Transaksi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
j. Sewa Guna Usaha
j. Leases
Transaksi sewa guna usaha digolongkan sebagai sewa guna usaha yang dikapitalisasi capital lease jika memenuhi kriteria PSAK No. 30, “Akuntansi Sewa Guna Usaha”. Transaksi sewa guna usaha yang tidak memenuhi semua kriteria tersebut dikelompokkan sebagai transaksi sewa menyewa biasa operating lease. Aktiva sewa guna usaha yang dikapitalisasi disajikan sebagai bagian dari Aktiva Tetap dinyatakan sebesar nilai tunai dari seluruh pembayaran sewa guna usaha selama masa sewa guna usaha ditambah nilai sisa harga opsi yang harus dibayar pada akhir masa sewa guna usaha. Lease transactions are accounted for under the capital lease method when all of the required capitalization criteria under SFAS No. 30, “Accounting for Lease Transactions”, are met. Leases that do not meet any of the required capitalization criteria are accounted for under the operating lease method. Assets under capital lease presented under “Property and Equipment” are recorded based on the present value of all lease payments during the lease term plus residual value option price to be paid at the end of the lease period. Penyusutan dihitung dengan menggunakan metode dan taksiran masa manfaat ekonomis yang sama dengan yang diterapkan untuk aktiva tetap dengan kepemilikan langsung lihat Catatan 2i di atas. Depreciation is computed using the same method and estimated useful lives applied to similar property and equipment account acquired under direct ownership see Note 2i above. k. Aktiva Dalam Penyelesaian k. Construction in Progress Aktiva dalam penyelesaian disajikan sebagai bagian dari Aktiva Tetap dinyatakan sebesar biaya perolehan. Akumulasi biaya perolehan akan dipindahkan ke masing-masing aktiva tetap yang bersangkutan pada saat aktiva tersebut selesai dikerjakan dan siap digunakan. Construction in progress presented under “Property and Equipment” is stated at cost. The accumulated costs are reclassified to the appropriate property and equipment account when construction is completed and the asset is ready for its intended use.l. Aktiva Tidak Berwujud
l. Intangible Assets
Selisih lebih yang tidak teridentifikasi antara harga perolehan dan nilai wajar aktiva bersih Anak perusahaan dibukukan sebagai “Goodwill” yang disajikan sebagai bagian dari akun ”Aktiva Lain-lain - Lain-lain” dalam Aktiva Tidak Lancar pada neraca konsolidasi dan diamortisasikan dengan menggunakan metode garis lurus straight-line method selama 5 lima tahun. Unidentifiable differences between the market value and the carrying amount of Subsidiaries net assets presented as ”Goodwill” as part of ”Other Assets” in Non-current Assets in the consolidated balance sheets and amortized over 5 five years using straight-line method. Biaya sehubungan dengan perolehan piranti lunak komputer ditangguhkan dan diamortisasi selama 10 sepuluh tahun. Cost incurred by the Company in relation to the acquisition of new software is deferred and amortized over 10 ten years.Parts
» Financial Report 2007 Audit PT Elnusa Tbk
» Pendirian Perusahaan dan Informasi Umum Establishment
» Pendirian Perusahaan dan Informasi Umum lanjutan
» Establishment of UMUM lanjutan GENERAL continued
» Karyawan, Direksi dan Komisaris lanjutan Employees, Directors and Commissioners
» Basis of consolidated financial statements
» Prinsip-prinsip Konsolidasi lanjutan Principles of Consolidation
» Prinsip-prinsip Konsolidasi lanjutan Principles of Consolidation continued
» Penyertaan Saham Investment in Shares of Stock
» Penyertaan Saham lanjutan Investment in Shares of Stock continued
» Penyisihan Piutang Ragu-ragu Allowance for Doubtful Accounts
» Transaksi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Transactions with Related Parties
