Penyelesaian Laporan UMUM lanjutan GENERAL continued
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
b. Prinsip-prinsip Konsolidasian lanjutan b. Principles of Consolidation continued Rugi entitas anak yang tidak dimiliki secara penuh diatribusikan pada KNP bahkan jika hal ini mengakibatkan KNP mempunyai saldo defisit. Loss of a non-wholly owned subsidiary is attributed to the NCI even if such loss results in a deficit balance for the NCI. Jika kehilangan pengendalian atas suatu entitas anak, maka Kelompok Usaha: In case of loss of control over a subsidiary, the Group: • menghentikan pengakuan aset termasuk setiap goodwill dan liabilitas entitas anak; • derecognizes the assets including goodwill and liabilities of the subsidiary; • menghentikan pengakuan jumlah tercatat setiap KNP; • derecognizes the carrying amount of any NCI; • menghentikan pengakuan akumulasi selisih penjabaran, yang dicatat di ekuitas, bila ada; • derecognizes the cumulative translation differences, recorded in equity, if any; • mengakui nilai wajar pembayaran yang diterima; • recognizes the fair value of the consideration received; • mengakui setiap sisa investasi pada nilai wajarnya; • recognizes the fair value of any investment retained; • mengakui setiap perbedaan yang dihasilkan sebagai keuntungan atau kerugian dalam laporan laba rugi komprehensif; dan • recognizes any resulting difference as a gain or loss in profit or loss; and • mereklasifikasi bagian induk atas komponen yang sebelumnya diakui sebagai pendapatan komprehensif ke laba rugi, atau mengalihkan secara langsung ke saldo laba. • reclassifies the parent’s share of components previously recognized in other comprehensive income to the profit or loss or retained earnings, as appropriate. KNP mencerminkan bagian atas laba atau rugi dan aset neto dari entitas anak yang tidak dapat diatribusikan secara langsung maupun tidak langsung oleh Perusahaan, yang masing- masing disajikan dalam laporan laba rugi komprehensif konsolidasian dan dalam ekuitas dalam laporan posisi keuangan konsolidasian, terpisah dari bagian yang dapat diatribusikan kepada pemilik entitas induk. NCI represents the portion of the profit or loss and net assets of the subsidiaries attributable to equity interests that are not owned directly or indirectly by the Company, which are presented in the consolidated statements of comprehensive income and under the equity section of the consolidated statements of financial position, respectively, separately from the corresponding portion attributable to the owners of the parent entity. c. Kombinasi Bisnis c. Business Combinations Kombinasi bisnis dicatat dengan menggunakan metode akuisisi. Biaya perolehan dari sebuah akuisisi diukur pada nilai agregat imbalan yang dialihkan, diukur pada nilai wajar pada tanggal akuisisi dan jumlah setiap KNP pada pihak yang diakuisisi. Untuk setiap kombinasi bisnis, pihak pengakuisisi mengukur KNP pada entitas yang diakuisisi baik pada nilai wajar ataupun pada proporsi kepemilikan KNP atas aset neto yang teridentifikasi dari entitas yang diakuisisi. Biaya-biaya akuisisi yang timbul dibebankan langsung dan disertakan dalam beban-beban administrasi. Business combinations are accounted for using the acquisition method. The cost of an acquisition is measured as the aggregate of the consideration transferred, measured at fair value on the acquisition date and the amount of any NCI in the acquiree. For each business combination, the acquirer measures the NCI in the acquiree either at fair value or at the proportionate share of the acquiree’s identifiable net assets. Transaction costs incurred are directly expensed and included in administrative expenses.Parts
» financial report as per 31 desember 2014 audited
» Pendirian Perusahaan Establishment of the Company
» Public Offering of the Company’s Shares
» Penawaran Umum Struktur Kelompok Usaha Group Structure
» Struktur Kelompok Usaha lanjutan Group Structure continued
» Dewan Komisaris dan Direksi, Komite Audit dan Karyawan
» Boards of Commissioners and Directors, Audit Committee and Employees
» Penyelesaian Laporan UMUM lanjutan GENERAL continued
» Completion of the Consolidated Financial Statements
» Basis of Presentation of the Consolidated Financial Statements
» Prinsip-prinsip Konsolidasian Principles of Consolidation
» Prinsip-prinsip Konsolidasian lanjutan Principles of Consolidation continued
» Kombinasi Bisnis Business Combinations
» Kombinasi Bisnis lanjutan Business Combinations continued
» Kas dan Setara Kas dan Aset Keuangan lancar Lainnya
» Cash and Cash Equivalents and Other Current Financial Assets
» Transaksi dengan Pihak-pihak Berelasi Transactions with Related Parties
» Transaksi dengan Pihak-pihak Berelasi lanjutan
» Transactions with SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Persediaan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Persediaan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Inventories continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya Dibayar di Muka Prepaid Expenses
» Investasi pada Entitas Asosiasi Investment in Associated Companies
