Saling hapus dari instrumen keuangan Offsetting of financial instruments
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
u. Instrumen keuangan lanjutan u. Financial instruments continued 6. Penurunan nilai aset keuangan 6. Impairment of financial assets Pada setiap akhir tahun pelaporan, manajemen mengevaluasi apakah terdapat bukti yang objektif bahwa aset keuangan atau kelompok aset keuangan mengalami penurunan nilai. At the end of reporting years, management assesses whether there is objective evidence that a financial asset or group of financial assets is impaired. Untuk pinjaman yang diberikan dan piutang yang dicatat pada biaya perolehan diamortisasi, manajemen pertama kali menentukan apakah terdapat bukti objektif mengenai penurunan nilai secara individual atas aset keuangan yang signifikan secara individual, atau secara kolektif untuk aset keuangan yang jumlahnya tidak signifikan secara individual. For loans and receivables carried at amortized cost, management first assesses whether objective evidence of impairment exists individually for financial assets that are individually significant, or collectively for financial assets that are not individually significant. Jika manajemen menentukan tidak terdapat bukti objektif mengenai penurunan nilai atas aset keuangan yang dinilai secara individual, terlepas aset keuangan tersebut signifikan atau tidak, maka aset tersebut dimasukkan ke dalam kelompok aset keuangan yang memiliki karakteristik risiko kredit yang sejenis dan menilai penurunan nilai kelompok tersebut secara kolektif. Aset keuangan yang penurunan nilainya dinilai secara individual, dan untuk itu kerugian penurunan nilai diakui atau tetap diakui, tidak termasuk dalam penilaian penurunan nilai secara kolektif. If management determines that no objective evidence of impairment exists for an individually assessed financial asset, whether significant or not, they include the asset in a group of financial assets with similar credit risk characteristics and collectively assess them for impairment. Financial assets that are individually assessed for impairment and for which an impairment loss is, or continues to be recognized, are not included in a collective assessment of impairment. Jika terdapat bukti objektif bahwa kerugian penurunan nilai telah terjadi, jumlah kerugian tersebut diukur sebagai selisih antara nilai tercatat aset dengan nilai kini estimasi arus kas masa datang tidak termasuk ekspektasi kerugian kredit masa datang yang belum terjadi. Nilai kini estimasi arus kas masa datang didiskonto menggunakan suku bunga efektif awal dari aset keuangan tersebut. Jika pinjaman yang diberikan dan piutang memiliki suku bunga variabel, tingkat diskonto untuk mengukur setiap kerugian penurunan nilai adalah suku bunga efektif terkini. If there is objective evidence that an impairment loss has occurred, the amount of the loss is measured as the difference between the carrying value of assets and the present value of estimated future cash flows excluding future expected credit losses that have not yet been incurred. The present value of the estimated future cash flows is discounted at the financial asset’s original effective interest rate. If a loan and receivable has a variable interest rate, the discount rate for measuring impairment loss is the current effective interest rate.Parts
» Perusahaan lanjutan The Company continued
» Dewan Komisaris, Direksi, Manajemen kunci dan Karyawan
» Boards of Commissioners, Directors, Key management personnel and Employees
» Subsidiaries continued UMUM lanjutan
» Persetujuan penerbitan laporan keuangan konsolidasian
» Authorization to issue the consolidated financial statements
» Dasar Penyajian IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN
» Prinsip-prinsip Konsolidasian Principles of Consolidation
» Prinsip-prinsip Konsolidasian lanjutan Principles of Consolidation continued
» Business Combination transaction among entities under common control
» Transaksi dengan pihak berelasi Transactions with related parties
» Transactions with related parties continued
» Biaya dibayar dimuka Prepayments
» Persediaan Inventories Aset tetap Fixed assets
» Sewa Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penurunan nilai aset non-keuangan Impairment of non-financial assets
