INFORMASI UMUM Annual Report 2012 PKPK
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING
2. SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
- Lanjutan - Continuedc. Kombinasi bisnis - Lanjutan
c. Business combinations
- Continuedd. Kas, setara kas dan deposito
d. Cash, cash equivalents, and deposit
Jika goodwill telah dialokasikan pada suatu UPK dan operasi tertentu atas UPK tersebut dihentikan, maka goodwill yang berhubungan dengan operasi yang dihentikan tersebut termasuk dalam jumlah tercatat operasi tersebut ketika menentukan keuntungan atau kerugian dari pelepasan operasi. Goodwill yang dilepaskan tersebut diukur berdasarkan nilai relatif operasi yang dihentikan dan porsi UPK yang ditahan. Kas dan setara kas mencakup kas, simpanan yang sewaktu- waktu dapat dicairkan dan investasi likuid jangka pendek lainnya dengan jangka waktu jatuh tempo tiga bulan atau kurang. Deposito berjangka dengan jatuh tempo lebih dari tiga bulan disajikan dalam Investasi Lain-lain. Any contingent consideration to be transferred by the acquirer will be recognized at fair value at the acquisition date. Subsequent changes to the fair value of the contingent consideration which is deemed to be an asset or liability, will be recognized in accordance with PSAK 55 Revised 2006 either in profit or loss or as other comprehensive income. If the contingent consideration is classified as equity, it should not be remeasured until it is finally settled within equity. At acquisition date, goodwill is initially measured at cost being the excess of the aggregate of the consideration transferred and the amount recognized for non-controlling interest over the net identifiable assets acquired and liabilities assumed. If this consideration is lower than the fair value of the net assets of the subsidiary acquired, the difference is recognized in profit or loss. After initial recognition, goodwill is measured at cost less any accumulated impairment losses. For the purpose of impairment testing, goodwill acquired in a business combination is, from the acquisition date, allocated to each of the Company’s cash-generating units “CGUs” that are expected to benefit from the combination, irrespective of whether other assets or liabilities of the acquiree are assigned to those CGUs. Where goodwill forms part of a CGU and part of the operations within that CGU is disposed of, the goodwill associated with the operations disposed of is included in the carrying amount of the operations when determining the gain or loss on disposal of the operations. Goodwill disposed of in this circumstance is measured based on the relative values of the operations disposed of and the portion of the CGU retained. Imbalan kontinjensi yang dialihkan oleh pihak pengakuisisi diakui pada nilai wajar tanggal akuisisi. Perubahan nilai wajar atas imbalan kontinjensi setelah tanggal akuisisi yang diklasifikasikan sebagai aset atau liabilitas, akan diakui dalam laba rugi atau pendapatan komprehensif lainnya sesuai dengan PSAK 55 Revisi 2006. Jika diklasifikasikan sebagai ekuitas, imbalan kontinjensi tidak diukur kembali sampai penyelesaian selanjutnya diperhitungkan dalam ekuitas. Pada tanggal akuisisi, goodwill awalnya diukur pada biaya perolehan yang merupakan selisih lebih nilai agregat dari imbalan yang dialihkan dan jumlah setiap kepentingan non- pengendali atas selisih jumlah dari aset teridentifikasi yang diperoleh dan liabilitas yang diambil alih. Jika imbalan tersebut kurang dari nilai wajar aset bersih entitas anak yang diakuisisi, selisih tersebut diakui dalam laporan laba rugi. Setelah pengakuan awal, goodwill diukur pada biaya perolehan dikurangi akumulasi penurunan nilai. Untuk tujuan uji penurunan nilai, goodwill yang