Dasar penyusunan dan penyajian laporan keuangan konsolidasian lanjutan
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES continuedi. Sewa lanjutan
i. Leases continued
Perusahaan atau Entitas Anak tertentu sebagai lessee lanjutan Sebuah aset sewa pembiayaan disusutkan selama masa manfaat dari aset tersebut. Tetapi, jika tidak terdapat kepastian memadai bahwa penyewa akan memperoleh kepemilikan di akhir masa sewa, maka aset disusutkan selama mana yang lebih pendek antara estimasi masa manfaat aset dan masa sewa. The Company or any of the Subsidiaries as a lessee continued A leased asset is depreciated over the useful life of the asset. However, if there is no reasonable certainty that the lessee will obtain ownership by the end of the lease term, the asset is depreciated over the shorter of the estimated useful life of the asset and the lease term. Bagian jangka pendek dari utang sewa pembiayaan disajikan sebagai bagian dari “Liabilitas Jangka Panjang yang Jatuh Tempo Dalam Satu Tahun”. The current portion of obligations under finance lease is presented as part of “Current Maturities of Long-term Debts”. Pembayaran sewa operasi diakui sebagai beban sewa dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian secara garis lurus selama masa sewa. Operating lease payments are recognized as rent expense in the consolidated statement of profit or loss and other comprehensive income on the straight-line basis over the lease term. Perusahaan atau Entitas Anak tertentu sebagai lessor Sewa dimana lessor tidak mengalihkan secara substansial seluruh risiko dan manfaat dari kepemilikan suatu aset diklasifikasikan sebagai sewa operasi. Biaya langsung awal yang dikeluarkan dalam menegosiasikan sewa operasi ditambahkan pada nilai tercatat dari aset sewaan dan diakui sebagai beban selama masa sewa dengan dasar yang sama dengan pendapatan sewa. The Company or any of the Subsidiaries as a lessor A lease in which the lessor does not transfer substantially all the risks and benefits of the ownership of an asset is classified as an operating lease. Initial direct costs incurred in negotiating an operating lease are added to the carrying amount of the leased asset and recognized over the lease term on the same basis as rental income. Salah satu pertimbangan dalam penentuan klasifikasi sewa adalah perbandingan antara masa sewa dengan umur ekonomis dari aset. Lebih lanjut, tanah yang hanya dapat dimiliki dalam bentuk hak atas tanah, tidak diamortisasi dan dianggap memiliki umur tak terbatas. Oleh karena itu, ketika sewa mengandung elemen tanah dan bangunan sekaligus, entitas harus menelaah klasifikasi untuk setiap elemen secara terpisah apakah sebagai sewa pembiayaan atau sewa operasi. One of the considerations in determining the lease classification is the comparison of the lease term with the economic life of the asset. Further, land could only be owned in the form of landrights which are not amortized and are considered as having an indefinite life. Therefore, when a lease includes both land and building elements, an entity should assess the classification of each element separately, whether as a finance or an operating lease. Sebagai hasil dari penelaahan terpisah yang dilakukan oleh Grup dengan mempertimbangkan perbandingan antara masa sewa dengan umur ekonomis yang ditelaah ulang dari masing- masing elemen dan faktor-faktor lainnya yang relevan, setiap elemen mungkin akan menghasilkan klasifikasi sewa yang berbeda. As a result of the separate assessment made by the Group, taking into consideration comparison of the lease term with the reassessed economic lives of the respective elements and other relevant factors, each element might result in different lease classification.Parts
» Pendirian Perusahaan The Company’s establishment
» Pendirian Perusahaan lanjutan The Company’s establishment continued
» Penawaran Umum Efek Perusahaan The Company’s Public Offering
» Penawaran Umum UMUM lanjutan GENERAL continued
» Right Issue With Pre-emptive Rights
» Susunan Entitas Anak The Company’s Subsidiaries
» Susunan Entitas Anak lanjutan The Company’s Subsidiaries continued
» Komisaris, direktur dan karyawan Commissioners, directors and employees
» Komisaris, direktur dan karyawan lanjutan Commissioners, directors and employees
» Penyelesaian UMUM lanjutan GENERAL continued
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» Dasar penyusunan dan penyajian laporan keuangan konsolidasian lanjutan
» Basis of preparation and presentation of the
» Prinsip-prinsip konsolidasi Principles of consolidation
» Prinsip-prinsip konsolidasi lanjutan Principles of consolidation continued
