Persediaan SUMMARY OF SIGNIFICANT ACCOUNTING
r. Penurunan Nilai Aktiva
Bila nilai tercatat suatu aktiva melebihi taksiran jumlah yang dapat diperoleh kembali estimated recoverable amount maka nilai tersebut diturunkan ke jumlah yang dapat diperoleh kembali tersebut, yang ditentukan sebagai nilai tertinggi antara harga jual neto dan nilai pakai. Penurunan nilai aktiva tersebut diakui sebagai kerugian penurunan nilai aktiva dan dibebankan sebagai kerugian tahun berjalan.r. Impairment of Assets
When the carrying amount of an asset exceeds its estimated recoverable amount, the asset is written down to its estimated recoverable amount, which is determined as the higher of net selling price or value in use. Impairment of asset is recognized as loss on impairment of asset which is charged to current operations.s. Biaya Emisi Saham dan ObligasiHutang
Biaya emisi saham dan obligasihutang merupakan biaya transaksi yang dikurangkan langsung dari hasil emisi dalam rangka menentukan hasil emisi neto saham dan obligasihutang tersebut. Selisih antara hasil emisi neto obligasihutang hutang dengan nilai nominal merupakan diskonto atau premium yang diamortisasi selama jangka waktu obligasihutang hutang tersebut. Biaya emisi saham disajikan sebagai bagian dari tambahan modal disetor dan tidak diamortisasi.s. Shares and BondsDebt Issuance Cost
Shares and bondsdebt issuance costs represent transaction costs which are deducted directly from the related proceeds to determine their net proceeds. The difference between the net proceeds of the bondsdebt and the nominal value represents discount or premium that is amortized using the straight- line method over the term of the bondsdebt. Share issuance costs are presented as part of additional paid-in capital and are not amortized.t. Pengakuan Pendapatan dan Beban
Pendapatan diakui sebagai berikut:t. Revenues and Expenses Recognition
Revenues are recognized as follows: 1 Pendapatan iklan diakui pada saat iklan ditayangkan. Pendapatan iklan dengan transaksi barter dicatat sebesar nilai wajar atau nilai pasar barang yang diterima dan diakui pada saat iklan ditayangkan. Jasa penyiaran program diakui pada saat dihasilkan selama periode pemberian jasa. Penerimaan dimuka untuk jasa yang belum diberikan ditangguhkan dan dilaporkan di neraca sebagai pendapatan belum diakui. Penjualan program diakui pada saat program diserahkan dan hak telah beralih kepada pelanggan. Penjualan dekoder dan antena diakui pada saat barang diserahkan dan hak kepemillikan berpindah ke pelanggan. Pendapatan manajemen artis, sewa studio dan jasa layanan pesan singkat diakui pada saat jasa diberikan kepada pelanggan. Pendapatan dari peredaran media cetak diakui pada saat dikirim. 1 Revenue from advertisement is recognized when the advertisement is aired. Revenue from barter transaction is recognized at fair value or market value of the goods received when the advertisement is aired. Program retransmission services are recognized as earned over the period the service are provided. Advances received for undelivered services are deferred and recorded as unearned revenues. Sale of programs is recognized when the program is delivered and title has passed to the customer. Sales of decoders and antenna are recognized when the goods are delivered and title has passed. Revenue from artist management, studio rentals and short messaging services is recognized when services are rendered. Revenue from circulation of print media is recognized when delivered.Parts
» PT MNC Investama, Tbk - Item
» radio Trijaya Trijaya networks, a 24-hour radio women radio targeting house wives, abC 21+.
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» Pendirian dan Informasi Umum
» Establishment and General Information
» Penawaran Umum Saham dan Obligasi
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Penyajian Laporan Keuangan Konsolidasi
» Consolidated SUMMARY OF SIGNIFICANT ACCOUNTING
» Prinsip Konsolidasi SUMMARY OF SIGNIFICANT ACCOUNTING
» Principles of Consolidation SUMMARY OF SIGNIFICANT ACCOUNTING
» Transaksi SUMMARY OF SIGNIFICANT ACCOUNTING
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» Persediaan SUMMARY OF SIGNIFICANT ACCOUNTING
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» Aktiva Tetap - Pemilikan Langsung
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» Penurunan Nilai Aktiva SUMMARY OF SIGNIFICANT ACCOUNTING
» Impairment of Assets SUMMARY OF SIGNIFICANT ACCOUNTING
» Biaya Emisi Saham dan ObligasiHutang
» Shares and BondsDebt Issuance Cost
» Pengakuan Pendapatan dan Beban
» Revenues and Expenses Recognition
» Imbalan Pasca Kerja SUMMARY OF SIGNIFICANT ACCOUNTING
» Post-Employment Benefits SUMMARY OF SIGNIFICANT ACCOUNTING
» Restrukturisasi Hutang Bermasalah SUMMARY OF SIGNIFICANT ACCOUNTING
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» Informasi Segmen SUMMARY OF SIGNIFICANT ACCOUNTING
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