Aset Tetap dan Penyusutan Lanjutan
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN Lanjutan
k. Instrumen Keuangan Lanjutan
k.1 Aset Keuangan Lanjutan Penurunan Nilai Aset Keuangan
Aset keuangan, selain aset keuangan FVPTL, dievaluasi terhadap indikator penurunan nilai pada setiap tanggal Laporan Posisi Keuangan. Aset keuangan diturunkan nilainya bila terdapat bukti obyektif, sebagai akibat dari satu atau lebih peristiwa yang terjadi setelah pengakuan awal aset keuangan, dan peristiwa yang merugikan tersebut berdampak pada estimasi arus kas masa depan atas aset keuangan yang dapat diestimasi secara handal. Untuk investasi ekuitas AFS yang tercatat dan tidak tercatat dibursa, penurunan yang signifikan atau jangka panjang pada nilai wajar dari investasi ekuitas dibawah biaya perolehannya dianggap sebagai bukti obyektif penurunan nilai. Untuk aset keuangan lainnya, bukti obyektif penurunan nilai termasuk sebagai berikut: • Kesulitan keuangan signifikan yang dialami penerbit atau pihak peminjam; atau • Pelanggaran kontrak, seperti terjadinya wanprestasi atau tunggakan pembayaran pokok atau bunga; atau • Terdapat kemungkinan bahwa pihak peminjam akan dinyatakan pailit atau melakukan reorganisasi keuangan. Untuk aset keuangan yang diukur pada biaya perolehan yang diamortisasi, jumlah kerugian penurunan nilai merupakan selisih antara nilai tercatat aset keuangan dengan nilai kini dari estimasi arus kas masa datang yang didiskontokan menggunakan tingkat suku bunga efektif awal dari aset keuangan.2. SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES Continuedk. Financial Instruments
Continued k.1 Financial Assets Continued Impairment of Financial Assets Financial assets, other than those at FTPVL, are assessed for indicators of impairment at each Statement of Financial Position date. Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows of the financial assets have been impacted. For listed and unlisted equity investments classified as AFS, a significant or prolonged decline in the fair value of the security below its cost is considered to be objective evidence of impairment. For all other financial assets, objective evidence of impairment could include: • Significant financial difficulty of the issuer or counterparty; or • Default or delinquency in interest or principal payments; or • Probability that the borrower will enter a bankruptcy or financial reorganization. For financial assets carried at amortized cost, the amount of the impairment is the difference between the asset’s carrying amount and the present value of estimated future cash flows, discounted at the financial asset’s original effective interest rate.Parts
» Akasha Wira International Tbk 2013
» 0.67 Akasha Wira International Tbk 2013
» Credit Risk Akasha Wira International Tbk 2013
» Risiko Kredit Akasha Wira International Tbk 2013
» Risiko Nilai Tukar Mata Uang
» Risiko Suku Bunga Akasha Wira International Tbk 2013
» Risk of Foreign Exchange Rate
» Interest Rate Risk Akasha Wira International Tbk 2013
» Liquidity Risk Akasha Wira International Tbk 2013
» Price Risk Akasha Wira International Tbk 2013
» Risk of Competition Akasha Wira International Tbk 2013
» Risiko Likuiditas Akasha Wira International Tbk 2013
» Risiko Harga Akasha Wira International Tbk 2013
» Risiko Persaingan Akasha Wira International Tbk 2013
» UMUM a. Risk of Termination of License Agreement with Nestlé, SA.
» GENERAL a. Risk of Termination of License Agreement with Nestlé, SA.
» UMUM Lanjutan Risk of Termination of License Agreement with Nestlé, SA.
