KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN
2. KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN
lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued ee. Penerapan Standar Akuntansi Keuangan Revisi dan Interpretasi Standar Akuntansi Keuangan “ISAK” Revisi Lain lanjutan ee. Adoption and Interpretation of Other Revised Financial Accounting Standards and Interpretation of Financial Accounting Standards continued • PSAK No. 64 Revisi 2010, “Aktivasi Eksplorasi dan Evaluasi pada Pertambangan Sumber Daya Mineral” • ISAK No. 13, “Lindung Nilai Investasi Neto dalam Kegiatan Usaha Luar Negeri” • ISAK No. 18, Bantuan Pemerintah - Tidak Ada Relasi Spesifik dengan Aktifitas Operasi” • ISAK No. 19, “Aplikasi Pendekatan Penyajian Kembali pada PSAK 63 Pelaporan Keuangan dalam Ekonomi Hiperinflasi” • ISAK No. 22, “Perjanjian Konsesi Jasa: Pengungkapan” • ISAK No. 23, “Sewa Operasi - Insentif” • ISAK No. 24, “Evaluasi Substansi Beberapa Transaksi yang Melibatkan Suatu Bentuk Legal Sewa” • ISAK No. 26, “Penilaian Ulang Derivatif Melekat” • PSAK No. 64 Revised 2010, “Exploration and Evaluation of Mineral Resources” • ISAK No. 13, “Hedges of Net Investment in a Foreign Operation” • ISAK No. 18, “Government Assistance - No Specific Relation to Operating Activities” • ISAK No. 19, “Applying the Restatement Approach under PSAK 63 - Financial Reporting in Hyperinflation Economies” • ISAK No. 22, “Services Concession Agreement: Disclosures” • ISAK No. 23, “Operating Leases - Incentive” • ISAK No. 24, “Evaluating the Substance of Transactions Involving the Legal Form of a Lease” • ISAK No. 26, “Reassessment Embedded Derivatives” Berikut ini ikhtisar Standar Akuntansi yang telah dikeluarkan oleh Dewan Standar Akuntansi Keuangan DSAK efektif berlaku pada atau setelah tanggal 1 Januari 2011, yang relevan terhadap laporan keuangan konsolidasian namun tidak menimbulkan dampak signifikan: The following summarizes the accounting standards issued by the Financial Accounting Standards Board DSAK effective on or after January 1, 2011, relevant to the consolidated financial statements but did not cause a significant impact: • PSAK No. 3 Revisi 2010, “Laporan Keuangan Interim” • PSAK No. 23 Revisi 2010, “Pendapatan” • PSAK No. 25 Revisi 2009, “Kebijakan Akuntansi Perubahan Estimasi Akuntansi dan Kesalahan” • PSAK No. 3 Revised 2010, “Interim Financial Reporting” • PSAK No. 23 Revised 2010, “Revenue” • PSAK No. 25 Revised 2009, “Policy, Accounting, Changes in Accounting Estimates and Errors” • PSAK No. 48 Revisi 2009, “Penurunan Nilai Aset” • ISAK No. 17, “Laporan Keuangan Interim dan Penurunan Nilai” • PSAK No. 48 Revised 2009, “Impairment of Assets” • ISAK No. 17, “Interim Financial Reporting and Impairment” Berikut ini ikhtisar Standar Akuntansi yang telah dikeluarkan oleh Dewan Standar Akuntansi Keuangan DSAK efektif berlaku pada atau setelah tanggal 1 Januari 2011, yang tidak relevan atau tidak berdampak signifikan terhadap Entitas Induk: The following summarizes the accounting standards issued by the Financial Accounting Standards Board DSAK effective on or after January 1, 2011, that are not relevant or significant impact on the Company: • PSAK No. 12 Revisi 2009, “Bagian Partisipasi dalam Ventura Bersama” • PSAK No. 15 Revisi 2009, “Investasi Pada Entitas Asosiasi” • PSAK No. 19 Revisi 2010, “Aset Tak Berwujud” • ISAK No. 7 Revisi 2009, “Konsolidasi Entitas Bertujuan Khusus” • ISAK No. 9, “Perubahan atas Liabilitas Aktivitas Purnaoperasi, Restorasi dan Liabilitas Serupa” • ISAK No. 10, “Program Loyalitas Pelanggan” • ISAK