Liabilitas imbalan kerja SUMMARY
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan
2. SUMMARY
OF SIGNIFICANT ACCOUNTING POLICIES continued r. Liabilitas imbalan kerja r. Employee benefit liabilities Imbalan kerja jangka pendek Short - term employee benefits Imbalan kerja jangka pendek adalah imbalan kerja yang jatuh tempo dalam jangka waktu dua belas bulan setelah akhir tahun pelaporan dan diakui pada saat pekerja telah memberikan jasa kerjanya. Short - term employee benefits are employee benefits which are due for payment within twelve months after the reporting year and recognized when the employees have rendered this related service . Imbalan kerja jangka panjang Long - term employee benefits Perhitungan estimasi liabilitas untuk imbalan kerja yang memenuhi kriteria sebagai imbalan manfaat pasti ditentukan dengan menggunakan metode aktuarial Projected Unit Credit. The calculation of estimated liability for employment benefits which meet the criteria as defined benefit is determined using the Projected Unit Credit Actuarial Method. Keuntungan atau kerugian aktuarial diakui sebagai pendapatan atau beban apabila akumulasi keuntungan atau kerugian aktuarial neto yang belum diakui pada akhir tahun pelaporan sebelumnya melebihi 10 dari nilai kini liabilitas imbalan pasti pada tanggal tersebut. Keuntungan atau kerugian ini diakui atas dasar metode garis lurus selama perkiraan rata-rata sisa masa kerja karyawan. Actuarial gains or losses are recognized as income or expense when the net cumulative unrecognized actuarial gains or losses at the end of the previous reporting year exceed 10 of the present value of defined benefit obligation at that date. These gains or losses are recognized on a straight-line method over the expected average remaining service years of the employees. Biaya jasa kini diakui sebagai beban tahun berjalan. Biaya jasa lalu dibebankan langsung pada laporan laba rugi komprehensif konsolidasian, kecuali bila perubahan terhadap manfaat tergantung pada status kepegawaian pekerja di masa yang akan datang periode vesting. Dalam hal ini, biaya jasa lalu diamortisasikan secara garis lurus sepanjang periode vesting. Current service cost is expensed in the current year. Past service costs are recognized immediately in the consolidated statements of comprehensive income, unless the changes to the benefit are conditional on the employees remaining in service for a specified period of time the vesting period. In this case, past service costs are amortized on a straight-line method over the vesting period. s. Pengakuan pendapatan dan beban s. Revenue and expense recognitionParts
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» Employment Practices Product Responsibility
» Perusahaan The Company GENERAL
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» Liabilitas imbalan kerja SUMMARY
» Revenue and Perpajakan Taxation
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» Taxation continued Instrumen keuangan Financial instruments
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» Standar Akuntansi Accounting Standards
» PERTIMBANGAN, ESTIMASI ar english toba bara 2014 small size
» PERTIMBANGAN, SIGNIFICANT ar english toba bara 2014 small size
» PERTIMBANGAN, SIGNIFICANT ACCOUNTING ar english toba bara 2014 small size
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» PIUTANG USAHA TRADE RECEIVABLES
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» PIUTANG LAIN-LAIN lanjutan OTHER RECEIVABLES continued PERSEDIAAN INVENTORIES
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» PERPAJAKAN lanjutan TAXATION continued
» Bank Sindikasi Syndicated banks Perjanjian tertanggal 2 Agustus 2011
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» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITIES continued
» MODAL SAHAM ar english toba bara 2014 small size
» DIVIDEN KAS lanjutan CASH DIVIDENDS continued
» SELISIH AKUISISI KERUGIAN KUMULATIF
» KEPENTINGAN NON-PENGENDALI NON-CONTROLLING INTERESTS PENJUALAN SALES
» BEBAN POKOK PENJUALAN COST OF GOODS SOLD
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» Uang muka - jangka panjang Advances - long-term portion
» Utang dividen Dividend payables Utang lain - lain Other payables
» ASET DAN MONETARY ASSETS INFORMASI SEGMEN USAHA OPERATING SEGMENT INFORMATION
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