UMUM lanjutan Acset Indonusa Tbk 2015
2. IKHTISAR
KEBIJAKAN AKUNTANSI YANG PENTING lanjutan2. SUMMARY
OF SIGNIFICANT ACCOUNTING POLIClES continueda. Dasar
penyusunan laporan keuangan konsolidasian lanjutana. Basis of preparation of the consolidated
financial statements continued Perubahan atas Pernyataan Standar Akuntansi Keuangan “PSAK” dan Interpretasi Standar Akuntansi Keuangan “ISAK” lanjutan Changes in the Statements of Financial Accounting Standards “SFAS” and Interpretations of Statements of Financial Accounting Standards “ISFAS” continued - PSAK No. 24 Revisi 2013, “Imbalan kerja” - SFAS No. 24 Revised 2013, “Employee benefits” Penerapan PSAK No. 24 Revisi 2013 “Imbalan Kerja” mengakibatkan perubahan kebijakan akuntansi Grup sebagai berikut: The adoption of SFAS No. 24 Revised 2013 “Employee Benefits” results in changes to the Group’s accounting policies as follows: - Seluruh biaya jasa lalu diakui langsung di laporan laba rugi. Sebelumnya, biaya jasa lalu diakui berdasarkan metode garis lurus sepanjang periode vesting jika perubahan bersifat kondisional terhadap sisa jasa pekerja untuk periode waktu tertentu periode vesting. - All past service costs are now recognised immediately in profit or loss. Previously, past service costs were recognised on a straight line basis over the vesting period if the changes were conditional on the employees remaining in service for a specified period of time the vesting period. - Biaya bunga dan imbal hasil yang diharapkan dari aset program diganti dengan nilai bunga bersih yang dihitung berdasarkan tingkat diskonto terhadap kewajiban aset imbalan pasti bersih. - The interest cost and expected return on plan assets is replaced with a net interest amount that is calculated by applying the discount rate to the net defined benefit liability asset. - Keuntungan dan kerugian aktuarial berganti nama menjadi pengukuran kembali dan akan diakui secara langsung pada penghasilan komprehensif lain. Keuntungan dan kerugian aktuaria tidak akan lagi ditangguhkan dengan pendekatan koridor atau diakui dalam laporan laba dan rugi. Hal ini mungkin untuk meningkatkan neraca dan volatilitas penghasilan komprehensif lain. Pengukuran kembali diakui dalam penghasilan komprehensif lain tidak akan diakui kembali melalui laporan laba rugi pada periode berikutnya. - Actuarial gains and losses are renamed as remeasurement and will be recognised immediately in other comprehensive income. Actuarial gains and losses will no longer be deferred using the corridor approach or recognised in profit or loss. This is likely to increase balance sheet and other comprehensive income volatility. Remeasurements recognised in other comprehensive income will not be recycled through profit or loss in subsequent periods. - Revisi standar ini juga mensyaratkan pengungkapan yang lebih ekstensif. Pengungkapan tersebut telah di terapkan di Catatan 19. - The revised standard also requires more extensive disclosures. These have been provided in Note 19. Sesuai dengan ketentuan PSAK No. 25 “Kebijakan Akuntansi, Perubahan Estimasi Keuangan dan Kesalahan”, perubahan pengakuan biaya jasa lalu dan keuntungan dan kerugian aktuarial tersebut dipertimbangkan sebagai perubahan kebijakan akuntansi. In accordance with SFAS No. 25 “Accounting Policies, Changes in Accounting Estimates and Errors”, the changes of past service costs and actuarial gans and losses recognition are considered as changes in accounting policies.Parts
» Konstruksi Penunjang Jasa Konstruksi Construction
» Construction Support Service Perdagangan Konstruksi Penunjang Jasa Konstruksi Perdagangan
» Trading Construction Construction Support Service Trading
» Aset Lancar Aset Tidak Lancar Current Assets
» Non-Current Assets Liabilitas Jangka Pendek Liabilitas Jangka Panjang
» Current Liabilities Non-Current Liabilities Pendapatan bersih Beban Pokok Pendapatan
» Proit for the year Proit after tax attributable to owners of the parent Rasio Likuiditas
» Akuntabilitas Prinsip Dasar Transparency Basic Principle Accountability Basic Principle
» Pertanggungjawaban Prinsip Dasar Independensi Prinsip Dasar Responsibility Basic Principle
» Independency Basic Principle Kewajaran dan Kesetaraan Prinsip Dasar
» Fairness and Equality Basic Principle
» Menyetujui dan mengesahkan Laporan Tahunan Perseroan untuk tahun buku 2013 termasuk didalamnya
» Bagaimana Kita Berbisnis Perilaku di Tempat Kerja How we Do Business
» Konlik Kepentingan Conlict of Interest