No. 11, “Distribusi Aset Non-Kas kepada Pemilik” • ISAK No. 12, “Pengendalian Bersama Entitas- Kontribusi Nonmoneter oleh Venturer” • ISAK No. 14, “Aset Tak Berwujud - Biaya Situs Web” • PSAK No. 12 Revised 2009, “Interest in Joint Ventures” • PSAK No. 15 Revised 2009, “Investment in Associates” • PSAK No. 19 Revised 2010, “Intangible Assets” • ISAK No. 7 Revised 2009, “Consolidation of Special Purpose Entities” • ISAK No. 9, “Changes in Existing Decommissioning, Restoration and Similar Liabilities” • ISAK No. 10, “Customer Loyalty Program” • ISAK No. 11, “Distribution of Non-Cash Assets to Owners” • ISAK No. 12, “Jointly Controlled Entities - Non- monetary Contributions by Venturers” • ISAK No. 14, “Intangible Assets - Website Costs” PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan 30 September 2013 Dan 31 Desember 2012 Dan Untuk Periode Yang Berakhir Pada Tanggal-Tanggal 30 September 2013 Dan 2012 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT BAKRIELAND DEVELOPMENT Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued September 30, 2013 And December 31, 2012 And For The Periods Ended September 30, 2013 And 2012 Expressed in Rupiah, unless otherwise stated 542. KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN
Parts
» Laporan Keuangan Triwulan III per 30 September 2013 PT Bakrieland Development Tbk
» Pendirian Entitas Induk dan Informasi Umum Establishment and General Information
» Penawaran Umum Efek dan Obligasi Entitas Induk Public Offering of Shares and Bonds of The Company
» Penawaran Umum Efek dan Obligasi Entitas Induk lanjutan
» Struktur Entitas Anak lanjutan The Structure of Subsidiaries continued
» Dewan Komisaris, Direksi dan Karyawan Board
» Dasar Penyajian SUMMARY OF SIGNIFICANT ACCOUNTING
» Dasar Penyajian 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 Cash and Cash Equivalents
» Dividen Dividend KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN
» Transaksi dengan Pihak - pihak Berelasi Transactions with Related Parties
» Transaksi dengan Pihak - pihak Berelasi lanjutan
» Transactions with Related Parties continued Sejak Tanggal 1 Januari 2011 lanjutan
» Biaya Dibayar di Muka Prepaid Expenses
» Transaksi dan Saldo Dalam Mata Uang Asing Foreign Currency Transactions and Balances
» Aset dan Liabilitas Keuangan Financial Assets and Liabilities
» Aset Keuangan Financial Assets and Financial Liabilities continued
» Aset Keuangan KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN
» Financial Assets and Financial Liabilities continued Persediaan Inventories
» Persediaan lanjutan Inventories continued
» Tanah yang Belum Dikembangkan Land Bank
» Penyertaan Saham pada Entitas Asosiasi Investment in Shares of Stock in Associated
» Penyertaan Saham KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN
» Properti Investasi lanjutan Investment Properties continued Aset Tetap Fixed Assets
» Aset Tetap lanjutan Fixed Assets continued
» Penurunan Nilai Aset Non-Keuangan Impairment of Non-Financial Assets
» Sewa lanjutan Leases continued
» Pengakuan Pendapatan dan Beban lanjutan Revenue and Expense Recognition continued
» Perpajakan lanjutan Taxation continued
» Difference in Value of Restructuring Transaction with Entities under Common Control
» Selisih Nilai Transaksi Restrukturisasi dengan Entitas Sepengendali lanjutan
» Difference in Value of Restructuring Transaction with Imbalan Kerja Karyawan Employees’ Benefits
» Imbalan Kerja Karyawan lanjutan Employees’ Benefits continued
» Cadangan atas Penggantian Peralatan Operasi Reserve
