Pengakuan pendapatan dan beban Revenue and expense recognition
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
r. Instrumen keuangan lanjutan r. Financial instruments continued i. Aset keuangan lanjutani. Financial assets continued
Pengukuran setelah pengakuan awal lanjutan Subsequent measurement continued • Aset keuangan tersedia untuk dijual lanjutan • AFS financial assets continued Investasi yang diklasifikasi sebagai aset keuangan tersedia untuk dijual adalah sebagai berikut: The investments classified as AFS are as follows: - Investasi pada saham yang tidak tersedia nilai wajarnya dengan kepemilikan kurang dari 20 dan investasi jangka panjang lainnya dicatat pada biaya perolehannya. - Investments in shares of stock that do not have readily determinable fair value in which the equity interest is less than 20 and other long-term investments that are carried at cost. - Investasi dalam modal saham yang tersedia nilai wajarnya dengan kepemilikan kurang dari 20 dan dicatat pada nilai wajar. - Investments in equity shares that have readily determinable fair value in which the equity interest is less than 20 and are recorded at fair value. Perusahaan mempunyai investasi jangka pendek pada surat berharga yang dikelompokkan sebagai tersedia untuk dijual. The Company has short-term investment in marketable securities classified as AFS. ii. Liabilitas keuangan ii. Financial liabilities Pengakuan awal Initial recognition Liabilitas keuangan diklasifikasikan sebagai liabilitas keuangan yang diukur pada nilai wajar melalui laba atau rugi, liabilitas keuangan yang diukur dengan biaya diamortisasi atau derivatif yang telah ditetapkan untuk tujuan lindung nilai yang efektif, jika sesuai. Grup menentukan klasifikasi liabilitas keuangan pada saat pengakuan awal. Financial liabilities classified as financial liabilities at fair value through profit or loss, liabilities at amortized cost, or as derivatives designated as hedging instruments in an effective hedge, as appropriate. The Group determines the classification of its financial liabilities at initial recognition. Indonesian language. PT CATUR SENTOSA ADIPRANA Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2016 dan Untuk Tahun yang Berakhir Pada Tanggal tersebut Disajikan dalam ribuan rupiah, kecuali dinyatakan lain PT CATUR SENTOSA ADIPRANA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2016 and for the Year Then Ended Expressed in thousands of rupiah, unless otherwise stated 362. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
Parts
» Pendirian Perusahaan The Company’s establishment
» Pendirian Perusahaan lanjutan The Company’s establishment continued
» Penawaran Umum Efek Perusahaan The Company’s Public Offering
» Penawaran Umum UMUM lanjutan GENERAL continued
» Right Issue With Pre-emptive Rights
» Susunan Entitas Anak The Company’s Subsidiaries
» Susunan Entitas Anak lanjutan The Company’s Subsidiaries continued
» Komisaris, direktur dan karyawan Commissioners, directors and employees
» Komisaris, direktur dan karyawan lanjutan Commissioners, directors and employees
» Penyelesaian UMUM lanjutan GENERAL continued
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» Dasar penyusunan dan penyajian laporan keuangan konsolidasian lanjutan
» Basis of preparation and presentation of the
» Prinsip-prinsip konsolidasi Principles of consolidation
» Prinsip-prinsip konsolidasi lanjutan Principles of consolidation continued
» Kombinasi bisnis Business combinations
» Kombinasi bisnis lanjutan Business combinations continued
» Investasi jangka pendek SUMMARY OF SIGNIFICANT ACCOUNTING
» Short-term investments SUMMARY OF SIGNIFICANT ACCOUNTING
» Transaksi dengan pihak-pihak berelasi
» Transactions with related parties
» Transaksi Transactions Persediaan Inventories
» Biaya dibayar di muka Prepaid expenses
» Sewa SUMMARY OF SIGNIFICANT ACCOUNTING
» Leases SUMMARY OF SIGNIFICANT ACCOUNTING
» Sewa lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Leases continued SUMMARY OF SIGNIFICANT ACCOUNTING
» Aset tetap SUMMARY OF SIGNIFICANT ACCOUNTING