» Kombinasi bisnis Business combinations
» Kombinasi bisnis lanjutan Business combinations continued
» Investasi jangka pendek SUMMARY OF SIGNIFICANT ACCOUNTING
» Short-term investments SUMMARY OF SIGNIFICANT ACCOUNTING
» Transaksi dengan pihak-pihak berelasi
» Transactions with related parties
» Transaksi Transactions Persediaan Inventories
» Biaya dibayar di muka Prepaid expenses
» Sewa SUMMARY OF SIGNIFICANT ACCOUNTING
» Leases SUMMARY OF SIGNIFICANT ACCOUNTING
» Sewa lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Leases continued SUMMARY OF SIGNIFICANT ACCOUNTING
» Aset tetap SUMMARY OF SIGNIFICANT ACCOUNTING
» Property and equipment SUMMARY OF SIGNIFICANT ACCOUNTING
» Penurunan nilai aset non-keuangan Impairment of non-financial assets
» Stock issuance costs SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pengakuan pendapatan dan beban Revenue and expense recognition
» Imbalan kerja Employee benefits
» Transaksi dan saldo dalam mata uang asing Foreign
» Perpajakan Taxation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Selisih nilai SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Difference arising from transactions of entities under common control Instrumen keuangan
» Instrumen keuangan lanjutan Financial instruments continued
» Aset keuangan Financial assets
» Instrumen keuangan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Financial assets continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Amortized cost SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» IKHTISAR KEBIJAKAN AKUNTANSI POKOK lanjutan
» Laba per saham Earnings per share
» Pelaporan segmen SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Segment information SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Provisi Provisions SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN ASUMSI OLEH MANAJEMEN
» MANAGEMENT’S USE CSAP AR 2016 Bilingual
» PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN ASUMSI OLEH MANAJEMEN lanjutan
» PENGGUNAAN CSAP AR 2016 Bilingual
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» INVESTASI JANGKA PENDEK SHORT-TERM INVESTMENTS
» INVESTASI JANGKA PENDEK lanjutan SHORT-TERM INVESTMENTS continued
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PIUTANG LAIN-LAIN OTHER RECEIVABLES
» TRANSAKSI DAN SALDO DENGAN PIHAK-PIHAK BERELASI
» BALANCES AND CSAP AR 2016 Bilingual
» TRANSAKSI DAN SALDO DENGAN PIHAK-PIHAK BERELASI lanjutan
» PERSEDIAAN INVENTORIES CSAP AR 2016 Bilingual
» PERSEDIAAN lanjutan INVENTORIES continued
» ASET TETAP PROPERTY AND EQUIPMENT
» ASET TETAP lanjutan PROPERTY AND EQUIPMENT continued
» ASET KEUANGAN TIDAK LANCAR LAINNYA OTHER NON-CURRENT FINANCIAL ASSETS
» UTANG BANK JANGKA PENDEK DAN PINJAMAN LAINNYA - NETO
» SHORT-TERM BANK LOANS AND OTHER BORROWING - NET
» UTANG BANK JANGKA PENDEK DAN PINJAMAN LAINNYA - NETO lanjutan
» SHORT-TERM BANK LOANS AND OTHER BORROWING - NET continued
» Time Loan lanjutan Time Loans continued
» Kredit Rekening Koran dan Akseptasi Bank Overdraft and Demand Loan
» Kredit Rekening SHORT-TERM BANK LOANS AND OTHER BORROWING continued
» Bank Overdraft SHORT-TERM BANK LOANS AND OTHER BORROWING continued
» SHORT-TERM BANK LOANS AND OTHER BORROWING continued
» UTANG BANK JANGKA PENDEK DAN PINJAMAN LAINNYA lanjutan
» UTANG USAHA lanjutan TRADE PAYABLES continued UTANG LAIN-LAIN OTHER PAYABLES
» PERPAJAKAN TAXATION CSAP AR 2016 Bilingual
» PERPAJAKAN lanjutan TAXATION continued
» BEBAN AKRUAL ACCRUED EXPENSES
» UTANG BANK CSAP AR 2016 Bilingual
» LONG-TERM BANK LOANS AND OTHER BORROWING
» UTANG BANK LONG-TERM BANK LOANS AND OTHER BORROWING continued
» 2016 Rp Saldo utang CSAP AR 2016 Bilingual
» LONG-TERM BANK CSAP AR 2016 Bilingual
» LONG-TERM BANK LOANS AND OTHER BORROWING continued
» UTANG SEWA PEMBIAYAAN OBLIGATIONS UNDER FINANCE LEASE
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITY
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITY continued
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» PENJUALAN NETO lanjutan NET SALES continued
» BEBAN POKOK PENJUALAN COST OF SALES
» BEBAN PENJUALAN DAN BEBAN UMUM DAN ADMINISTRASI
» SELLING AND CSAP AR 2016 Bilingual
» BEBAN PENJUALAN DAN BEBAN UMUM DAN ADMINISTRASI lanjutan
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» ASET DAN LIABILITAS DALAM MATA UANG ASING
» ASSETS AND CSAP AR 2016 Bilingual
» PERJANJIAN-PERJANJIAN DAN PERIKATAN AGREEMENTS AND COMMITMENTS
» PERJANJIAN-PERJANJIAN DAN PERIKATAN lanjutan
» AGREEMENTS AND CSAP AR 2016 Bilingual
» PERJANJIAN-PERJANJIAN DAN CSAP AR 2016 Bilingual
» ASET DAN LIABILITAS KEUANGAN FINANCIAL ASSETS AND LIABILITIES
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