IKHTISAR KEBIJAKAN Citra Tubindo Tbk Bilingual June Released
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan
2. SUMMARY OF
SIGNIFICANT ACCOUNTING POLICIES continued b. Prinsip-prinsip konsolidasi lanjutanb. Principles of consolidation continued
Perubahan yang diperkenalkan oleh PSAK No. 65 mengharuskan manajemen untuk melakukan pertimbangan signifikan dalam menentukan entitas yang dikendalikan dan karenanya harus dikonsolidasikan oleh entitas induk, dibandingkan dengan persyaratan yang sebelumnya ditetapkan dalam PSAK No. 4 Revisi 2009. The changes introduced by PSAK No. 65 required management to exercise significant judgment to determine which entities are controlled, and therefore, are required to be consolidated by a parent, compared with the requirements that were imposed in PSAK No. 4 Revised 2009. Sebagai akibat dari penerapan PSAK No. 65, Grup telah mengubah kebijakan akuntansi untuk menentukan apakah Grup memiliki pengendalian atas investee. Penerapan standar ini tidak mengubah kesimpulan pengendalian oleh Grup terhadap entitas anaknya dan dalam hal keterlibatannya dengan entitas lain pada tanggal 1 Januari 2015. Penerapan PSAK No. 65 tidak berpengaruh terhadap posisi dan kinerja keuangan konsolidasian Grup. As a result of the adoption of PSAK No. 65, the Group has changed its accounting policy with respect to determining whether it has control over an investee. The adoption does not change any of the control conclusions reached by the Group in respect of its subsidiaries and its involvement with other entities as of January 1, 2015. The adoption of PSAK No. 65 has no impact on the consolidated financial position or performance of the Group. Laporan keuangan konsolidasian meliputi laporan keuangan Perusahaan dan entitas anak “Grup” pada tanggal 31 Desember setiap tahun. Kendali diperoleh bila Grup terekspos atau memiliki hak atas imbal hasil variabel dari keterlibatannya dengan investee dan memiliki kemampuan untuk mempengaruhi imbal hasil tersebut melalui kekuasaannya atas investee. Dengan demikian, Grup mengendalikan investee jika dan hanya jika Grup memiliki seluruh hal berikut ini: The consolidated financial statements include accounts of the Company and its subsidiaries “Group” as at December 31 each year. Control is achieved when the Group is exposed, or has rights, to the variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee. Thus, the Group controls an investee if and only if the Group has all of the following: a kekuasaan atas investee, yaitu hak yang ada saat ini yang memberi Grup kemampuan saat ini untuk mengarahkan aktivitas yang relevan dari investee; a power over the investee, that is existing rights that give the Group the current ability to direct the relevant activities of the investee; b eksposur atau hak atas imbal hasil variabel dari keterlibatannya dengan investee; dan b exposure, or rights, to variable returns from its involvement with the investee; and c kemampuan untuk menggunakan kekuasaannya atas investee untuk mempengaruhi jumlah imbal hasil. c the ability to use its power over the investee to affect its returns. Bila Grup memiliki hak suara atau hak serupa kurang dari mayoritas dari suatu investee, Grup mempertimbangkan semua fakta dan keadaan yang relevan dalam mengevaluasi apakah mereka memiliki kekuasaan atas investee, termasuk: When the Group has less than a majority of the voting or similar rights of an investee, the Group considers all relevant facts and circumstances in assessing whether it has power over an investee, including: a pengaturan kontraktual dengan pemilik hak suara lainnya dari investee; a the contractual arrangement with the other vote holders of the investee; b hak yang timbul atas pengaturan kontraktual lain; dan b rights arising from other contractual arrangements; and c hak suara dan hak suara potensial yang dimiliki Grup. c the G roup’s voting rights and potential voting rights.Parts
» Citra Tubindo Tbk Bilingual June Released
» Pendirian Perusahaan U M U M GENERAL
» Penawaran umum efek Perusahaan
» Struktur Perusahaan dan Entitas Anak
» Struktur Perusahaan dan Entitas Anak lanjutan
» Company’s Structure and Subsidiaries
» Manajemen kunci dan informasi lainnya Key management and other information
» Pengesahan untuk penerbitan laporan keuangan konsolidasian
» IKHTISAR KEBIJAKAN Citra Tubindo Tbk Bilingual June Released
» Dasar penyusunan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Dasar penyajian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prinsip-prinsip konsolidasi Principles of consolidation
» Principles of consolidation continued
» Principles of consolidation continued Kombinasi bisnis Business combinations
» Kombinasi bisnis lanjutan Business combinations continued
» Investasi pada entitas asosiasi Investments in associates
» Investasi pada entitas asosiasi lanjutan Investments in associates continued
» Transaksi dengan pihak-pihak berelasi