diperoleh dari suatu kombinasi bisnis, sejak tanggal akuisisi dialokasikan kepada setiap Unit Penghasil Kas “UPK” dari Perseroan yang diharapkan akan bermanfaat dari sinergi kombinasi tersebut, terlepas dari apakah aset atau liabilitas lain dari pihak yang diakuisisi ditetapkan atas UPK tersebut. Kas dan deposito berjangka yang dibatasi penggunaannya, disajikan sebagai bagian dari Aset Lain-lain. Time deposit with maturities over three months to be included in Other Investment Cash and time deposit which are restricted in use are classified as part of Other Asset Cash and cash equivalents consisting of cash, drawnable saving at anytime and other short term and liquid investment with maturities of three months or lessParts
» INFORMASI UMUM Annual Report 2012 PKPK
» GENERAL INF ORMATION Annual Report 2012 PKPK
» Dasar penyusunan laporan keuangan konsolidasian
» Basis of preparation of the consolidated financial
» Prinsip-prinsip konsolidasi SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Consolidation principles SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Kombinasi bisnis SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Business combinations SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Kas, setara kas dan deposito
» Cash, cash equivalents, and deposit
» Piutang usaha dan piutang lainnya
» Trade receivables and other receivables
» Persediaan SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Inventory SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Bill gross employer SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Aset tetap SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» F ixed assets SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Aset tetap untuk dijual - Lanjutan
» Sewa SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Leases SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Penurunan nilai aset non-keuangan
» Impairment of non-financial assets
» Penurunan nilai aset non-keuangan - Lanjutan
» Biaya eksplorasi dan pengembangan tangguhan
» Deferred exploration and development expenditures
» Provisi SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Provisions SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Kewajiban Pengelolaan Lingkungan Hidup PLH
» Provision for Environmental Reclamation Costs ERC
» Pinjaman SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Borrowing Instrumen keuangan F inancial instruments
» Instrumen keuangan - Lanjutan F inancial instruments
» Instrumen keuangan - Lanjutan
» F inancial instruments SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Transaksi dan saldo dalam mata uang asing
» Transaction and balance in foreign currency
» Transaksi dengan pihak berelasi
» Transaction with related party
» Transaksi dengan pihak berelasi - Lanjutan
» Pendapatan SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Revenues SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Perpajakan SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Taxation SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Imbalan kerja SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Post-employment benefit SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Post-employment benefit - Continued
» Pelaporan Segmen SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Information of segment SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Laba per saham SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Earning per Share SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Dividen SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Dividend SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Penggunaan estimasi SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Use of estimates SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Standar akuntansi baru SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» New accounting standards SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Standar akuntansi baru - Lanjutan