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya Dibayar di Muka Prepaid Expenses Aktiva Tetap Property and Equipment
» Aktiva Tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Property and Equipment continued
» Sewa Guna Usaha SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aktiva Dalam Penyelesaian Construction in Progress
» Aktiva Tidak Berwujud SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Intangible Assets SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pendapatan Ditangguhkan Deferred Income
» Pengakuan Pendapatan dan Beban Revenue and Expense Recognition
» Dana Pensiun dan Kesejahteraan Karyawan Pension Plans and Retirement Benefits
» Dana Pensiun dan Kesejahteraan Karyawan lanjutan
» Pension Plans and Retirement Benefits continued
» Transaksi dan Saldo Dalam Mata Uang Asing
» Foreign Currency SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Informasi Segmen SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Segment Information SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» Informasi Segmen lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Segment Information continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Laba Bersih per Saham Dasar Earnings per Share
» Penggunaan Estimasi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Increase of ownership in Subsidiaries
» Vertical merger continued Horizontal merger
» Horizontal merger continued INCREASE OF OWNERSHIP IN SUBSIDIARIES AND MERGER continued
» PENINGKATAN KEPEMILIKAN SAHAM DAN PENGGABUNGAN USAHA lanjutan
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» SALDO, TRANSAKSI DAN SIFAT HUBUNGAN DENGAN PIHAK-PIHAK YANG MEMPUNYAI SIGNIFICANT TRANSACTIONS
» SALDO, TRANSAKSI DAN SIFAT HUBUNGAN DENGAN PIHAK-PIHAK YANG MEMPUNYAI
» SIGNIFICANT TRANSACTIONS Financial Report 2007 Audit PT Elnusa Tbk
» PERSEDIAAN INVENTORIES Financial Report 2007 Audit PT Elnusa Tbk
» PERSEDIAAN lanjutan INVENTORIES continued
» UANG MUKA ADVANCES Financial Report 2007 Audit PT Elnusa Tbk
» PENYERTAAN SAHAM INVESTMENTS IN SHARES OF STOCK
» PENYERTAAN SAHAM lanjutan INVESTMENTS
» PENYERTAAN SAHAM lanjutan INVESTMENTS AKTIVA TETAP PROPERTY AND EQUIPMENT
» AKTIVA TETAP lanjutan PROPERTY AND EQUIPMENT continued
» AKTIVA LAIN-LAIN OTHER ASSETS PINJAMAN JANGKA PENDEK SHORT-TERM LOANS
» PINJAMAN JANGKA PENDEK lanjutan SHORT-TERM LOANS continued
» HUTANG PAJAK, AKTIVA DAN KEWAJIBAN PAJAK TANGGUHAN lanjutan
» TAXES PAYABLE, DEFERRED TAX ASSETS AND LIABILITIES continued
» BIAYA MASIH HARUS DIBAYAR ACCRUED EXPENSES
» KEWAJIBAN JANGKA PANJANG LONG-TERM LIABILITIES
» KEWAJIBAN JANGKA PANJANG lanjutan LONG-TERM LIABILITIES
» KEWAJIBAN JANGKA PANJANG lanjutan LONG-TERM LIABILITIES continued
» MODAL SAHAM lanjutan CAPITAL STOCK continued
» SELISIH NILAI TRANSAKSI RESTRUKTURISASI ENTITAS SEPENGENDALI
» DIFFERENCES ARISING Financial Report 2007 Audit PT Elnusa Tbk
» SELISIH NILAI TRANSAKSI RESTRUKTURISASI ENTITAS SEPENGENDALI lanjutan
» respectively. PENDAPATAN USAHA OPERATING REVENUES
» BEBAN POKOK PENDAPATAN USAHA COST OF OPERATING REVENUES
» BEBAN USAHA OPERATING EXPENSES
» BEBAN KEUANGAN FINANCING COSTS
» DANA PENSIUN Financial Report 2007 Audit PT Elnusa Tbk
» PERJANJIAN PENTING, Financial Report 2007 Audit PT Elnusa Tbk
» PERJANJIAN PENTING, PERJANJIAN PENTING,
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» AKTIVA DAN KEWAJIBAN MONETER DALAM MATA UANG ASING
» MONETARY ASSETS AND LIABILITIES IN FOREIGN CURRENCIES
» AKTIVA DAN KEWAJIBAN MONETER DALAM MATA UANG ASING lanjutan
» MONETARY ASSETS AND LIABILITIES IN FOREIGN CURRENCIES continued
» KONDISI EKONOMI ECONOMIC CONDITIONS
» PERISTIWA PENTING SETELAH TANGGAL NERACA
» SUBSEQUENT EVENTS Financial Report 2007 Audit PT Elnusa Tbk
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