» Investasi pada Entitas Asosiasi lanjutan Investment in Associated Companies
» Aset Takberwujud SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Intangible Assets SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset Takberwujud lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Intangible Assets continued Aset Tetap Fixed Assets
» 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 Nilai SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Tambahan Modal Disetor - Neto Additional Paid-in Capital - Net
» Pengakuan Pendapatan dan Beban Revenue and Expense Recognition
» Transaksi dan Saldo dalam Mata Uang Asing Foreign
» Transaksi dan Saldo dalam Mata Uang Asing lanjutan
» Foreign Currency SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pajak Penghasilan Income Tax
» Pajak Penghasilan lanjutan Income Tax continued
» Liabilitas Imbalan Kerja Employee Benefits Liabilities
» Liabilitas Imbalan Kerja lanjutan Employee Benefits Liabilities continued
» Laba per Saham SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Earnings per Share SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Informasi Segmen Segment Information
» Informasi Segmen lanjutan Segment Information continued Instrumen Keuangan Financial Instruments
» Instrumen Keuangan lanjutan Financial Instruments continued
» Instrumen Keuangan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Financial Instruments continued i Aset Keuangan lanjutan
» Financial Instruments continued ii Liabilitas Keuangan
» Provisi Provisions SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Standar Akuntansi yang telah Disahkan namun belum berlaku Efektif
» Accounting Standards Issued but not yet Effective
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» Standar Akuntansi yang telah Disahkan namun belum berlaku Efektif lanjutan
» Accounting Standards Issued but not yet Effective continued
» SUMBER ESTIMASI KETIDAKPASTIAN SOURCE OF ESTIMATION UNCERTAINTY
» SUMBER ESTIMASI KETIDAKPASTIAN lanjutan SOURCE OF ESTIMATION UNCERTAINTY
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» ASET KEUANGAN LANCAR LAINNYA OTHER CURRENT FINANCIAL ASSETS
» ASET KEUANGAN LANCAR LAINNYA lanjutan OTHER
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PERSEDIAAN INVENTORIES financial report as per 31 desember 2014 audited
» UANG MUKA ADVANCES ASET TETAP FIXED ASSETS
» ASET TETAP lanjutan FIXED ASSETS continued
» GOODWILL DAN ASET TAKBERWUJUD GOODWILL AND INTANGIBLE ASSETS
» GOODWILL DAN financial report as per 31 desember 2014 audited
» BIAYA SEWA DIBAYAR DI MUKA JANGKA PANJANG
» PREPAID LONG-TERM RENT financial report as per 31 desember 2014 audited
» INVESTASI JANGKA PANJANG LONG-TERM INVESTMENTS
» ASET TIDAK LANCAR LAINNYA OTHER NON-CURRENT ASSETS
» PINJAMAN JANGKA PENDEK SHORT-TERM LOANS
» PINJAMAN JANGKA PENDEK lanjutan SHORT-TERM LOANS continued
» UTANG USAHA lanjutan TRADE PAYABLES continued
» BEBAN AKRUAL DAN LIABILITAS IMBALAN KERJA JANGKA PENDEK
» ACCRUED EXPENSES AND SHORT-TERM EMPLOYEE BENEFITS LIABILITIES
» PERPAJAKAN TAXATION financial report as per 31 desember 2014 audited
» PINJAMAN JANGKA PANJANG LONG-TERM PAYABLES
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM PAYABLES continued
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE
» OBLIGASI KONVERSI CONVERTIBLE BONDS
» OBLIGASI KONVERSI lanjutan CONVERTIBLE BONDS continued PAJAK PENGHASILAN INCOME TAXES
» PAJAK PENGHASILAN lanjutan INCOME TAXES continued
» KEPENTINGAN NONPENGENDALI financial report as per 31 desember 2014 audited
» NON-CONTROLLING INTERESTS financial report as per 31 desember 2014 audited
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» TAMBAHAN MODAL DISETOR lanjutan ADDITIONAL PAID-IN CAPITAL continued
» SELISIH NILAI TRANSAKSI DENGAN PIHAK NONPENGENDALI
» DIFFERENCE IN VALUE OF TRANSACTIONS WITH NON-CONTROLLING INTERESTS
» SELISIH NILAI TRANSAKSI DENGAN PIHAK NONPENGENDALI lanjutan
» DIFFERENCE IN VALUE OF TRANSACTIONS WITH
» SALDO LABA RETAINED EARNINGS
» PENDAPATAN REVENUES financial report as per 31 desember 2014 audited
» BEBAN POKOK PENDAPATAN COST OF REVENUES
» BEBAN PENJUALAN SELLING EXPENSES
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» LABA PER SAHAM LPS EARNINGS PER SHARE EPS
» Saldo dan Transaksi dengan Pihak-pihak Berelasi Balances and Transactions with Related Parties
» Saldo dan Transaksi dengan Pihak-pihak Berelasi lanjutan
» Balances and Transactions with Related Parties continued
» SIFAT HUBUNGAN, SALDO DAN TRANSAKSI DENGAN PIHAK BERELASI lanjutan
» Sifat Hubungan dengan Pihak Berelasi
» Sifat Hubungan dengan Pihak Berelasi lanjutan
» PERJANJIAN SIGNIFIKAN SIGNIFICANT AGREEMENTS
» PERJANJIAN SIGNIFIKAN lanjutan SIGNIFICANT AGREEMENTS continued
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING
» MONETARY ASSETS AND LIABILITIES IN FOREIGN CURRENCIES
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING lanjutan
» MONETARY ASSETS AND LIABILITIES IN FOREIGN CURRENCIES continued
» TUJUAN DAN KEBIJAKAN RISIKO MANAJEMEN KEUANGAN FINANCIAL RISK MANAGEMENT OBJECTIVE AND POLICIES
» TUJUAN DAN KEBIJAKAN RISIKO MANAJEMEN KEUANGAN lanjutan
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