» Property and equipment SUMMARY OF SIGNIFICANT ACCOUNTING
» Penurunan nilai aset non-keuangan Impairment of non-financial assets
» Stock issuance costs SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pengakuan pendapatan dan beban Revenue and expense recognition
» Imbalan kerja Employee benefits
» Transaksi dan saldo dalam mata uang asing Foreign
» Perpajakan Taxation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Selisih nilai SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Difference arising from transactions of entities under common control Instrumen keuangan
» Instrumen keuangan lanjutan Financial instruments continued
» Aset keuangan Financial assets
» Instrumen keuangan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Financial assets continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Amortized cost SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» IKHTISAR KEBIJAKAN AKUNTANSI POKOK lanjutan
» Laba per saham Earnings per share
» Pelaporan segmen SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Segment information SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Provisi Provisions SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN ASUMSI OLEH MANAJEMEN
» MANAGEMENT’S USE CSAP AR 2016 Bilingual
» PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN ASUMSI OLEH MANAJEMEN lanjutan
» PENGGUNAAN CSAP AR 2016 Bilingual
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» INVESTASI JANGKA PENDEK SHORT-TERM INVESTMENTS
» INVESTASI JANGKA PENDEK lanjutan SHORT-TERM INVESTMENTS continued
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PIUTANG LAIN-LAIN OTHER RECEIVABLES
» TRANSAKSI DAN SALDO DENGAN PIHAK-PIHAK BERELASI
» BALANCES AND CSAP AR 2016 Bilingual
» TRANSAKSI DAN SALDO DENGAN PIHAK-PIHAK BERELASI lanjutan
» PERSEDIAAN INVENTORIES CSAP AR 2016 Bilingual
» PERSEDIAAN lanjutan INVENTORIES continued
» ASET TETAP PROPERTY AND EQUIPMENT
» ASET TETAP lanjutan PROPERTY AND EQUIPMENT continued
» ASET KEUANGAN TIDAK LANCAR LAINNYA OTHER NON-CURRENT FINANCIAL ASSETS
» UTANG BANK JANGKA PENDEK DAN PINJAMAN LAINNYA - NETO
» SHORT-TERM BANK LOANS AND OTHER BORROWING - NET
» UTANG BANK JANGKA PENDEK DAN PINJAMAN LAINNYA - NETO lanjutan
» SHORT-TERM BANK LOANS AND OTHER BORROWING - NET continued
» Time Loan lanjutan Time Loans continued
» Kredit Rekening Koran dan Akseptasi Bank Overdraft and Demand Loan
» Kredit Rekening SHORT-TERM BANK LOANS AND OTHER BORROWING continued
» Bank Overdraft SHORT-TERM BANK LOANS AND OTHER BORROWING continued
» SHORT-TERM BANK LOANS AND OTHER BORROWING continued
» UTANG BANK JANGKA PENDEK DAN PINJAMAN LAINNYA lanjutan
» UTANG USAHA lanjutan TRADE PAYABLES continued UTANG LAIN-LAIN OTHER PAYABLES
» PERPAJAKAN TAXATION CSAP AR 2016 Bilingual
» PERPAJAKAN lanjutan TAXATION continued
» BEBAN AKRUAL ACCRUED EXPENSES
» UTANG BANK CSAP AR 2016 Bilingual
» LONG-TERM BANK LOANS AND OTHER BORROWING
» UTANG BANK LONG-TERM BANK LOANS AND OTHER BORROWING continued
» 2016 Rp Saldo utang CSAP AR 2016 Bilingual
» LONG-TERM BANK CSAP AR 2016 Bilingual
» LONG-TERM BANK LOANS AND OTHER BORROWING continued
» UTANG SEWA PEMBIAYAAN OBLIGATIONS UNDER FINANCE LEASE
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITY
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITY continued
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» PENJUALAN NETO lanjutan NET SALES continued
» BEBAN POKOK PENJUALAN COST OF SALES
» BEBAN PENJUALAN DAN BEBAN UMUM DAN ADMINISTRASI
» SELLING AND CSAP AR 2016 Bilingual
» BEBAN PENJUALAN DAN BEBAN UMUM DAN ADMINISTRASI lanjutan
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» ASET DAN LIABILITAS DALAM MATA UANG ASING
» ASSETS AND CSAP AR 2016 Bilingual
» PERJANJIAN-PERJANJIAN DAN PERIKATAN AGREEMENTS AND COMMITMENTS
» PERJANJIAN-PERJANJIAN DAN PERIKATAN lanjutan
» AGREEMENTS AND CSAP AR 2016 Bilingual
» PERJANJIAN-PERJANJIAN DAN CSAP AR 2016 Bilingual
» ASET DAN LIABILITAS KEUANGAN FINANCIAL ASSETS AND LIABILITIES
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