» GENERAL Continued Pendirian dan Informasi Umum Lanjutan
» Risk of Changes in Laws and Regulations Establishment and General Information
» Penawaran Umum Efek Perseroan
» UMUM Lanjutan Public Offfering of the Company’s
» Penawaran Umum Efek Perseroan Lanjutan
» GENERAL Continued Dewan Komisaris, Direksi, Komite Audit
» Public Offfering of the Company’s
» UMUM Lanjutan Boards of Commissioners, Directors, Audit Committee and Employees
» GENERAL Continued Boards of Commissioners, Directors, Audit Committee and Employees
» IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN Lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN Lanjutan
» Piutang Usaha dan Piutang Bukan Usaha Beban Ditangguhkan
» Deferred Expenses Akasha Wira International Tbk 2013
» Investment Properties Akasha Wira International Tbk 2013
» Aset Tetap dan Penyusutan Lanjutan
» Fixed Assets and Depreciation Continued
» Transaksi Sewa Lanjutan Akasha Wira International Tbk 2013
» Lease Transactions Continued Akasha Wira International Tbk 2013
» Instrumen Keuangan Financial Instruments Instrumen Keuangan Lanjutan
» Instrumen Keuangan Lanjutan Instrumen Keuangan Lanjutan
» Instrumen Keuangan Lanjutan Akasha Wira International Tbk 2013
» 1 Aset Keuangan Lanjutan Penghentian Pengakuan Aset Keuangan
» 2 Liabilitas Keuangan dan Instrumen Ekuitas
» Financial Instruments Akasha Wira International Tbk 2013
» 2 Financial Liabilities and Equity
» 2 Liabilitas Keuangan dan Instrumen Ekuitas Lanjutan
» 2a Liabilitas Keuangan Penghentian Pengakuan Liabilitas
» 2b Instrumen Ekuitas Akasha Wira International Tbk 2013
» 2a Financial Liabilities Continued Derecognition of Financial Liabilities
» 2b Equity Instruments Akasha Wira International Tbk 2013
» 4 Estimasi Nilai Wajar Akasha Wira International Tbk 2013
» Laba per Saham Akasha Wira International Tbk 2013
» SUMMARY OF SIGNIFICANT ACCOUNTING
» Earnings per Share Akasha Wira International Tbk 2013
» PIUTANG USAHA Management Use of Judgment,
» TRADE RECEIVABLES Management Use of Judgment,
» UANG MUKA DAN BIAYA DIBAYAR DIMUKA
» ADVANCES AND PREPAYMENTS Management Use of Judgment,
» UANG MUKA DAN BIAYA DIBAYAR DIMUKA PAJAK DIBAYAR
» REFUNDABLE DEPOSITS Management Use of Judgment,
» UANG JAMINAN Lanjutan Management Use of Judgment,
» ASET TETAP Management Use of Judgment,
» FIXED ASSETS Continued Management Use of Judgment,
» ASET TETAP FIXED ASSETS Continued
» SHORT-TERM BANK LOAN Management Use of Judgment,
» UTANG USAHA Management Use of Judgment,
» TRADE PAYABLES Continued Management Use of Judgment,
» UTANG PAJAK Management Use of Judgment,
» TAXES PAYABLE Management Use of Judgment,
» UTANG BUKAN USAHA DAN BEBAN MASIH
» NON-TRADE PAYABLES AND ACCRUED EXPENSES
» PINJAMAN BANK JANGKA PANJANG
» LONG-TERM BANK Management Use of Judgment,
» LONG-TERM BANK LOAN Continued
» IMBALAN KERJA Management Use of Judgment,
» EMPLOYEE Management Use of Judgment,
» IMBALAN KERJA Lanjutan Management Use of Judgment,
» EMPLOYEE BENEFITS Continued Management Use of Judgment,
» MODAL SAHAM Management Use of Judgment,
» SHARE Management Use of Judgment,
» TAMBAHAN MODAL Management Use of Judgment,
» ADDITIONAL PAID-IN CAPITAL Management Use of Judgment,
» PENYISIHAN SALDO LABA UNTUK CADANGAN UMUM
» APPROPRIATION FOR GENERAL RESERVE
» PENJUALAN BERSIH Management Use of Judgment,
» NET SALES Management Use of Judgment,
» BEBAN POKOK PENJUALAN Management Use of Judgment,
» BEBAN POKOK PENJUALAN Lanjutan
» COST OF GOODS SOLD Continued
» BEBAN PENJUALAN Management Use of Judgment,
» SELLING Management Use of Judgment,
» PENGHASILAN BEBAN LAIN-LAIN Management Use of Judgment,
» PENGHASILAN KEUANGAN Management Use of Judgment,
» FINANCE Management Use of Judgment,
» BIAYA KEUANGAN Management Use of Judgment,
» PAJAK PENGHASILAN Management Use of Judgment,
» INCOME Management Use of Judgment,
» PAJAK PENGHASILAN Lanjutan Management Use of Judgment,
» PERJANJIAN YANG Management Use of Judgment,
» SIGNIFICANT Management Use of Judgment,
» PERJANJIAN YANG SIGNIFIKAN Lanjutan
» SIGNIFICANT AGREEMENTS Continued Management Use of Judgment,
» ASET DAN LIABILITAS MONETER DALAM
» MONETARY ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES
» INFORMASI SEGMEN Management Use of Judgment,
» SEGMENT Management Use of Judgment,
» INFORMASI SEGMEN Lanjutan Management Use of Judgment,
» SEGMENT INFORMATION Continued ASET DAN LIABILITAS KEUANGAN FINANCIAL ASSETS AND LIABILITIES
» ASET DAN LIABILITAS KEUANGAN Lanjutan FINANCIAL ASSETS AND LIABILITIES Continued
» ASET DAN LIABILITAS KEUANGAN Lanjutan
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