Imbalan Kerja Employee Benefits
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
t. Penurunan Nilai Aset Non-keuangan
t. Impairment of Non-financial Assets
Pada setiap akhir tanggal pelaporan, Grup menilai apakah terdapat indikasi suatu aset mengalami penurunan nilai. Jika terdapat indikasi tersebut atau pada saat pengujian penurunan nilai aset seperti aset takberwujud dengan umur manfaat tidak terbatas, aset takberwujud yang belum dapat digunakan, atau goodwill yang diperoleh dalam suatu kombinasi bisnis diperlukan, maka Grup membuat estimasi jumlah terpulihkan aset tersebut. The Group assesses at each reporting dated whether there is an indication that an asset may be impaired. If any such indication exists, or when annual impairment testing for an asset i.e., an intangible asset with an indefinite useful life, an intangible asset not yet available for use, or goodwill acquired in a business combination is required, the Group makes an estimate of the asset’s recoverable amount. u. Kapitalisasi Biaya Pinjaman u. Capitalization of Borrowing Costs Bunga, biaya komitmen dan biaya pinjaman lainnya yang dapat diatribusikan langsung dengan perolehan, pengembangan dan konstruksi proyek-proyek dikapitalisasi sebagai bagian dari biaya perolehan aset dalam penyelesaian. Kapitalisasi biaya pinjaman akan dihentikan apabila konstruksi sudah selesai dan aset siap untuk digunakan sesuai dengan tujuannya. Interests, commitment fees and other borrowing costs which directly attributable to the acquisition, development and construction of projects are capitalized as part of the cost of the asset under construction. Capitalization of borrowing costs ceases when the construction is completed and the asset is ready for its intended use. v. Laba per Saham Dasar v. Basic Earnings per Share Laba per saham dasar dihitung dengan membagi total laba tahun berjalan yang dapat diatribusikan kepada pemilik entitas induk dengan jumlah rata-rata tertimbang saham biasa yang beredar pada tahun yang bersangkutan. Basic earnings per share amounts are computed by dividing the total income for the year attributable to owners of the parent entity by the weighted average number of ordinary shares outstanding during the year. Perusahaan tidak mempunyai efek berpotensi saham biasa yang bersifat dilutif pada tanggal 31 Desember 2016 dan 2015, dan oleh karenanya, laba per saham dilusian tidak dihitung dan disajikan pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian. The Company has no outstanding dilutive potential ordinary shares as of December 31, 2016 and 2015, and accordingly, no diluted earnings per share is calculated and presented in the consolidated statements of profit or loss and other comprehensive income.w. Transaksi dan Saldo dalam Mata Uang Asing
w. Foreign Currency Transactions and Balances Transaksi dalam mata uang asing dicatat dalam Dolar AS berdasarkan kurs tengah yang berlaku pada saat transaksi dilakukan. Pada tanggal laporan posisi keuangan konsolidasian, aset dan liabilitas moneter dalam mata uang asing dijabarkan ke dalam mata uang Dolar AS berdasarkan kurs pada tanggal tersebut. Laba atau rugi kurs yang terjadi, dikreditkan atau dibebankan pada usaha tahun berjalan. Transaction involving foreign currencies are recorded in US Dollar at the middle rates of exchange prevailing at the time the transactions are made. At consolidated statements of financial position date, monetary assets and liabilities denominated in foreign currencies are adjusted to US Dollar based on the exchange rates at such date. The resulting gain or losses are credited or charged to current operations.Parts
