Pendirian Perusahaan lanjutan The Company’s establishment continued
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
a. Dasar penyusunan dan penyajian laporan keuangan konsolidasian lanjutan
a. Basis of preparation and presentation of the
consolidated financial statements continued Laporan arus kas konsolidasian yang disusun dengan menggunakan metode langsung, menyajikan penerimaan dan pengeluaran kas dan setara kas yang diklasifikasikan ke dalam aktivitas operasi, investasi dan pendanaan. The consolidated statement of cash flows, which has been prepared using the direct method, presents receipts and disbursements of cash and cash equivalents classified into operating, investing and financing activities. Kebijakan akuntansi yang diterapkan dalam penyusunan laporan keuangan konsolidasian tanggal 31 Desember 2014 dan untuk tahun yang berakhir pada tanggal tersebut konsisten dengan kebijakan akuntansi yang diterapkan dalam penyusunan laporan keuangan konsolidasian pada tanggal 31 Desember 2013 dan untuk tahun yang berakhir pada tanggal tersebut. The accounting policies adopted in the preparation of the consolidated financial statements as of December 31, 2014 and for the year then ended are consistent with those made in the preparation of the consolidated financial statements as of December 31, 2013 and for the year then ended. Mata uang pelaporan yang digunakan pada laporan keuangan konsolidasian adalah rupiah Rp, yang merupakan mata uang fungsional Perusahaan. Setiap entitas di dalam Grup menetapkan mata uang fungsional masing- masing dan transaksi-transaksi yang dicatat di dalam laporan keuangan dari setiap entitas diukur berdasarkan mata uang fungsional tersebut. The reporting currency used in the consolidated financial statements is the Indonesian rupiah Rp, which is also the Company’s functional currency. Each entity in the Group determines its own functional currency and all items included in the financial statements of each entity are measured using that functional currency. b. Prinsip-prinsip konsolidasi b. Principles of consolidation Laporan keuangan konsolidasian meliputi akun- akun Perusahaan dan Entitas Anaknya dengan persentase pemilikan lebih dari 50, baik secara langsung maupun tidak langsung melalui entitas anak lainnya. Seluruh transaksi material dan saldo akun antar perusahaan termasuk laba rugi yang signifikan yang belum direalisasi telah dieliminasi. Perubahan dalam bagian kepemilikan entitas induk pada entitas anak yang tidak mengakibatkan hilangnya pengendalian dicatat sebagai transaksi ekuitas dalam hal ini transaksi dengan pemilik dalam kapasitasnya sebagai pemilik. The consolidated financial statements include the accounts of the Company and its Subsidiaries which are more than 50 owned, directly or indirectly through another subsidiary, by the Company. All material intercompany transactions and account balances including the related significant unrealized gains or losses have been eliminated. A change in a parent’s ownership interest in a subsidiary that does not result in a loss of control is accounted for as an equity transaction i.e., a transaction with owners in their capacity as owners.Parts
» Pendirian Perusahaan The Company’s establishment
» Pendirian Perusahaan lanjutan The Company’s establishment continued
» Penawaran Umum Efek Perusahaan The Company’s Public Offering
» Susunan Entitas Anak The Company’s Subsidiaries
» Susunan Entitas Anak lanjutan The Company’s Subsidiaries continued
» Susunan Entitas Anak lanjutan
» Komisaris, direktur dan karyawan Commissioners, directors and employees
» Komisaris, direktur dan karyawan lanjutan
» Penyelesaian UMUM lanjutan GENERAL continued
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING
» 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 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Transactions SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya dibayar di muka Prepaid expenses
» Sewa SUMMARY OF SIGNIFICANT ACCOUNTING
» Leases SUMMARY OF SIGNIFICANT ACCOUNTING
» Sewa lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Leases continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset tetap SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Property and equipment SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Property and equipment continued
» Penurunan nilai aset non-keuangan Impairment of non-financial assets
» Penurunan nilai aset non-keuangan lanjutan Impairment
» Stock issuance costs SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pengakuan pendapatan dan beban Revenue and expense recognition
» Imbalan kerja Employee benefits
» Imbalan kerja lanjutan Employee benefits continued
» Transaksi dan saldo dalam mata uang asing Foreign
» Pajak penghasilan Taxation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pajak penghasilan lanjutan Taxation continued
» Selisih nilai SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Instrumen keuangan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Financial assets continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» IKHTISAR KEBIJAKAN AKUNTANSI POKOK lanjutan
» Amortized cost SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Earnings per share IKHTISAR KEBIJAKAN
» Pelaporan segmen IKHTISAR KEBIJAKAN
» Segment information IKHTISAR KEBIJAKAN
» Provisi Provisions IKHTISAR KEBIJAKAN
» PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN ASUMSI OLEH MANAJEMEN
» MANAGEMENT’S USE AR CSAP 2014 Bilingual
» PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN ASUMSI OLEH MANAJEMEN lanjutan
» PENGGUNAAN AR CSAP 2014 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 AR CSAP 2014 Bilingual
» TRANSAKSI DAN SALDO DENGAN PIHAK-PIHAK BERELASI lanjutan
» PERSEDIAAN INVENTORIES AR CSAP 2014 Bilingual
» PERSEDIAAN lanjutan INVENTORIES continued
» ASET LANCAR LAINNYA OTHER CURRENT ASSETS
» ASET TETAP PROPERTY AND EQUIPMENT
» ASET TETAP lanjutan PROPERTY AND EQUIPMENT 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
» UTANG BANK JANGKA PENDEK DAN PINJAMAN LAINNYA lanjutan
» SHORT-TERM BANK LOANS AND OTHER BORROWING continued
» UTANG USAHA lanjutan TRADE PAYABLES continued
» UTANG LAIN-LAIN OTHER PAYABLES PERPAJAKAN TAXATION
» PERPAJAKAN lanjutan TAXATION continued
» BEBAN AKRUAL ACCRUED EXPENSES
» BEBAN AKRUAL lanjutan ACCRUED EXPENSES continued UTANG BANK
» LONG-TERM BANK LOANS AND OTHER BORROWING
» UTANG BANK AR CSAP 2014 Bilingual
» LONG-TERM BANK LOANS AND OTHER BORROWING continued
» 2014 Rp Saldo utang AR CSAP 2014 Bilingual
» 2013 Rp AR CSAP 2014 Bilingual
» LONG-TERM BANK LOANS AND OTHER
» 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 AR CSAP 2014 Bilingual
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» ASET DAN LIABILITAS DALAM MATA UANG ASING
» ASSETS AND AR CSAP 2014 Bilingual
» PERJANJIAN-PERJANJIAN DAN PERIKATAN AGREEMENTS AND COMMITMENTS
» PERJANJIAN-PERJANJIAN DAN PERIKATAN lanjutan
» AGREEMENTS AND AR CSAP 2014 Bilingual
» PERJANJIAN-PERJANJIAN DAN AR CSAP 2014 Bilingual
» ASET DAN LIABILITAS KEUANGAN FINANCIAL ASSETS AND LIABILITIES
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