Aset Tetap SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
2. RINGKASAN KEBIJAKAN AKUNTANSI POKOK lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
j. Penurunan
Nilai Aset Non-keuangan lanjutanj. Impairment
of Non-financial Assets continued Jumlah terpulihkan dari suatu aset baik aset individual maupun UPK adalah jumlah yang lebih tinggi antara nilai wajarnya dikurangi biaya untuk menjual dengan nilai pakainya. Jika nilai tercatat aset lebih besar daripada nilai terpulihkannya, maka aset tersebut dianggap mengalami penurunan nilai dan nilai tercatat aset diturunkan menjadi sebesar nilai terpulihkannya. Rugi penurunan nilai diakui pada laba rugi sebagai “rugi penurunan nilai”. Dalam menghitung nilai pakai, estimasi arus kas masa depan neto didiskontokan ke nilai kini dengan menggunakan tingkat diskonto sebelum pajak yang menggambarkan penilaian pasar kini dari nilai waktu uang dan risiko spesifik atas aset. An asset’s either individual asset or CGU recoverable amount is the higher of the asset’s fair value less costs to sell and its value in use. Where the carrying amount of the asset exceeds its recoverable amount, the asset is considered impaired and is written down to its recoverable amount. Impairment losses are recognized in profit or loss as “impairment losses”. In assessing the value in use, the estimated net future cash flows are discounted to their present value using a pre- tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. Dalam menentukan nilai wajar dikurangi biaya untuk menjual, digunakan harga transaksi pasar terakhir, jika tersedia. Jika tidak terdapat transaksi tersebut, Kelompok Usaha menggunakan model penilaian yang sesuai untuk menentukan nilai wajar aset. Perhitungan-perhitungan ini dikuatkan oleh penilaian berganda atau indikator nilai wajar lain yang tersedia. In determining fair value less costs to sell, recent market transactions are taken into account, if available. If no such transactions can be identified, an appropriate valuation model is used to determine the fair value of the asset. These calculations are corroborated by valuation multiples or other available fair value indicators. Kerugian penurunan nilai, jika ada, diakui pada laba rugi sesuai dengan kategori biaya yang konsisten dengan fungsi dari aset yang diturunkan nilainya. Impairment losses, if any, are recognized in profit or loss under expense categories that are consistent with the functions of the impaired assets. Penilaian dilakukan pada setiap akhir periode pelaporan apakah terdapat indikasi bahwa rugi penurunan nilai yang telah diakui dalam periode sebelumnya untuk suatu aset mungkin tidak ada lagi atau mungkin telah menurun. Jika indikasi tersebut ada, maka entitas mengestimasi jumlah terpulihkan aset tersebut. An assessment is made at the end of each reporting period as to whether there is any indication that previously recognized impairment losses for an asset may no longer exist or may have decreased. If such indication exists, the recoverable amount is estimated. Kerugian penurunan nilai yang telah diakui dalam periode sebelumnya untuk suatu aset dibalik hanya jika terdapat perubahan asumsi- asumsi yang digunakan untuk menentukan jumlah terpulihkan aset tersebut sejak rugi penurunan nilai terakhir diakui. A previously recognized impairment loss for an asset is reversed only if there has been a change in the assumptions used to determine the asset’s recoverable amount since the last impairment loss was recognized.Parts
» Indocement Tunggal Prakarsa Tbk Bilingual 31Mar2017 INTP 280417
» Establishment of the Company
» Establishment of the Company continued
» Penawaran Umum Efek Perusahaan Company’s Public Offering
» Company’s Public Offering continued
» Struktur Perusahaan dan Entitas Anaknya The
» Dewan Komisaris dan Direksi, Komite Audit dan Karyawan
» Boards of Commissioners and Directors, Audit Committee and Employees
» Basis of Preparation of the Consolidated Financial Statements
» Dasar Penyajian Prinsip-prinsip Konsolidasi Principles of Consolidation
» Prinsip-prinsip Konsolidasi lanjutan Principles of Consolidation continued
» Kas dan Setara Kas Cash and Cash Equivalents
» Cadangan Penurunan Nilai Piutang Allowance for Impairment of Receivables
» Transaksi dengan Pihak-pihak Berelasi Transactions with Related Parties
» Persediaan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Investasi pada Entitas Asosiasi Investments in Associated Companies
» Biaya Dibayar Dimuka Prepaid Expenses
