Provisi lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI
AKUNTANSI YANG PENTING lanjutan 3. CRITICAL ACCOUNTING JUDGMENTS, ESTIMATES AND ASSUMPTIONS continued Pertimbangan dalam Penerapan Kebijakan Akuntansi lanjutan Judgments in the Application of Accounting Policies continued Penentuan Mata Uang Fungsional lanjutan Determination of Functional Currency continued Penentuan mata uang fungsional mungkin memerlukan pertimbangan karena berbagai kompleksitas, antara lain, entitas dapat bertransaksi di lebih dari satu mata uang dalam kegiatan usahanya sehari-hari. The determination of functional currency may require judgment due to various complexity, among others, the entity may transact in more than one currency in its daily business activities. Klasifikasi Aset dan Liabilitas Keuangan Classification of Financial Assets and Financial Liabilities Kelompok Usaha menetapkan klasifikasi atas aset dan liabilitas tertentu sebagai aset dan liabilitas keuangan dengan mempertimbangkan apakah definisi yang ditetapkan dalam PSAK No. 55 Revisi 2011 telah dipenuhi. Aset dan liabilitas keuangan diakui dan dikelompokkan sesuai dengan kebijakan akuntansi Kelompok Usaha seperti diungkapkan pada Catatan 2e atas laporan keuangan konsolidasian. The Group determines the classifications of certain assets and liabilities as financial assets and financial liabilities by judging if they meet the definition set forth in PSAK No. 55 Revised 2011. Financial assets and financial liabilities are accounted for and grouped in accordance with the Group’s accounting policies as disclosed in Note 2e to the consolidated financial statements. Pajak Penghasilan Income Taxes Pertimbangan signifikan dilakukan dalam menentukan penyisihan atas pajak penghasilan badan. Terdapat transaksi dan perhitungan tertentu yang penentuan pajak akhirnya adalah tidak pasti dalam kegiatan usaha normal. Kelompok Usaha mengakui liabilitas atas pajak penghasilan badan berdasarkan estimasi apakah akan terdapat tambahan pajak penghasilan badan. Significant judgment is involved in determining the provision for income taxes. There are certain transactions and computations for which the ultimate tax determination is uncertain during the ordinary course of business. The Group recognizes liabilities for expected tax issues based on estimates of whether additional taxes will be due. Di mana hasil pajak yang dikeluarkan berbeda dengan jumlah yang awalnya diakui, perbedaan tersebut akan berdampak pada pendapatan pajak dan ketentuan pajak tangguhan pada periode di mana penentuan tersebut dilakukan. Jumlah tercatat hutang pajak penghasilan Kelompok Usaha diungkapkan di dalam Catatan 15b laporan keuangan konsolidasian. Where the final tax outcome of these matters is different from the amounts that were initially recognized, such differences will impact the income tax and deferred tax provisions in the period in which such determination is made. The carrying amount of the Groups income taxes payable is disclosed in Note 15b to the consolidated financial statements. Kapitalisasi Biaya Eksplorasi dan Evaluasi Capitalization of Exploration and Evaluation Cost Seperti diungkapkan dalam Catatan 2l, kebijakan akuntansi Kelompok Usaha untuk biaya eksplorasi dan evaluasi menimbulkan adanya sejumlah biaya yang dikapitalisasi untuk suatu area of interest yang dipertimbangkan dapat terpulihkan oleh kegiatan eksploitasi di masa depan atau penjualan. Kebijakan ini mengharuskan manajemen untuk membuat pertimbangan berdasarkan asumsi tertentu untuk peristiwa dan keadaan di masa depan, khususnya tentang apakah operasi ekstraksi yang ekonomis dapat dilaksanakan. Pertimbangan tersebut dapat berubah seiring tersedianya informasi baru. As disclosed in Note 2l, the Group’s accounting policy for exploration and evaluation cost results in certain items of expenditure being capitalized for an area of interest where it is considered likely to be recoverable by future exploitation or sale. This policy requires management to make judgment based on certain assumptions as to future events and circumstances, in particular whether an economically viable extraction operation can be established. Such judgment may change as new information becomes available.Parts
