Sewa lanjutan Leases continued
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
m. Sewa lanjutan m. Leases continued Selanjutnya, suatu sewa diklasifikasikan sebagai sewa operasi, jika sewa tidak mengalihkan secara substansial seluruh risiko dan manfaat yang terkait dengan kepemilikan aset. Moreover, leases classify as operating lease, if leases which do not transfer substantially all the risks and rewards incidental to ownership of the leased item are classified as operating leases. Sewa Pembiayaan - sebagai Lessee Finance Lease - as Lessee Berdasarkan PSAK No. 30 Revisi 2011, dalam sewa pembiayaan, Grup mengakui aset dan liabilitas dalam laporan posisi keuangan konsolidasian pada awal masa sewa, sebesar nilai wajar aset sewaan atau sebesar nilai kini dari pembayaran sewa minimum, jika nilai kini lebih rendah dari nilai wajar. Pembayaran sewa minimum dipisahkan antara bagian yang merupakan beban keuangan dan bagian yang merupakan pelunasan liabilitas sewa. Beban keuangan dialokasikan pada setiap periode selama masa sewa, sehingga menghasilkan tingkat suku bunga periodik yang konstan atas saldo liabilitas. Based on PSAK No. 30 Revised 2011, under a finance lease, the Group shall recognize assets and liabilities in its consolidated statements of financial position at amounts equal to the fair value of the leased property or, if lower, the present value of the minimum lease payments, each determined at the inception of the lease. Minimum lease payments shall be apportioned between the finance charge and the reduction of the outstanding liability. The finance charge shall be allocated to each period during the lease term so as to produce a constant periodic rate of interest on the remaining balance of the liability. Sewa Operasi - sebagai Lessee Operating Lease - as Lessee Dalam sewa operasi, Grup mengakui pembayaran sewa sebagai beban dengan dasar garis lurus straight-line basis selama masa sewa. Under an operating lease, the Group recognized lease payments as an expense on a straight-line basis over the lease term. Sewa Operasi - sebagai Lessor Operating Lease - as Lessor Dalam sewa menyewa biasa, Grup mengakui aset untuk sewa operasi di laporan posisi keuangan konsolidasian sesuai sifat aset tersebut. Pendapatan sewa operasi diakui sebagai pendapatan atas dasar garis lurus selama masa sewa. Under an operating lease, the Group shall present assets subject to operating leases in its consolidated statements of financial position according to the nature of the asset. Lease income from operating leases shall be recognized as income on a straight-line basis over the lease term. n. Pengakuan Pendapatan dan Beban n. Revenues and Expenses RecognitionParts
» SOCI FS 30 JUNI 2017 1501489197
» Pendirian Perusahaan dan Informasi Umum
» Dewan Komisaris, Direksi dan Karyawan Boards of Commissioners, Directors and
» Penawaran Umum Struktur Entitas Anak Perusahaan The Structure of the Company
» Struktur Entitas UMUM lanjutan GENERAL continued
» Struktur Entitas Penyelesaian Laporan Completion of the Consolidated Financial Statements
» Prinsip-prinsip Konsolidasi lanjutan Principles of Consolidation continued Akuntansi Kombinasi
» Kombinasi Bisnis Business Combination
» Kombinasi Bisnis lanjutan Business Combination continued
» Aset dan Liabilitas Keuangan lanjutan Financial Assets and Liabilities continued
» Financial Assets and Liabilities continued i Aset Keuangan lanjutan
» Transaksi dengan Pihak-pihak Berelasi lanjutan Transactions with
» Persediaan Inventory Beban Dibayar Dimuka Prepaid Expenses
» Aset Tetap lanjutan Fixed Assets continued
» Aset Takberwujud Intangible Asset
» Sewa lanjutan Leases continued
» Pengakuan Pendapatan Kontrak Konstruksi Construction Contract
» Imbalan Kerja Employee Benefits
» Pajak Penghasilan lanjutan Income Tax continued
» Akuntansi Accounting for Tax Amnesty Assets and
» Informasi Segmen SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Standar Akuntansi Baru New Accounting Standards
» Standar Akuntansi Baru lanjutan New Accounting Standards continued
» SUMBER ESTIMASI SOURCE OF ESTIMATION UNCERTAINTY
» PENDIRIAN, AKUISISI DAN PENGHENTIAN ENTITAS ANAK ESTABLISHMENTS, ACQUISITIONS
» PENDIRIAN, AKUISISI DAN PENGHENTIAN ENTITAS ANAK lanjutan ESTABLISHMENTS, ACQUISITIONS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» KAS YANG DIBATASI PENGGUNAANNYA RESTRICTED CASH PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued PERSEDIAAN INVENTORIES
» ASET TETAP lanjutan FIXED ASSETS continued ASET TAKBERWUJUD INTANGIBLE ASSET
» PT Bank Artha Graha Internasional Tbk BAG PT Bank Artha Graha Internasional Tbk BAG
» PT Bank Central Asia Tbk BCA lanjutan PT Bank Central Asia Tbk BCA
» PT Bank Mandiri Persero Tbk Mandiri lanjutan PT Bank Mandiri Persero Tbk Mandiri continued
» PT PINJAMAN BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued
» UTANG USAHA TRADE PAYABLES UTANG USAHA lanjutan TRADE PAYABLES continued
» UTANG LAIN-LAIN OTHER PAYABLES PERPAJAKAN TAXATION PERPAJAKAN lanjutan TAXATION continued
» PERPAJAKAN lanjutan TAXATION continued
» SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI lanjutan BALANCES AND
» PT Bank Mandiri Persero Tbk Mandiri PT Bank Mandiri Persero Tbk Mandiri
» PT Bank OCBC NISP Tbk OCBC dan Oversea-Chinese
» PT Bank Central Asia Tbk BCA lanjutan PT
» DBS Bank Lt, Singapura DBS DBS Bank Lt, Singapore DBS
» DBS Bank Lt, Singapura DBS lanjutan DBS
» CIMB Bank Berhad, Singapura CIMB
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITIES
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITIES continued
» DIVIDEN DIVIDEND LABA PER SAHAM EARNINGS PER SHARE
» PENDAPATAN NETO NET REVENUES BEBAN POKOK PENDAPATAN COST OF REVENUES
» Risiko pasar lanjutan Market risk lanjutan
» Risiko kredit lanjutan Credit risk lanjutan Risiko likuiditas Liquidity risk
» BEBAN USAHA 27. OPERATING EXPENSES BEBAN KEUANGAN FINANCE COSTS NILAI WAJAR
» FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES
» NILAI WAJAR FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES continued
» SEGMEN OPERASI lanjutan OPERATING SEGMENT continued
Show more