» Aset Tetap SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Fixed Assets SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset Tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Fixed Assets continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penurunan Nilai Aset Non-keuangan
» Impairment of Non-financial Assets
» Penurunan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Impairment SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa lanjutan Leases continued
» Kapitalisasi Biaya Pinjaman SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Capitalization of Borrowing Costs
» Properti Investasi Investment Property
» Properti Investasi lanjutan Investment Property continued
» Aset Takberwujud Intangible Assets
» Aset Takberwujud lanjutan Intangible Assets continued
» Imbalan Kerja lanjutan Employee Benefits continued
» Transaksi dan Saldo dalam Mata Uang Asing
» Foreign Currency SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Transaksi dan Saldo dalam Mata Uang Asing lanjutan
» Instrumen Keuangan Financial Instruments i. Aset keuangan Financial assets
» Instrumen Keuangan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Financial Instruments continued i. Aset keuangan lanjutan
» Financial assets continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Financial Instruments continued ii. Liabilitas keuangan
» Financial Instruments continued ii. Liabilitas keuangan lanjutan
» Financial Instruments continued iv. Nilai wajar instrumen keuangan
» Biaya perolehan yang diamortisasi dari Amortized cost of financial instruments
» Financial Instruments continued vi. Penurunan nilai aset keuangan
» Instrumen Keuangan lanjutan Financial Instruments continued vi. Penurunan
» Financial Instruments continued vi. Penurunan
» Financial Instruments continued vii. Penghentian
» Perpajakan Taxation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Perpajakan lanjutan Taxation continued
» Pelaporan Segmen SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya Penerbitan Saham Stock Issuance Costs
» RINGKASAN KEBIJAKAN AKUNTANSI POKOK lanjutan
» Laba per Saham Earnings per Share
» Pertimbangan Judgments MANAGEMENT’S USE
» Judgments continued MANAGEMENT’S USE
» Estimates and Assumptions MANAGEMENT’S USE
» Estimates and Assumptions continued
» PENGGUNAAN PERTIMBANGAN, Indocement Tunggal Prakarsa Tbk Bilingual 31Mar2017 INTP 280417
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» ASET KEUANGAN LANCAR LAINNYA OTHER CURRENT FINANCIAL ASSETS
» PERSEDIAAN INVENTORIES Indocement Tunggal Prakarsa Tbk Bilingual 31Mar2017 INTP 280417
» PERSEDIAAN lanjutan INVENTORIES continued
» ASET KEUANGAN TIDAK LANCAR LAINNYA OTHER NON-CURRENT FINANCIAL ASSETS
» PENYERTAAN SAHAM DAN UANG MUKA KEPADA
» ASET TETAP lanjutan FIXED ASSETS continued
» UTANG USAHA lanjutan TRADE PAYABLES continued
» UTANG LAIN-LAIN OTHER PAYABLES
» UTANG LAIN-LAIN lanjutan OTHER PAYABLES continued
» BEBAN AKRUAL ACCRUED EXPENSES
» Utang pajak terdiri dari: Taxes payable consist of the following:
» Aset liabilitas pajak tangguhan terdiri dari: Deferred tax assets liabilities consist of:
» UTANG SEWA PEMBIAYAAN OBLIGATIONS UNDER FINANCE LEASE
» UTANG SEWA PEMBIAYAAN lanjutan OBLIGATIONS
» UTANG SEWA PEMBIAYAAN lanjutan OBLIGATIONS LIABILITAS IMBALAN KERJA EMPLOYEE BENEFIT LIABILITIES
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFIT LIABILITIES continued
» PROVISI JANGKA PANJANG LONG-TERM PROVISIONS
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» DIVIDEN DIVIDENS Indocement Tunggal Prakarsa Tbk Bilingual 31Mar2017 INTP 280417
» SALDO LABA RETAINED EARNINGS
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» PENDAPATAN REVENUES Indocement Tunggal Prakarsa Tbk Bilingual 31Mar2017 INTP 280417
» BEBAN POKOK PENDAPATAN COST OF REVENUES
» BEBAN POKOK PENDAPATAN lanjutan COST OF REVENUES continued
» BEBAN USAHA OPERATING EXPENSES
» TRANSAKSI DAN AKUN DENGAN PIHAK-PIHAK BERELASI TRANSACTIONS AND
» TRANSAKSI DAN AKUN DENGAN PIHAK- TRANSACTIONS
» TRANSAKSI DAN AKUN DENGAN PIHAK-PIHAK BERELASI lanjutan
» TRANSACTIONS AND Indocement Tunggal Prakarsa Tbk Bilingual 31Mar2017 INTP 280417
» PERJANJIAN-PERJANJIAN DAN KOMITMEN YANG SIGNIFIKAN SIGNIFICANT AGREEMENTS
» PERJANJIAN-PERJANJIAN DAN KOMITMEN YANG SIGNIFIKAN lanjutan SIGNIFICANT AGREEMENTS
» PERJANJIAN-PERJANJIAN DAN KOMITMEN YANG SIGNIFIKAN lanjutan
» SIGNIFICANT AGREEMENTS Indocement Tunggal Prakarsa Tbk Bilingual 31Mar2017 INTP 280417
» ASET DAN LIABILITAS KEUANGAN FINANCIAL ASSETS AND LIABILITIES
» ASET DAN LIABILITAS KEUANGAN lanjutan FINANCIAL
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