» Wahyoedi Hidayat Laporan Tahunan 2013 Final
» WAHYOEDI HIDAYAT DIREKTUR UTAMA WAHYOEDI HIDAYAT
» Target dan Proyeksi Perseroan Hasil Produksi Prospek Usaha
» Ikhtisar Data Keuangan Penting Pendirian dan Bidang Usaha
» Ijin Usaha legalitas Struktur Permodalan dan Kepemilikan Saham
» Pengurus dan Pengawasan Ikhtisar Data Keuangan Penting Pendirian dan Bidang Usaha
» Struktur Permodalan dan Kepemilikan Saham Ikhtisar Data Keuangan Penting
» UMUM Wahyoedi Hidayat Djoko Purwanto
» Pendirian dan Kegiatan Usaha Perusahaan
» Establishment and Business Activity of
» Penawaran Umum Saham Perusahaan
» Public Offering of the Company’s Share
» UMUM lanjutan Wahyoedi Hidayat Djoko Purwanto
» Penawaran Umum Saham Perusahaan Entitas Anak Subsidiaries
» Komisaris, Direksi, Komite Audit, dan Karyawan lanjutan
» Commissioners, Directors, Audit Committee
» Area eksplorasi dan eksploitasi
» Penerbitan Laporan Keuangan Konsolidasian
» Dasar Penyajian Laporan Keuangan
» Dasar SUMMARY OF SIGNIFICANT ACCOUNTING
» Dasar Konsolidasian SUMMARY OF SIGNIFICANT ACCOUNTING
» Basis of Consolidation SUMMARY OF SIGNIFICANT ACCOUNTING
» Dasar Konsolidasian lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Basis of Consolidation continued
» Transaksi dan Saldo dalam Mata Uang Asing
» Foreign Currency Transactions and Balances
» Transaksi dengan Pihak-pihak Berelasi
» Transactions with Related Parties
» Instrumen Keuangan SUMMARY OF SIGNIFICANT ACCOUNTING
» Financial Instruments SUMMARY OF SIGNIFICANT ACCOUNTING
» Instrumen Keuangan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Financial Instruments continued SUMMARY OF SIGNIFICANT ACCOUNTING
» Penurunan Nilai Aset Keuangan
» Impairment of Financial Assets
» Penurunan Nilai Aset Keuangan lanjutan
» Impairment of Financial Assets continued
» Persediaan SUMMARY OF SIGNIFICANT ACCOUNTING
» Aset Tetap SUMMARY OF SIGNIFICANT ACCOUNTING
» Property and Equipment SUMMARY OF SIGNIFICANT ACCOUNTING
» Aset Tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Property and Equipment continued
» Sewa SUMMARY OF SIGNIFICANT ACCOUNTING
» Leases SUMMARY OF SIGNIFICANT ACCOUNTING
» Sewa lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Leases continued SUMMARY OF SIGNIFICANT ACCOUNTING
» Penurunan Nilai Aset Non-Keuangan
» Impairment of Non-Financial Asset
» Properti Pertambangan dan Biaya Eksplorasi
» Liabilitas Imbalan Kerja Jangka Panjang
» Provisi SUMMARY OF SIGNIFICANT ACCOUNTING
» Provisions SUMMARY OF SIGNIFICANT ACCOUNTING
» Provisi lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Provisions continued SUMMARY OF SIGNIFICANT ACCOUNTING
» Tambahan Modal Disetor - Bersih
» Pengakuan Pendapatan dan Beban
» IKHTISAR KEBIJAKAN AKUNTANSI lanjutan
» Pengakuan Pendapatan dan Beban lanjutan
» Pajak Penghasilan SUMMARY OF SIGNIFICANT ACCOUNTING
» Pajak Penghasilan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Rugi Per Saham SUMMARY OF SIGNIFICANT ACCOUNTING
» Loss per Share SUMMARY OF SIGNIFICANT ACCOUNTING
» Informasi Segmen SUMMARY OF SIGNIFICANT ACCOUNTING
» PERTIMBANGAN, ESTIMASI DAN ASUMSI CRITICAL ACCOUNTING JUDGMENTS,
» PERTIMBANGAN, ESTIMASI DAN ASUMSI
» KAS DAN BANK Wahyoedi Hidayat Djoko Purwanto
» CASH ON HAND AND IN BANKS continued
» PIUTANG USAHA - PIHAK KETIGA
» TRADE RECEIVABLES – THIRD PARTIES
» PIUTANG USAHA - PIHAK KETIGA lanjutan
» TRADE RECEIVABLES Wahyoedi Hidayat Djoko Purwanto
» PIUTANG LAIN-LAIN Wahyoedi Hidayat Djoko Purwanto
» OTHER RECEIVABLES Wahyoedi Hidayat Djoko Purwanto
» PERSEDIAAN - BERSIH Wahyoedi Hidayat Djoko Purwanto
» INVENTORIES – NET Wahyoedi Hidayat Djoko Purwanto
» PERSEDIAAN - BERSIH lanjutan
» UANG MUKA Wahyoedi Hidayat Djoko Purwanto
» ADVANCES Wahyoedi Hidayat Djoko Purwanto