» Cadangan atas Penggantian Perabotan dan Peralatan
» Reserve Replacement KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN
» Utang Obligasi KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN
» Informasi Segmen Segment Information Laba Per Saham Earnings Per Share
» Laba Per Saham lanjutan Earnings Per Share continued
» KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN
» KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN
» KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN
» PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN
» PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN PENDIRIAN, AKUISISI DAN DIVESTASI ENTITAS
» PENDIRIAN, AKUISISI DAN DIVESTASI ENTITAS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» CASH AND CASH EQUIVALENTS continued INVESTASI JANGKA PENDEK SHORT-TERM INVESTMENT
» INVESTASI JANGKA PENDEK lanjutan
» PIUTANG USAHA TRADE RECEIVABLES
» TRADE RECEIVABLES continued PIUTANG LAIN-LAIN OTHER RECEIVABLES
» PIUTANG LAIN-LAIN lanjutan OTHER RECEIVABLES continued
» OTHER RECEIVABLES continued PERSEDIAAN INVENTORIES
» UANG MUKA DAN BIAYA DIBAYAR DI MUKA ADVANCES AND PREPAID EXPENSES
» UANG MUKA DAN BIAYA DIBAYAR DI MUKA lanjutan
» ADVANCES AND PREPAID EXPENSES continued DANA DALAM PEMBATASAN RESTRICTED FUNDS
» DANA DALAM PEMBATASAN lanjutan RESTRICTED FUNDS continued
» PENYERTAAN SAHAM PADA ENTITAS ASOSIASI INVESTMENT
» PENYERTAAN SAHAM PADA ENTITAS ASOSIASI lanjutan INVESTMENT IN
» PENYERTAAN SAHAM PADA ENTITAS ASOSIASI lanjutan
» INVESTMENT IN Laporan Keuangan Triwulan III per 30 September 2013 PT Bakrieland Development Tbk
» PROPERTI INVESTASI lanjutan INVESTMENT PROPERTIES continued
» HAK PENGUSAHAAN JALAN TOL TOLL ROAD
» FIXED ASSETS continued 30 September 2013
» ASET TAKBERWUJUD INTANGIBLE ASSETS OPERASI YANG DIHENTIKAN DISCONTINUED OPERATIONS
» OPERASI YANG DIHENTIKAN lanjutan DISCONTINUED OPERATIONS continued
» UTANG BANK DAN LEMBAGA KEUANGAN JANGKA PENDEK
» SHORT-TERM BANK AND FINANCIAL INSTITUTION LOANS
» UTANG BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued
» UTANG LAIN-LAIN OTHER PAYABLES
» BIAYA MASIH HARUS DIBAYAR ACCRUED EXPENSES UANG MUKA PELANGGAN ADVANCES FROM CUSTOMERS
» UANG MUKA PELANGGAN lanjutan ADVANCES FROM CUSTOMERS continued
» PENDAPATAN DITANGGUHKAN DEFERRED INCOME
» Prepaid taxes PERPAJAKAN TAXATION
» Utang pajak PERPAJAKAN TAXATION
» Taxes payable PERPAJAKAN TAXATION
» Taksiran beban manfaat pajak penghasilan
» Rekonsiliasi pajak penghasilan badan
» Aset liabilitas pajak tangguhan
» Deferred tax asset liabilities Administration and changes in tax regulation
» Administrasi dan perubahan peraturan
» Surat Ketetapan Pajak Kurang Bayar
» Underpayment Tax Assessment Letter PT Graha Andrasentra Propertindo GAP
» PT Bank Bukopin Tbk. Bukopin PT Bank Bukopin Tbk. Bukopin
» PT Bank Bukopin Tbk. Bukopin lanjutan PT Bank Bukopin Tbk. Bukopin continued
» PT Bank Tabungan Negara Persero Tbk. BTN lanjutan
» PT Bank Tabungan Negara Persero Tbk. BTN continued
» PT Bank Mutiara Tbk. Mutiara PT Bank Mutiara Tbk. Mutiara
» PT Bank Pembangunan Daerah Jawa Barat dan Banten Tbk. BJB
» PT Bank CIMB Niaga Tbk. CIMB Niaga PT Bank CIMB Niaga Tbk. CIMB Niaga
» PT Bank Syariah Bukopin PT Bank Syariah Bukopin
» PT Bank Syariah Mandiri Tbk. PT Bank Syariah Mandiri Tbk.
» PT Bank OCBC NISP Tbk., PT Bank QNB Kesawan Tbk. dan PT Bank Himpunan Saudara
» PT Bank OCBC NISP Tbk., PT Bank QNB Kesawan Tbk. and PT Bank Himpunan Saudara
» Raiffeisien Bank International AG, Labuan Branch Raiffeisien Bank International AG, Labuan
» PT Bank Muamalat Tbk. PT Bank Muamalat Tbk.