» SOCI FS Des 2016 Final Released 1490945373
» Pendirian Perusahaan dan Informasi Umum
» Dewan Komisaris, Direksi dan Karyawan Boards of Commissioners, Directors and
» Penawaran Umum Efek Perusahaan
» Penawaran Umum UMUM lanjutan GENERAL continued
» Struktur Entitas Anak Perusahaan The Structure of the Company
» Struktur Entitas UMUM lanjutan GENERAL continued
» Penyelesaian Laporan UMUM lanjutan GENERAL continued
» Dasar Penyusunan Laporan Keuangan Konsolidasian
» Basis of Preparation of Consolidated Financial Statements
» Dasar Penyusunan Laporan Keuangan Konsolidasian lanjutan
» Basis of Preparation of Consolidated Financial Statements continued
» Prinsip-prinsip Konsolidasi Principles of Consolidation
» Prinsip-prinsip Konsolidasi lanjutan Principles of Consolidation continued
» Akuntansi Kombinasi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
» Kombinasi Bisnis Business Combination
» Aset dan Liabilitas Keuangan lanjutan Financial Assets and Liabilities continued
» Financial Assets and Liabilities continued i Aset Keuangan lanjutan
» Kas dan Setara Kas dan Kas yang Dibatasi
» Transaksi dengan Pihak-pihak Berelasi Transactions with Related Parties
» Transaksi dengan Pihak-pihak Berelasi lanjutan
» Transactions with SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Cadangan Penurunan Nilai Piutang Allowance for Impairment of Receivables
» Persediaan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Inventory SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Beban Dibayar Dimuka SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prepaid Expenses SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset Tetap lanjutan Fixed Assets continued
» Aset Takberwujud SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Intangible Asset SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa lanjutan Leases continued
» Pengakuan Pendapatan dan Beban Revenues and Expenses Recognition
» Pengakuan Pendapatan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Kontrak Konstruksi Construction Contract
» Imbalan Kerja Employee Benefits
» Pajak Penghasilan Income Tax
» Pajak Penghasilan lanjutan Income Tax continued
» Pajak Penghasilan lanjutan Income Tax continued Akuntansi
» Accounting for Tax Amnesty Assets and
» Akuntansi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Informasi Segmen SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penurunan Nilai Aset Non-keuangan
» Impairment of Non-financial Assets
» Kapitalisasi Biaya Pinjaman SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Transaksi dan Saldo dalam Mata Uang Asing
» Transaksi dan Saldo dalam Mata Uang Asing lanjutan
» Biaya Emisi Saham Share Issuance Costs
» Provisi dan Kontinjensi Provisions and Contingencies
» Standar Akuntansi Baru New Accounting Standards
» Standar Akuntansi Baru lanjutan New Accounting Standards continued
» SUMBER ESTIMASI KETIDAKPASTIAN SOURCE OF ESTIMATION UNCERTAINTY
» SUMBER ESTIMASI SOCI FS Des 2016 Final Released 1490945373
» SOURCE OF ESTIMATION UNCERTAINTY
» SOURCE OF SOCI FS Des 2016 Final Released 1490945373
» PENDIRIAN, AKUISISI DAN PENGHENTIAN ENTITAS ANAK
» ESTABLISHMENTS, ACQUISITIONS SOCI FS Des 2016 Final Released 1490945373
» PENDIRIAN, AKUISISI DAN PENGHENTIAN ENTITAS ANAK lanjutan
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» KAS YANG DIBATASI PENGGUNAANNYA RESTRICTED CASH
» KAS YANG SOCI FS Des 2016 Final Released 1490945373