» Penurunan nilai aset non-keuangan lanjutan Impairment Pengeluaran eksplorasi,
» Exploration, evaluation and development
» Pengeluaran eksplorasi, SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Tanaman perkebunan Plantations SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Beban tangguhan Deferred charges
» Provisi Provisions SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya pengupasan tanah penutup lanjutan Stripping costs continued
» Liabilitas imbalan kerja SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pengakuan pendapatan dan beban Revenue and expense recognition Perpajakan Taxation
» Instrumen keuangan lanjutan Financial instruments continued
» Liabilitas Keuangan lanjutan Financial liabilities continued
» Saling hapus dari instrumen keuangan Offsetting of financial instruments
» Nilai wajar instrumen keuangan The fair value of financial instruments
» Biaya perolehan diamortisasi instrumen keuangan
» Amortized cost of financial instruments
» Instrumen keuangan derivatif Derivative financial instruments
» Laba per saham dasar Earnings per share
» Informasi segmen Segment information
» Standar Akuntansi Keuangan “SAK”
» Financial Accounting Standards “SAK”
» IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan
» Standar Akuntansi yang telah Diterbitkan namun belum Berlaku Efektif lanjutan
» Accounting Standards SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» PERTIMBANGAN, ESTIMASI 2014 Q1 Financial Report
» KOMBINASI BISNIS BUSINESS COMBINATION
» KOMBINASI BISNIS lanjutan 2014 Q1 Financial Report
» BUSINESS COMBINATION continued 2014 Q1 Financial Report
» PIUTANG USAHA 2014 Q1 Financial Report
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued PIUTANG LAIN-LAIN
» PIUTANG LAIN-LAIN lanjutan PERSEDIAAN
» PERSEDIAAN lanjutan BIAYA DIBAYAR DIMUKA DAN UANG MUKA
» TANAMAN PERKEBUNAN PLANTATIONS 2014 Q1 Financial Report
» TANAMAN PERKEBUNAN lanjutan PLANTATIONS continued
» ASET TETAP lanjutan FIXED ASSETS continued
» ASET EKSPLORASI DAN EVALUASI EXPLORATION AND EVALUATION ASSETS
» PROPERTI TAMBANG MINING PROPERTIES
» Saldo 31 Des. 2012 2014 Q1 Financial Report
» UTANG LAIN-LAIN OTHER PAYABLES BEBAN AKRUAL ACCRUED EXPENSES
» Pajak dibayar dimuka Prepaid taxes
» Beban pajak lanjutan Tax expense continued
» Asetliabilitas pajak tangguhan Deferred tax assetsliabilities
» Tax Assessments PERPAJAKAN lanjutan TAXATION continued
» Administration PERPAJAKAN lanjutan TAXATION continued
» UANG MUKA PELANGGAN ADVANCES FROM CUSTOMERS
» Bank Sindikasi Syndicated banks
» Bank Sindikasi lanjutan Syndicated banks continued
» Standard Chartered UTANG BANK lanjutan BANK LOANS continued
» PT Bank Rakyat Indonesia Persero, Tbk “BRI”
» PT Bank BNP Paribas Indonesia BNP Paribas
» Lembaga Pembiayaan Ekspor Indonesia Lembaga Pembiayaan Ekspor Indonesia
» SEWA PEMBIAYAAN FINANCE LEASES
» SEWA PEMBIAYAAN lanjutan FINANCE LEASES continued LIABILITAS UNTUK
» LIABILITAS UNTUK 2014 Q1 Financial Report
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITIES
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITIES continued
» TAMBAHAN MODAL DISETOR - NETO ADDITIONAL PAID-IN CAPITAL - NET DIVIDEN DIVIDENDS
» KEPENTINGAN NON-PENGENDALI NON-CONTROLLING INTEREST
» PENJUALAN SALES 2014 Q1 Financial Report
» BEBAN POKOK PENJUALAN COST OF GOODS SOLD
» BEBAN POKOK PENJUALAN lanjutan COST OF GOODS SOLD continued
» BEBAN PENJUALAN DAN PEMASARAN SELLING AND MARKETING EXPENSES
» BEBANPENDAPATAN LAIN-LAIN-NETO OTHER EXPENSESINCOME-NET
» INSTRUMEN DERIVATIF DERIVATIVE INSTRUMENTS
» TRANSAKSI DAN SALDO PIHAK BERELASI RELATED
» TRANSAKSI DAN SALDO PIHAK BERELASI lanjutan RELATED PARTY
» LABA PER SAHAM DASAR BASIC EARNINGS PER SHARE
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING MONETARY ASSETS
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING lanjutan
» MONETARY ASSETS INFORMASI SEGMEN USAHA SEGMENT INFORMATION
» INFORMASI SEGMEN USAHA lanjutan SEGMENT INFORMATION continued
» INSTRUMEN KEUANGAN FINANCIAL INSTRUMENTS
» INSTRUMEN KEUANGAN lanjutan FINANCIAL INSTRUMENTS continued KEBIJAKAN DAN
» KEBIJAKAN DAN 2014 Q1 Financial Report
» The Company PERJANJIAN DAN KOMITMEN PENTING SIGNIFICANT
» Entitas anak - ABN Subsidiary
» Entitas anak – PERJANJIAN DAN
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