» UTANG USAHA JANGKA PANJANG LONG-TERM TRADE PAYABLES UTANG OBLIGASI BONDS PAYABLE
» Equity-Linked Bonds Bakrieland Development Investment Pte Ltd. Tahun 2010 lanjutan
» Bakrieland Development Investment Pte Ltd. Equity-Linked Bonds Year 2010 continued
» Obligasi I Bakrieland Development Tahun 2008 Bakrieland Development bonds I Year 2008
» Obligasi I Bakrieland Development Tahun 2008 lanjutan
» UTANG PEMBELIAN ASET TETAP LOAN OF PURCHASE OF FIXED ASSETS
» UTANG PEMBELIAN ASET TETAP lanjutan LOAN OF PURCHASE OF FIXED ASSETS MODAL SAHAM CAPITAL STOCK
» MODAL SAHAM lanjutan CAPITAL STOCK continued WARAN WARRANT
» WARAN lanjutan WARRANT continued
» TAMBAHAN MODAL DISETOR - BERSIH ADDITIONAL PAID-IN CAPITAL - NET
» SAHAM YANG DIPEROLEH KEMBALI TREASURY STOCK
» PENGHASILAN USAHA BERSIH NET REVENUES
» BEBAN POKOK PENGHASILAN COST OF REVENUES
» Beban Penjualan BEBAN USAHA OPERATING EXPENSES
» PENGHASILAN BEBAN BUNGA DAN KEUANGAN INTEREST INCOME EXPENSES AND FINANCIAL
» PENGHASILAN BEBAN LAIN-LAIN OTHERS INCOME EXPENSES IMBALAN KERJA KARYAWAN EMPLOYEES’ BENEFITS
» RESTRUKTURISASI UTANG DEBT RESTRUCTURING
» TRANSAKSI DAN SALDO DENGAN PIHAK-PIHAK BERELASI TRANSACTIONS AND BALANCES WITH RELATED PARTIES
» Penghasilan dan piutang usaha
» Revenue and trade receivables
» Piutang lain-lain TRANSACTIONS AND BALANCES WITH RELATED PARTIES continued
» Other receivables Piutang pihak berelasi Due from related parties
» Piutang pihak berelasi lanjutan
» Due from related parties continued
» Utang usaha TRANSACTIONS AND BALANCES WITH RELATED PARTIES continued
» Trade payables TRANSACTIONS AND BALANCES WITH RELATED PARTIES continued
» Utang lain-lain TRANSACTIONS AND BALANCES WITH RELATED PARTIES continued
» Other payables Utang pihak berelasi Due to related parties
» Utang pihak berelasi lanjutan
» Due to related parties continued
» Uang muka pelanggan TRANSACTIONS AND BALANCES WITH RELATED PARTIES continued
» Customer deposit TRANSACTIONS AND BALANCES WITH RELATED PARTIES continued
» Pendapatan ditangguhkan TRANSACTIONS AND BALANCES WITH RELATED PARTIES continued
» SEGMEN USAHA SEGMENT INFORMATION
» Penghasilan SEGMEN USAHA lanjutan SEGMENT INFORMATION continued
» Revenues 30 September 2013 SEGMEN USAHA lanjutan SEGMENT INFORMATION continued
» Laba rugi usaha SEGMEN USAHA lanjutan SEGMENT INFORMATION continued
» Income loss from operations 30 September 2013 Jumlah Aset Total Assets 30 September 2013
» Jumlah Aset lanjutan SEGMEN USAHA lanjutan SEGMENT INFORMATION continued
» Total Assets continued 30 September 2013
» PERJANJIAN – PERJANJIAN DAN KOMITMEN PENTING lanjutan
» Ekuitas - kepentingan non-pengendali
» Equity - non-controlling interest
» Jumlah laba yang dapat diatribusikan kepada
» DIFFERENCE IN VALUE OF RESTRUCTURING TRANSACTION WITH ENTITIES UNDER COMMON
» SELISIH TRANSAKSI PERUBAHAN EKUITAS ENTITAS ASOSIASI
» TUJUAN DAN KEBIJAKAN RISIKO MANAJEMEN KEUANGAN lanjutan
» FINANCIAL RISK MANAGEMENT OBJECTIVE AND POLICIES continued
» KELOMPOK INSTRUMEN KEUANGAN FINANCIAL INSTRUMENTS BY CATEGORY
» KELOMPOK INSTRUMEN KEUANGAN lanjutan FINANCIAL
» DAMPAK EKONOMI KRISIS GLOBAL TERHADAP KELANGSUNGAN USAHA GRUP lanjutan
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