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PERSEDIAAN INVENTORIES SOCI FS Des 2016 Final Released 1490945373
» PERSEDIAAN lanjutan INVENTORIES continued
» UANG MUKA DAN BEBAN DIBAYAR DIMUKA
» PENDAPATAN YANG MASIH HARUS DITAGIH UNBILLED REVENUES
» ASET TAKBERWUJUD INTANGIBLE ASSET
» ASET TAKBERWUJUD lanjutan INTANGIBLE ASSET continued
» PT Bank Artha Graha Internasional Tbk BAG
» PT Bank Artha Graha Internasional Tbk BAG lanjutan
» PT Bank Artha Graha Internasional Tbk BAG continued
» PT Bank Central Asia Tbk BCA PT Bank Central Asia Tbk BCA
» PT Bank Central Asia Tbk BCA lanjutan PT
» PT Bank Jasa Jakarta BJJ PT Bank Jasa Jakarta BJJ
» PT Bank Jasa Jakarta BJJ lanjutan PT Bank Jasa Jakarta BJJ continued
» PT Bank OCBC NISP Tbk OCBC PT Bank OCBC NISP Tbk OCBC
» PT Bank Mandiri Persero Tbk Mandiri PT Bank Mandiri Persero Tbk Mandiri
» PT Bank Mandiri Persero Tbk Mandiri lanjutan
» PT Bank Mandiri Persero Tbk Mandiri continued
» PT Bank Sinarmas Tbk Sinarmas
» PT Bank Sinarmas Tbk Sinarmas PT Inti Energi Line IEL
» PT PINJAMAN BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued
» Pinjaman Sindikasi - Standard Chartered Bank SCB, Singapura dan PT Bank
» Syndicate Loan - Standard Chartered Bank SCB, Singapore and PT Bank Mandiri
» UTANG USAHA lanjutan TRADE PAYABLES continued
» UTANG LAIN-LAIN OTHER PAYABLES
» PERPAJAKAN TAXATION SOCI FS Des 2016 Final Released 1490945373
» PERPAJAKAN lanjutan TAXATION continued
» BEBAN YANG MASIH HARUS DIBAYAR ACCRUED EXPENSES
» SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI
» BALANCES AND SOCI FS Des 2016 Final Released 1490945373
» SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI lanjutan
» PT Bank Mandiri Persero Tbk Mandiri lanjutan PT Bank Mandiri Persero Tbk Mandiri continued
» PT Bank OCBC NISP Tbk OCBC dan Oversea-Chinese
» DBS Bank Lt, Singapura DBS DBS Bank Lt, Singapore DBS
» DBS Bank Lt, Singapura DBS lanjutan DBS
» RHB Bank L Ltd., Singapura RHB RHB Bank L Ltd., Singapore RHB
» CIMB Bank Berhad, Singapura CIMB
» CIMB Bank Berhad, Singapore CIMB
» CIMB Bank Berhard, Singapore CIMB
» PINJAMAN BANK JANGKA PANJANG DAN SURAT HUTANG BERJANGKA MENENGAH
» LONG-TERM BANK LOANS AND MEDIUM TERM NOTE continued
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITIES
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITIES continued
» MODAL SAHAM DAN TAMBAHAN MODAL DISETOR
» SHARE CAPITAL AND ADDITIONAL PAID-IN CAPITAL
» DIVIDEN DIVIDEND SOCI FS Des 2016 Final Released 1490945373
» LABA PER SAHAM EARNINGS PER SHARE
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS
» KEPENTINGAN NONPENGENDALI lanjutan NON-CONTROLLING INTERESTS continued
» PENDAPATAN NETO NET REVENUES
» BEBAN POKOK PENDAPATAN COST OF REVENUES
» BEBAN POKOK PENDAPATAN lanjutan 28. COST OF REVENUES continued
» BEBAN USAHA 27. OPERATING EXPENSES
» BEBAN KEUANGAN FINANCE COSTS MANAJEMEN RISIKO
» Risiko pasar lanjutan Market risk continued
» Risiko kredit lanjutan Credit risk continued
» Risiko likuiditas Liquidity risk
» Risiko likuiditas lanjutan Liquidity risk continued
» NILAI WAJAR SOCI FS Des 2016 Final Released 1490945373
» FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES
» FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES continued
» SEGMEN OPERASI OPERATING SEGMENT
» SEGMEN OPERASI lanjutan OPERATING SEGMENT continued
» IKATAN DAN KONTINJENSI COMMITMENTS AND CONTINGENCIES
» IKATAN DAN KONTINJENSI lanjutan COMMITMENTS
» IKATAN DAN KONTINJENSI lanjutan COMMITMENTS GOODWILL GOODWILL
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