» Vision Structure 2. Strategy System Control Process Values
» UMUM Acset Indonusa Tbk 2015
» Pendirian dan informasi umum
» Establishment and general information
» UMUM lanjutan Acset Indonusa Tbk 2015
» Penawaran umum saham GENERAL continued
» Dewan Komisaris, Dewan Direksi, Komite
» Entitas Anak GENERAL continued
» Dasar Basis of preparation of the consolidated
» Basis of preparation of the consolidated
» Basis of preparation of the consolidated Konsolidasi Consolidation
» Foreign currency translation SUMMARY
» Penjabaran mata uang asing lanjutan
» Foreign currency translation continued
» Aset keuangan lanjutan SUMMARY
» Financial assets continued SUMMARY
» Piutang usaha dan piutang non-usaha
» Trade receivables and non-trade receivables
» Jumlah kontraktual tagihan dan utang bruto
» Proyek dalam pelaksanaan SUMMARY
» Project under construction SUMMARY
» Fixed assets and depreciation
» Aset tetap dan penyusutan lanjutan
» Fixed assets and depreciation continued
» Pendapatan diterima dimuka Unearned revenues
» Penurunan nilai aset non-keuangan
» Impairment of non-financial assets
» Utang usaha dan utang non-usaha
» Imbalan kerja lanjutan SUMMARY
» Employee benefit continued SUMMARY
» Saham dan biaya emisi saham Shares and share issuance costs
» Pengakuan pendapatan dan beban
» Revenue and expense recognition
» IKHTISAR Acset Indonusa Tbk 2015
» IKHTISAR ESTIMASI DAN PERTIMBANGAN AKUNTANSI
» ESTIMASI DAN PERTIMBANGAN AKUNTANSI
» Deposito berjangka lanjutan KAS
» Time deposits continued 31122015 KAS
» Deposito berjangka yang dibatasi penggunaannya
» Restricted time deposits 31122015 KAS
» TRADE AND NON-TRADE RECEIVABLES
» PIUTANG USAHA DAN NON-USAHA lanjutan
» TRADE Acset Indonusa Tbk 2015
» PIUTANG RETENSI Acset Indonusa Tbk 2015
» RETENTION RECEIVABLES Acset Indonusa Tbk 2015
» PIUTANG RETENSI lanjutan Acset Indonusa Tbk 2015
» RETENTION RECEIVABLES continued Acset Indonusa Tbk 2015
» PERSEDIAAN Acset Indonusa Tbk 2015
» INVENTORIES Acset Indonusa Tbk 2015
» JUMLAH Acset Indonusa Tbk 2015
» UANG MUKA Acset Indonusa Tbk 2015
» ADVANCES Acset Indonusa Tbk 2015
» BIAYA DIBAYAR DIMUKA PREPAID EXPENSES
» ASET TETAP lanjutan FIXED ASSETS continued
» INVESTASI PADA ENTITAS ASOSIASI DAN VENTURA BERSAMA
» INVESTMENT IN Acset Indonusa Tbk 2015
» INVESTASI PADA ENTITAS ASOSIASI DAN VENTURA BERSAMA lanjutan
» UTANG USAHA lanjutan TRADE PAYABLES
» AKRUAL ACCRUALS Acset Indonusa Tbk 2015
» UTANG BANK lanjutan BANK LOANS continued
» UTANG KEPADA PEMEGANG SAHAM LOAN FROM SHAREHOLDERS
» PINJAMAN LAIN-LAIN OTHER BORROWINGS
» PINJAMAN LAIN-LAIN lanjutan OTHER BORROWINGS continued
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFIT OBLIGATIONS
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFIT OBLIGATIONS continued
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFIT LIABILITIES continued
» Pajak dibayar dimuka PERPAJAKAN TAXATION
» Prepaid taxes PERPAJAKAN TAXATION
» Utang pajak PERPAJAKAN TAXATION
» Taxes payable PERPAJAKAN TAXATION
» Bebanmanfaat pajak penghasilan PERPAJAKAN lanjutan TAXATION continued
» Income tax expensesbenefits PERPAJAKAN lanjutan TAXATION continued
» Administrasi PERPAJAKAN lanjutan TAXATION continued
» KEPENTINGAN NONPENGENDALI NONCONTROLLING INTEREST
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» CADANGAN WAJIB STATUTORY RESERVE
» DIVIDEN DIVIDENDS Acset Indonusa Tbk 2015
» PENDAPATAN USAHA REVENUES Acset Indonusa Tbk 2015
» PENDAPATAN USAHA lanjutan REVENUES continued
» Beban pokok pendapatan BEBAN EXPENSES
» Cost of revenue BEBAN EXPENSES
» Beban berdasarkan sifat BEBAN EXPENSES
» BEBAN lanjutan EXPENSES continued
» BIAYA DAN PENGHASILAN KEUANGAN FINANCE COSTS AND INCOME
» Sifat hubungan dan transaksi
» Nature of relationship and transactions
» INFORMASI MENGENAI Acset Indonusa Tbk 2015
» Transaksi RELATED PARTY INFORMATION continued
» Saldo RELATED PARTY INFORMATION continued
» Saldo lanjutan RELATED PARTY INFORMATION continued
» Kompensasi manajemen kunci RELATED PARTY INFORMATION continued
» ASET DAN LIABILITAS DALAM MATA UANG ASING
» ASSETS AND Acset Indonusa Tbk 2015
» ASET DAN LIABILITAS DALAM MATA UANG ASING lanjutan
» PERJANJIAN Acset Indonusa Tbk 2015
» SIGNIFICANT AGREEMENTS, Acset Indonusa Tbk 2015
» LABA DASAR PER SAHAM BASIC EARNINGS PER SHARE MANAJEMEN RISIKO KEUANGAN FINANCIAL RISK MANAGEMENT
» Faktor-faktor risiko keuangan Financial risk factors
» Faktor-faktor risiko keuangan lanjutan
» Financial risk factors continued
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