» PREPAID EXPENSES Wahyoedi Hidayat Djoko Purwanto
» ASET TETAP Wahyoedi Hidayat Djoko Purwanto
» PROPERTY AND EQUIPMENT Wahyoedi Hidayat Djoko Purwanto
» ASET TETAP lanjutan Wahyoedi Hidayat Djoko Purwanto
» PROPERTI PERTAMBANGAN Wahyoedi Hidayat Djoko Purwanto
» ASET EKSPLORASI DAN EVALUASI
» ASET EKSPLORASI DAN EVALUASI lanjutan
» Beban Pajak Penghasilan PERPAJAKAN
» Income Tax Expense PERPAJAKAN
» Pajak Penghasilan Badan PERPAJAKAN
» Corporate Income Tax PERPAJAKAN
» PERPAJAKAN lanjutan Wahyoedi Hidayat Djoko Purwanto
» Pajak Penghasilan Tangguhan PERPAJAKAN lanjutan
» Deferred Income Tax PERPAJAKAN lanjutan
» Administrasi Perpajakan PERPAJAKAN lanjutan
» Tax Administration PERPAJAKAN lanjutan
» HUTANG SEWA PEMBIAYAAN Wahyoedi Hidayat Djoko Purwanto
» HUTANG SEWA PEMBIAYAAN lanjutan
» HUTANG PEMBIAYAAN KONSUMEN Wahyoedi Hidayat Djoko Purwanto
» HUTANG PEMBIAYAAN KONSUMEN lanjutan
» LIABILITAS IMBALAN KERJA JANGKA PANJANG lanjutan
» LONG-TERM EMPLOYEE BENEFITS LIABILITY
» PROVISI UNTUK PENGELOLAAN DAN REKLAMASI LINGKUNGAN HIDUP
» PROVISION FOR ENVIRONMENTAL AND
» PROVISI UNTUK PENGELOLAAN DAN REKLAMASI LINGKUNGAN HIDUP lanjutan
» SHARE CAPITAL Wahyoedi Hidayat Djoko Purwanto
» MODAL SAHAM lanjutan Wahyoedi Hidayat Djoko Purwanto
» SHARE CAPITAL continued Wahyoedi Hidayat Djoko Purwanto
» PENJUALAN Wahyoedi Hidayat Djoko Purwanto
» SALES Wahyoedi Hidayat Djoko Purwanto
» PENJUALAN lanjutan Wahyoedi Hidayat Djoko Purwanto
» BEBAN POKOK PENJUALAN Wahyoedi Hidayat Djoko Purwanto
» BEBAN BEBAN UMUM DAN ADMINISTRASI
» GENERAL AND ADMINISTRATIVE EXPENSES
» BEBAN PENJUALAN Wahyoedi Hidayat Djoko Purwanto
» PENDAPATAN BEBAN USAHA LAINNYA
» OTHER OPERATING INCOME EXPENSES
» RUGI PER SAHAM Wahyoedi Hidayat Djoko Purwanto
» SALDO DAN TRANSAKSI DENGAN PIHAK-PIHAK BERELASI
» BALANCES AND TRANSACTIONS WITH
» SALDO DAN TRANSAKSI DENGAN PIHAK-PIHAK BERELASI lanjutan
» INSTRUMEN KEUANGAN Wahyoedi Hidayat Djoko Purwanto
» MANAJEMEN TERHADAP RISIKO KEUANGAN
» MANAJEMEN TERHADAP RISIKO KEUANGAN lanjutan
» Risiko Kredit MANAGEMENT OF FINANCIAL RISK continued
» Credit risk MANAGEMENT OF FINANCIAL RISK continued
» Risiko Pasar MANAGEMENT OF FINANCIAL RISK continued
» Market Risk MANAGEMENT OF FINANCIAL RISK continued
» Risiko Pasar lanjutan MANAGEMENT OF FINANCIAL RISK continued
» Market Risk continued MANAGEMENT OF FINANCIAL RISK continued
» Risiko Likuiditas MANAGEMENT OF FINANCIAL RISK continued
» Liquidity Risk MANAGEMENT OF FINANCIAL RISK continued
» Surat pernyataan dukungan kegiatan
» Surat kesepakatan bersama PERJANJIAN DAN IKATAN PENTING
» Joint arrangement letter PERJANJIAN DAN IKATAN PENTING
» Surat kesepakatan bersama lanjutan
» Joint arrangement letter continued
» Komitmen penjualan PERJANJIAN DAN IKATAN PENTING lanjutan
» Sales commitments PERJANJIAN DAN IKATAN PENTING lanjutan
» Liabilitas pengelolaan lingkungan hidup
» Environmental obligations PERJANJIAN DAN IKATAN PENTING lanjutan
» Royalti PERJANJIAN DAN IKATAN PENTING lanjutan
» Royalty PERJANJIAN DAN IKATAN PENTING lanjutan
» Peraturan kehutanan PERJANJIAN DAN IKATAN PENTING lanjutan
» Foresty regulation PERJANJIAN DAN IKATAN PENTING lanjutan
» Peraturan kehutanan lanjutan PERJANJIAN DAN IKATAN PENTING lanjutan
» Foresty regulation continued PERJANJIAN DAN IKATAN PENTING lanjutan
» Peraturan menteri No. 342009 PERJANJIAN DAN IKATAN PENTING lanjutan
» Ministerial regulation No. 342009 PERJANJIAN DAN IKATAN PENTING lanjutan
» Peraturan menteri No. 342009 lanjutan
» Peraturan menteri No. 172010 PERJANJIAN DAN IKATAN PENTING lanjutan
» Ministerial regulation No. 172010 PERJANJIAN DAN IKATAN PENTING lanjutan
» Peraturan Pemerintah No. 782010 PERJANJIAN DAN IKATAN PENTING lanjutan
» Government Regulation No. 782010 PERJANJIAN DAN IKATAN PENTING lanjutan
» Peraturan Pemerintah No. 782010 lanjutan
» Government Peraturan mengenai Peningkatan Nilai Tambah
» Peraturan mengenai Peningkatan Nilai Tambah
» Regulations on Domestic Value-Add
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