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya dibayar di muka Prepaid expenses
» Aset tetap SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Property, plant and equipment
» Aset tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Property, plant and equipment continued
» Penurunan nilai aset non-keuangan
» Impairment of non-financial assets
» Penurunan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Impairment Sewa Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa lanjutan Leases continued
» Pengakuan pendapatan dan beban
» Revenue and expense recognition
» Transaksi dan saldo dalam mata uang asing lanjutan
» Foreign currency transactions and balances continued
» Foreign currency transactions and balances continued Pajak penghasilan Income tax
» Pajak penghasilan lanjutan Income tax continued
» Laba per saham Earnings per share
» Provisi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Provisions SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penyisihan beban imbalan kerja
» Provision for employee benefits
» Penyisihan beban imbalan kerja lanjutan
» Provision for employee benefits continued
» Financial instruments SUMMARY OF
» Instrumen keuangan lanjutan Financial instruments continued
» Penentuan nilai wajar SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penentuan nilai wajar lanjutan Determination of fair value continued
» Biaya pinjaman Borrowing costs Perubahan kebijakan
» New and amended standards adopted
» Perubahan kebijakan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Changes in SUMMARY OF SIGNIFICANT ACCOUNTING
» IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan
» PERTIMBANGAN, ESTIMASI DAN ASUMSI YANG SIGNIFIKAN SIGNIFICANT ACCOUNTING JUDGEMENTS,
» PERTIMBANGAN, ESTIMASI DAN ASUMSI
» PERTIMBANGAN, ESTIMASI DAN ASUMSI YANG SIGNIFIKAN lanjutan
» SIGNIFICANT ACCOUNTING JUDGEMENTS, Citra Tubindo Tbk Bilingual June Released
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» PIUTANG USAHA TRADE RECEIVABLES
» Transaksi dan Saldo Transactions and Balances
» Nature of Relationships TRANSACTIONS AND
» Nature of Relationships continued Sifat Saldo Akun
» Perjanjian Signifikan dengan Pihak-Pihak Berelasi
» Significant Agreements with Related Parties PT Citra Tubindo Engineering CTE
» TRANSAKSI DAN SALDO DENGAN PIHAK- PIHAK BERELASI lanjutan
» TRANSACTIONS AND Citra Tubindo Tbk Bilingual June Released
» PERSEDIAAN INVENTORIES Citra Tubindo Tbk Bilingual June Released
» PERSEDIAAN lanjutan INVENTORIES continued
» BIAYA DIBAYAR DI MUKA DAN ASET LANCAR LAINNYA
» PREPAID EXPENSES AND OTHER CURRENT ASSETS
» ASET TETAP PROPERTY, PLANT AND EQUIPMENT
» ASET TETAP lanjutan PROPERTY,
» Standard Chartered Bank SCB Standard Chartered Bank SCB
» UTANG USAHA lanjutan TRADE PAYABLES continued
» ACCRUED EXPENSES Biaya akrual terdiri dari:
» LIABILITAS IMBALAN KERJA KARYAWAN JANGKA PENDEK
» SHORT-TERM EMPLOYEE BENEFITS LIABILITY Akun ini terdiri dari:
» Utang Pajak Taxes Payable Beban Pajak Kini Current Tax Expense
» PERPAJAKAN lanjutan TAXATION continued
» Beban Manfaat Pajak Tangguhan Deferred Tax Expense Benefit
» Ketetapan dan Tagihan Pajak lanjutan Tax Assessments and Claims continued
» UANG MUKA PELANGGAN ADVANCES FROM CUSTOMERS UTANG JANGKA PANJANG LONG-TERM DEBTS
» UTANG JANGKA PANJANG lanjutan LONG-TERM DEBTS continued
» LONG-TERM DEBTS continued a. Bank loans continued
» Pinjaman lain Other borrowings
» KEPENTINGAN NON-PENGENDALI NON-CONTROLLING INTERESTS
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» SALDO LABA RETAINED EARNINGS
» PENDAPATAN DARI PENJUALAN DAN JASA REVENUE FROM SALES AND SERVICES
» PENDAPATAN DARI PENJUALAN DAN JASA lanjutan
» REVENUE FROM Citra Tubindo Tbk Bilingual June Released
» BEBAN POKOK PENJUALAN DAN JASA COST OF SALES AND SERVICES
» BEBAN USAHA OPERATING EXPENSES
» PENDAPATAN OPERASI LAINNYA, BEBAN KEUANGAN DAN PENDAPATAN KEUANGAN
» OTHER OPERATING INCOME, FINANCE COSTS AND FINANCE INCOME
» PERJANJIAN SIGNIFIKAN lanjutan SIGNIFICANT AGREEMENTS continued
» IKATAN COMMITMENTS Citra Tubindo Tbk Bilingual June Released
» IKATAN lanjutan COMMITMENTS continued
» Pendapatan dari Penjualan dan Jasa Revenues from Sales and Services
» LIABILITAS IMBALAN KERJA KARYAWAN JANGKA PANJANG
» LONG-TERM EMPLOYEE BENEFITS LIABILITY
» ASET DAN LIABILITAS DALAM MATA UANG ASING
» ASSETS AND Citra Tubindo Tbk Bilingual June Released
» INSTRUMEN KEUANGAN FINANCIAL INSTRUMENTS TUJUAN DAN
» TUJUAN DAN Citra Tubindo Tbk Bilingual June Released
» INFORMASI TAMBAHAN ATAS LAPORAN ARUS KAS KONSOLIDASIAN TAHUN 2014
» SUPPLEMENTAL INFORMATION ON THE 2014 CONSOLIDATED
» HILANGNYA PENGENDALIAN ATAS ENTITAS ANAK
» LOSS OF CONTROL OF A SUBSIDIARY
» HILANGNYA PENGENDALIAN ATAS ENTITAS ANAK lanjutan
» Laba rugi CITA sebelum kehilangan kendali Profit and loss accounts of CITA before loss of
» PENYAJIAN DAN REKLASIFIKASI KEMBALI LAPORAN KEUANGAN KONSOLIDASIAN
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