Penurunan nilai aset keuangan lanjutan Impairment of financial assets continued Utang usaha dan utang lain-lain Trade and others payables
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING
lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued w. Penurunan nilai aset keuangan lanjutan w. Impairment of financial assets continued Nilai tercatat aset dikurangi dan jumlah kerugian diakui pada laporan laba rugi. Jika pinjaman yang diberikan memiliki tingkat bunga mengambang, tingkat diskonto yang digunakan untuk mengukur kerugian penurunan nilai adalah tingkat bunga efektif saat ini yang ditentukan dalam kontrak. Untuk alasan praktis, Grup dapat mengukur penurunan nilai berdasarkan nilai wajar instrumen dengan menggunakan harga pasar yang dapat diobservasi. The carrying amount of the asset is reduced and the amount of the loss is recognised in the profit or loss. If a loan has a floating interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract. As a practical expedient, the Group may measure impairment on the basis of an instrument’s fair value using an observable market price. Jika, pada periode selanjutnya, jumlah penurunan nilai berkurang dan penurunan tersebut dapat dihubungkan secara objektif dengan peristiwa yang terjadi setelah penurunan nilai diakui misalnya meningkatnya peringkat kredit debitor, pemulihan atas jumlah penurunan nilai yang telah diakui sebelumnya diakui pada laporan laba rugi. If, in a subsequent period, the amount of the impairment loss decreases and the decrease can be related objectively to an event occurring after the impairment was recognised such as an improvement in the debtor’s credit rating, the reversal of the previously recognised impairment loss is recognised in the profit or loss. x. Utang usaha dan utang lain-lain x. Trade and others payables Utang usaha adalah kewajiban membayar barang atau jasa yang telah diterima dalam kegiatan usaha normal dari pemasok. Utang usaha diklasifikasikan sebagai liabilitas jangka pendek jika pembayarannya jatuh tempo dalam waktu satu tahun atau kurang atau dalam siklus operasi normal, jika lebih lama. Jika tidak, utang tersebut disajikan sebagai liabilitas jangka panjang. Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if payment is due within one year or less or in the normal operating cycle of the business if longer. If not, they are presented as non-current liabilities. Utang usaha pada awalnya diakui sebesar nilai wajar dan selanjutnya diukur pada biaya perolehan diamortisasi dengan menggunakan metode bunga efektif. Trade payables are recognised initially at fair value and subsequently measured at amortised cost using the effective interest method. y. Modal saham y. Share capitalParts
» "Consolidated Financial Statements 31 March 2014"
» Pendirian Perusahaan INFORMASI UMUM GENERAL INFORMATION
» Pendirian Perusahaan INFORMASI UMUM lanjutan GENERAL INFORMATION continued
» Pendirian Perusahaan Initial Public O ffering of the Company’s
» Struktur Grup Group structure
» Struktur Grup lanjutan Group Structure continued
» Kelangsungan usaha Going concern
» Kelangsungan usaha lanjutan Going concern continued
» Dasar penyusunan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Basis of preparation of the consolidated financial statements continued
» Dasar penyusunan Konsolidasi Consolidation
» Consolidation continued i SUMMARY OF
» Consolidation continued iii Disposal of subsidiaries
» Consolidation continued iv Pengendalian bersama entitas lanjutan
» Classification continued Pengakuan dan pengukuran Recognition and measurement
» Piutang usaha dan piutang lain-lain Trade and other receivables
» Fixed assets lanjutan SUMMARY OF
» Goodwill Goodwill SUMMARY OF
» Pinjaman Borrowings SUMMARY OF
» Borrowings continued Biaya pengupasan lapisan tanah Stripping costs
» Revenue and expense recognition continued
» Leases continued Provisi Provision
» Provision continued i Provisi kewajiban lingkungan lanjutan
» Pajak penghasilan kini dan tangguhan
» Pajak penghasilan kini dan tangguhan Imbalan karyawan Employee benefits
» Imbalan karyawan lanjutan Employee benefits continued
» Segment reporting Penurunan nilai aset keuangan Impairment of financial assets
» ESTIMASI DAN PERTIMBANGAN AKUNTANSI YANG PENTING lanjutan CRITICAL ACCOUNTING
» AKUISISI PENGENDALIAN BERSAMA ENTITAS ACQUISITION AKUISISI PENGENDALIAN BERSAMA ENTITAS
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS 31 Maret 31 Desember
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» UANG MUKA DAN PEMBAYARAN DIMUKA ADVANCES AND PREPAYMENTS
» PERSEDIAAN INVENTORIES "Consolidated Financial Statements 31 March 2014"
» ASET TETAP lanjutan FIXED ASSETS continued
» ASET TETAP lanjutan FIXED ASSETS continued PROPERTI PERTAMBANGAN MINING PROPERTIES
» GOODWILL GOODWILL GOODWILL lanjutan GOODWILL continued
» INVESTASI PADA PENGENDALIAN BERSAMA ENTITAS lanjutan INVESTMENTS IN
» UTANG USAHA TRADE PAYABLES BEBAN YANG MASIH HARUS DIBAYAR ACCRUED EXPENSES 4.44.
» Pinjaman jangka panjang lanjutan Long-term borrowings continued
» Pinjaman jangka pendek Short-term loan
» UTANG SEWA PEMBIAYAAN FINANCE LEASE PAYABLES
» Aset dan Deferred tax assets and liabilities continued
» Aset dan Deferred tax assets and liabilities continued Liabilitas pajak tangguhan
» Surat ketetapan pajak Tax assessment letter
» Surat ketetapan pajak lanjutan Tax assessment letter continued
» PENYISIHAN IMBALAN KARYAWAN lanjutan PROVISION SHARE CAPITAL
» PENJUALAN BERSIH NET SALES BEBAN POKOK PENJUALAN COST OF GOODS SOLD
» BAGIAN ATAS "Consolidated Financial Statements 31 March 2014"
» Kompensasi manajemen kunci Pihak berelasi Related parties
» RUGI BERSIH PER SAHAM DASAR BASIC LOSS PER SHARE KOMITMEN DAN PERJANJIAN PENTING COMMITMENTS
» Tuntutan Hukum lanjutan Legal Claims continued
» Undang-Undang Pertambangan No. 42009 Mining Law No. 42009 continued
» Peraturan Pemerintah No. 782010 lanjutan Government
» Peraturan Menteri No. 282009 Peraturan Menteri No. 172010 Ministerial Regulation No. 172010
» Peraturan Menteri No. 172010 lanjutan Ministerial Regulation No. 172010 continued
» Peraturan Menteri No. 342009 lanjutan Ministerial Regulation No. 342009 continued
» Peraturan Pemerintah No. 92012 Government Regulation No. 92012
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING lanjutan MONETARY ASSETS
» MANAJEMEN RISIKO KEUANGAN FINANCIAL RISK MANAGEMENT
» MANAJEMEN RISIKO KEUANGAN lanjutan FINANCIAL RISK MANAGEMENT continued
» Transaksi pemisahan Separation transaction
» Transaksi pemisahan lanjutan Separation transaction continued
Show more