Transaksi dan saldo dalam mata uang asing
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
q. Instrumen keuangan
lanjutan q. Financial instruments continued Aset keuangan lanjutan Financial assets continued Penurunan nilai dari aset keuangan lanjutan Impairment of financial assets continued Bukti penurunan nilai dapat meliputi indikasi pihak peminjam atau kelompok pihak peminjam mengalami kesulitan keuangan signifikan, wanprestasi atau tunggakan pembayaran bunga atau pokok, terdapat kemungkinan bahwa pihak peminjam akan dinyatakan pailit atau melakukan reorganisasi keuangan lainnya dan pada saat data yang dapat diobservasi mengindikasikan adanya penurunan yang dapat diukur atas estimasi arus kas masa datang, seperti meningkatnya tunggakan atau kondisi ekonomi yang berkorelasi dengan wanprestasi. Evidence of impairment may include indications that the debtors or a group of debtors is experiencing significant financial difficulty, default or delinquency in interest or principal payments, the probability that they will enter bankruptcy or other financial reorganisation and where observable data indicate that there is a measurable decrease in the estimated future cash flows, such as changes in arrears or economic conditions that correlate with defaults. • Aset keuangan dicatat pada biaya perolehan diamortisasi • Financial assets carried at amortized cost Untuk pinjaman yang diberikan dan piutang yang dicatat pada biaya perolehan diamortisasi, Perusahaan pertama kali menentukan apakah terdapat bukti obyektif mengenai penurunan nilai secara individual atas aset keuangan yang signifikan secara individual, atau secara kolektif untuk aset keuangan yang jumlahnya tidak signifikan secara individual. For loans and receivable carried at amortized cost, the Company and Subsidiaries first assess whether there is any objective evidence of impairment exists individually for financial assets that are individually significant, or collectively for financial assets that are not individually significant. Jika Perusahaan dan Anak Perusahaan menentukan tidak terdapat bukti obyektif mengenai penurunan nilai atas aset keuangan yang dinilai secara individual, terlepas aset keuangan tersebut signifikan atau tidak, maka aset tersebut dimasukkan ke dalam kelompok aset keuangan yang memiliki karakteristik risiko kredit yang sejenis dan menilai penurunan nilai kelompok tersebut secara kolektif. Aset yang penurunan nilainya dinilai secara individual, dan untuk itu kerugian penurunan nilai diakui atau tetap diakui, tidak termasuk dalam penilaian penurunan nilai secara kolektif. If the Company and Subsidiaries determine that no objective evidence of impairment exists for an individually assessed financial asset, whether significant or not, the asset is included in a group of financial assets with similar credit risk characteristics and collectively assessed them for impairment. Assets that are individually assessed for impairment and for which an impairment loss is, or continues to be recognized, are not included in a collective assessment of impairment.Parts
» Pendirian Perusahaan UMUM GENERAL
» Establishment of the Company
» Public Offering of the Company’s Shares
» UMUM lanjutan MDRN Annual Report 20101
» Penawaran Umum Efek Perusahaan lanjutan
» Public Offering of the Company’s Shares continued
» Struktur Perusahaan dan Anak Perusahaan The Company’s and Subsidiaries’ Structure
» Struktur Perusahaan dan Anak Perusahaan lanjutan
» The Company’s and Subsidiaries’ Structure continued
» Dewan Komisaris, Direksi dan Komite Audit serta Karyawan
» Boards of Commissioners, Directors, Audit Committee and Employees
» are as follows: MDRN Annual Report 20101
» Dewan Komisaris, Direksi dan Komite Audit serta Karyawan lanjutan
» Dasar penyajian laporan keuangan
» Prinsip-prinsip konsolidasi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Principles of consolidation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Setara kas SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Cash equivalents SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Cadangan kerugian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Allowance for impairment losses
» Transaksi dengan pihak yang mempunyai hubungan istimewa
» Transactions with related parties
» Transaksi dengan pihak yang mempunyai hubungan istimewa lanjutan
» Persediaan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya dibayar di muka Prepaid
» Aset tetap Property, plant and equipment
» Aset tetap lanjutan Property, plant and equipment continued
» Imbalan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Selisih lebih biaya perolehan penyertaan atas aset bersih Anak Perusahaan
» Excess of cost of investments over the equity in net assets of Subsidiaries
» Beban Tangguhan Hak Atas Tanah Deferred Landrights Acquisition Costs
» Aset disewakan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Leased property SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya waralaba awal Initial franchise cost
» Pengakuan pendapatan dan beban Revenue
» Transaksi dan saldo dalam mata uang asing
» Foreign currency transactions and
» Pajak Penghasilan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Income Tax SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pajak Penghasilan Instrumen keuangan Financial instruments
» Instrumen keuangan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
» Informasi segmen usaha Segment information
» Penggunaan estimasi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Use of estimates SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» PENJUALAN ANAK MDRN Annual Report 20101
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» PIUTANG USAHA MDRN Annual Report 20101
» ACCOUNTS RECEIVABLE – TRADE MDRN Annual Report 20101
» PIUTANG USAHA lanjutan MDRN Annual Report 20101
» ACCOUNTS RECEIVABLE – TRADE continued
» TRANSAKSI DAN SALDO DENGAN PIHAK- PIHAK YANG MEMPUNYAI HUBUNGAN
» TRANSACTIONS AND BALANCES WITH RELATED PARTIES continued
» PIUTANG LAIN-LAIN MDRN Annual Report 20101
» OTHER RECEIVABLES MDRN Annual Report 20101
» PERSEDIAAN INVENTORIES MDRN Annual Report 20101
» PERSEDIAAN lanjutan MDRN Annual Report 20101
» INVENTORIES continued MDRN Annual Report 20101
» UANG MUKA INVESTASI SAHAM ADVANCE FOR INVESTMENT IN SHARES OF
» ASET TETAP lanjutan MDRN Annual Report 20101
» SELISIH LEBIH BIAYA PEROLEHAN
» EXCESS OF COST OF INVESTMENTS OVER THE EQUITY IN NET ASSETS OF
» ASET DISEWAKAN LEASED PROPERTY
» HUTANG BANK JANGKA PENDEK SHORT-TERM BANK LOANS
» HUTANG BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued
» HUTANG USAHA ACCOUNTS PAYABLE
» HUTANG USAHA lanjutan ACCOUNTS PAYABLE continued
» PERPAJAKAN TAXATION MDRN Annual Report 20101
» PERPAJAKAN lanjutan TAXATION continued
» HUTANG BANK JANGKA PANJANG LONG-TERM LOANS
» HUTANG BANK JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» PENJUALAN BERSIH lanjutan NET SALES continued
» BEBAN USAHA OPERATING EXPENSES
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» PERJANJIAN-PERJANJIAN PENTING, IKATAN DAN KONTINJENSI
» SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES
» PERJANJIAN-PERJANJIAN PENTING, IKATAN DAN KONTINJENSI lanjutan
» SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Beban imbalan kerja - bersih dibulatkan Net employee benefits expense rounded-off
» Kewajiban imbalan kerja dibulatkan Employee benefits liability rounded-off
» KEWAJIBAN IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITY continued
» INSTRUMEN KEUANGAN FINANCIAL INSTRUMENTS
» INSTRUMEN KEUANGAN lanjutan FINANCIAL INSTRUMENTS continued
» KEBIJAKAN DAN TUJUAN MANAJEMEN
» ASET DAN KEWAJIBAN DALAM MATA UANG ASING
» ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES
» PENERAPAN AWAL PSAK NO. 50 REVISI 2006 DAN PSAK NO. 55 REVISI 2006
Show more