» PENYAJIAN KEMBALI LAPORAN KEUANGAN
» RESTATEMENT OF F INANCIAL STATEMENTS
» KAS DAN SETARA KAS - Lanjutan
» PIUTANG USAHA Annual Report 2012 PKPK
» TRADE RECEIVABLES Annual Report 2012 PKPK
» PIUTANG RETENSI Annual Report 2012 PKPK
» RETENTION RECEIVABLES Annual Report 2012 PKPK
» PIUTANG LAIN-LAIN Annual Report 2012 PKPK
» OTHER RECEIVABLES Annual Report 2012 PKPK
» PIUTANG LAIN-LAIN - Lanjutan
» PERSEDIAAN Annual Report 2012 PKPK
» INVENTORIES Annual Report 2012 PKPK
» TAGIHAN BRUTO KEPADA PEMBERI KERJA
» GROSS AMOUNT DUE F ROM CUSTOMERS
» BIAYA DIBAYAR DI MUKA DAN UANG MUKA
» PREPAID EXPENSES AND ADVANCES
» JAMINAN PENGADILAN PAJAK Annual Report 2012 PKPK
» JAMINAN PENGADILAN PAJAK - Lanjutan
» COURT OF TAX DEPOSIT - Continued
» JAMINAN PELAKSANAAN PEKERJAAN Annual Report 2012 PKPK
» WARRANTIES OF WORK Annual Report 2012 PKPK
» ASET TETAP Annual Report 2012 PKPK
» F IXED ASSETS Annual Report 2012 PKPK
» BIAYA EKSPLORASI TANGGUHAN Annual Report 2012 PKPK
» BIAYA EKSPLORASI TANGGUHAN - Lanjutan
» DEF ERRED EXPLORATION COSTS - Continued
» UTANG USAHA Annual Report 2012 PKPK
» TRADE PAYABLES Annual Report 2012 PKPK
» BIAYA YANG MASIH HARUS DIBAYAR
» ACCRUED EXPENSES Annual Report 2012 PKPK
» UTANG BANK Annual Report 2012 PKPK
» BANK LOANS Annual Report 2012 PKPK
» UTANG SEWA PEMBIAYAAN Annual Report 2012 PKPK
» LEASE PAYABLE Annual Report 2012 PKPK
» UTANG SEWA PEMBIAYAAN - Lanjutan
» UTANG LAIN-LAIN Annual Report 2012 PKPK
» OTHER PAYABLES Annual Report 2012 PKPK
» Pajak penghasilan Income tax
» OTHER PAYABLES - Continued PERPAJAKAN PERPAJAKAN - Lanjutan PERPAJAKAN - Lanjutan
» TAXATION - Continued Annual Report 2012 PKPK
» PERPAJAKAN - Lanjutan Annual Report 2012 PKPK
» Surat Ketetapan Pajak TAXATION - Continued
» LIABILITAS IMBALAN PURNA KARYA
» POST EMPLOYMENT BENEF IT LIABILITY
» LIABILITAS IMBALAN PURNA KARYA - Lanjutan
» POST EMPLOYMENT BENEF IT LIABILITY - Continued
» MODAL SAHAM Annual Report 2012 PKPK
» SHARE CAPITAL Annual Report 2012 PKPK
» TAMBAHAN MODAL DISETOR Annual Report 2012 PKPK
» ADDITIONAL PAID-IN CAPITAL Annual Report 2012 PKPK
» MODAL SAHAM DIPEROLEH KEMBALI
» TREASURY STOCKS Annual Report 2012 PKPK
» RETAINED EARNINGS ARE PERMITTED USES
» KEPENTINGAN NON-PENGENDALI Annual Report 2012 PKPK
» NON-CONTROLLING INTEREST Annual Report 2012 PKPK
» PENDAPATAN USAHA Annual Report 2012 PKPK
» OPERATING REVENUES Annual Report 2012 PKPK
» BEBAN POKOK PENDAPATAN USAHA
» Beban pokok penjualan batubara
» BEBAN POKOK PENDAPATAN USAHA - Lanjutan
» COST OF OPERATING REVENUE - Continued
» Beban pokok pendapatan sewa alat berat
» Cost of heavy equipment rental revenue
» BEBAN USAHA Annual Report 2012 PKPK
» OPERATING EXPENSES Annual Report 2012 PKPK
» PENDAPATAN DAN BEBAN DI LUAR USAHA
» NON-OPERATING INCOME CHARGES Annual Report 2012 PKPK
» EARNING PER SHARE Annual Report 2012 PKPK
» TRANSAKSI AKTIVITAS INVESTASI DAN PENDANAAN YANG TIDAK MEMPENGARUHI
» INFORMASI SEGMEN Annual Report 2012 PKPK
» SEGMENT INF ORMATION Annual Report 2012 PKPK
» SEGMENT INF ORMATION - Continued
» RELATED PARTY TRANSACTIONS Annual Report 2012 PKPK
» RELATED PARTY TRANSACTIONS - Continued
» KOMITMEN Annual Report 2012 PKPK
» COMMITMENT Annual Report 2012 PKPK
» KOMITMEN - Lanjutan Annual Report 2012 PKPK
» COMMITMENT - Continued Annual Report 2012 PKPK
» Manajemen Risiko Modal RISK MANAGEMENT
» Risk Management Capital RISK MANAGEMENT
» Manajemen Risiko Keuangan RISK MANAGEMENT
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