UNCERTAINTY continued
» SUMBER ESTIMASI KETIDAKPASTIAN lanjutan SOURCE OF ESTIMATION UNCERTAINTY continued
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued PIUTANG LAIN-LAIN OTHER RECEIVABLES
» PIUTANG LAIN-LAIN lanjutan OTHER RECEIVABLES continued PERSEDIAAN INVENTORIES
» BIAYA DIBAYAR DIMUKA PREPAYMENTS UANG MUKA ADVANCES ASET TETAP FIXED ASSETS
» ASET TETAP lanjutan FIXED ASSETS continued
» BIAYA PENGUPASAN BIAYA EKSPLORASI DAN PENGEMBANGAN TANGGUHAN DEFERRED EXPLORATION
» BIAYA EKSPLORASI DAN PENGEMBANGAN TANGGUHAN lanjutan DEFERRED EXPLORATION
» UTANG USAHA TRADE PAYABLES UTANG LAIN-LAIN OTHER PAYABLES
» Pajak dibayar dimuka Prepaid tax Utang pajak Taxes payable Beban pajak Tax expense
» Beban pajak lanjutan Tax expense continued
» Asetliabilitas pajak tangguhan Deferred tax assetsliabilities
» BIAYA MASIH HARUS DIBAYAR ACCRUED EXPENSES PERPAJAKAN lanjutan TAXATION continued
» UTANG BANK lanjutan BANK LOANS continued
» UTANG BANK lanjutan BANK LOANS continued SEWA PEMBIAYAAN FINANCE LEASES
» SEWA PEMBIAYAAN lanjutan FINANCE LEASES continued
» LIABILITAS UNTUK PENGELOLAAN DAN REKLAMASI LINGKUNGAN HIDUP DAN
» LIABILITAS IMBALAN PASCAKERJA PROVISION
» LIABILITAS IMBALAN PASCAKERJA lanjutan PROVISION
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL DIVIDEN DIVIDENDS
» PENJUALAN SALES BEBAN POKOK PENJUALAN COST OF GOODS SOLD
» INSTRUMEN DERIVATIF DERIVATIVE INSTRUMENTS
» TRANSAKSI DAN SALDO PIHAK BERELASI RELATED PARTY TRANSACTIONS AND
» TRANSAKSI DAN SALDO PIHAK BERELASI lanjutan RELATED PARTY TRANSACTIONS AND BALANCES continued
» INSTRUMEN KEUANGAN lanjutan FINANCIAL INSTRUMENTS continued
» KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES
» Subsidiary – ABN PERJANJIAN DAN KOMITMEN PENTING SIGNIFICANT
» Entitas anak – ABN lanjutan Subsidiary – ABN continued
» Entitas anak – ABN lanjutan Subsidiary – ABN continued Entitas anak - IM Subsidiary - IM
» Entitas anak - IM lanjutan Subsidiary - IM continued
» Pengutamaan Pemasokan INFORMASI PENTING LAINNYA lanjutan OTHER
» Priority to Fulfill Domestic Requirement on Mineral and Coal continued
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