Cash and Cash Equivalents
3. Ikhtisar Kebijakan Akuntansi
3. Summary of Significant Accounting Lanjutan
Policies Continued j. Persediaan j. Inventories k. Biaya Dibayar di Muka k. Prepaid Expensesl. Aset Tetap - Pemilikan Langsung
l. Property, Plant and Equipment-Direct Acquisitions
Bangunan dan prasarana Building and improvements Mesin dan Perlengkapan Machinery and Equipment Instalasi gas dan listrik Electricity and gas installation Kendaraan Vehicles Inventaris kantor dan pabrik Plant and office equipment 4 - 15 4 5 - 10 20 Depreciation is comuted using the straight -line method based on the estimated useful lives of the assets as follows : Penyusutan dihitung dengan menggunakan metode garis lurus straight-line method berdasarkan taksiran masa manfaat ekonomis aset tetap sebagai berikut : Tahun Biaya dibayar di muka diamortisasi selama masa manfaat masing-masing biaya dengan menggunakan metode garis lurus. Prepaid expenses are amortized over the periods benefited using the straight line method. The Company inventory exclude consignation inventory Certain assets were revalued in previous years based on an independent appraisal made in accordance with government regulations, in line with the initial adoption of PSAK 16 Revised 2007, the previous revalued amount of certain assets under the previous standard is considered as deemed cost, and the balance of the revaluation surplus previously reported as separate line item in equity is reclassifed into retained earnings. Aset tetap yang dimiliki untuk digunakan dalam produksi atau penyediaan barang atau jasa atau untuk tujuan administratif dicatat berdasarkan biaya perolehan setelah dikurangi akumulasi penyusutan dan akumulasi kerugian penurunan nilai. Aset tertentu telah dinilai kembali pada tahun-tahun sebelumnya berdasarkan hasil penilaian yang dilakukan oleh penilai independen sesuai dengan peraturan pemerintah yang berlaku. Pada penerapan awal PSAK 16 Revisi 2007, nilai aset tertentu yang direvaluasi pada periode sebelumnya sesuai dengan standar sebelumnya dianggap sebagai biaya perolehan deemed cost dan selisih penilaian kembali yang disajikan secara terpisah dalam akun ekuitas direklasifikasi ke saldo laba. Property, plant and equipment hald for use in the production or supply of goods or services, or for administrative purposes, are stated at cost, less accumulated depreciation and any accumulated impairment losses. Inventories are stated at cost or net realizable value, whichever is lower, Cost in determined using the conventional retail method and weighted average method. Persediaan dinyatakan berdasarkan biaya perolehan atau nilai realisasi bersih, mana yang lebih rendah. Biaya perolehan ditentukan dengan menggunakan metode eceran konvensional conventional retail method dan rata-rata tertimbang. Persediaan Perusahaan tidak termasuk persediaan konsinyasi. 10 - 16 Years 20 20Parts
» Umum BTON Annual Report 2011
» Establishment and General Information
» Umum Lanjutan BTON Annual Report 2011
» Penawaran Umum Efek Perusahaan Public Offering of Shares of the Company
» Standar yang Berlaku Efektif pada Tahun Berjalan Effective Standards of the Current year
» Effective Standards of the Current year Lanjutan
» Penerapan Standar Akuntansi Keuangan
» Standards and Interpretations that Have Been
» Ikhtisar Kebijakan Akuntansi BTON Annual Report 2011
» Dasar Penyajian Laporan Keuangan Financial Statements Presentation
» Penyajian Laporan Keuangan Lanjutan Financial Statements Presentation Continued
» Financial Statements Presentation Continued
» Transaksi dan Saldo Dalam Mata Uang Asing Foreign Currency Transactions and Balances
» Penggunaan Estimasi Use of Estimates
» Use of Estimates Continued Aset tetap dan penyusutan
» Transaksi dengan Pihak-pihak Berelasi Affiliated transactions
» Affiliated transactions Continued Summary of Significant Accounting Lanjutan
» Investasi Sementara Temporary Investment
» Temporary Investment Continued Investasi Efek
» Piutang Usaha Account Receivable
» Account Receivable Continued Summary of Significant Accounting Lanjutan
» Investasi pada Entitas Asosiasi
» Biaya Dibayar di Muka Prepaid Expenses
» Aset Tetap - Pemilikan Langsung
» Property, Plant and Equipment-Direct Acquisitions
» Penurunan Aset Non Keuangan Impairment of Non Financial Assets
» Financial Instruments Summary of Significant Accounting Lanjutan
» Ikhtisar Kebijakan Akuntansi Ikhtisar Kebijakan Akuntansi Aset Keuangan Financial Assets
» Financial Instruments Continued 1. Aset Keuangan Lanjutan
» Financial Instruments Continued 2. Liabilitas Keuangan Lanjutan
» Financial Instruments Continued 3. Saling Hapus dari Instrumen Keuangan
» Ikhtisar Kebijakan Akuntansi Ikhtisar Kebijakan Akuntansi Offsetting of Financial Instruments
» Nilai Wajar Instrumen Keuangan
» Amortized Cost of Financial Instruments
» Financial Instruments Continued 6. Penurunan Nilai dari Aset Keuangan
» Ikhtisar Kebijakan Akuntansi Impairment of Financial Assets
» Financial Instruments Continued 7. Summary of Significant Accounting Lanjutan
» Ikhtisar Kebijakan Akuntansi Derecognition of
» Financial Instruments Continued 8. Akuntansi Lindung Nilai
» Ikhtisar Kebijakan Akuntansi Ikhtisar Kebijakan Akuntansi
» Financial Instruments Continued 8. Akuntansi Lindung Nilai Lanjutan
» Biaya Emisi Saham Share Issurance Costs
» Pengakuan Pendapatan dan Beban Revenue and Expense Recognition
» Pajak Penghasilan Income Tax
» Segment Information Summary of Significant Accounting Lanjutan
» Summary of Significant Accounting Lanjutan
» Penyajian Kembali BTON Annual Report 2011
» Restatement BTON Annual Report 2011
» Penyajian Kembali Lanjutan BTON Annual Report 2011
» Restatement Continued BTON Annual Report 2011
» Investasi Sementara BTON Annual Report 2011
» Temporary Investment BTON Annual Report 2011
» Investasi Sementara Lanjutan BTON Annual Report 2011
» Temporary Investment Continued BTON Annual Report 2011
» Piutang Usaha Trade Accounts Receivable
» Piutang Usaha Lanjutan BTON Annual Report 2011
» Trade Accounts Receivable Continued
» Persediaan BTON Annual Report 2011
» Inventories BTON Annual Report 2011
» Investasi pada Entitas Asosiasi Investment in an Associates
» Investasi pada Entitas Asosiasi Lanjutan Investment in an Associates Continued
» Aset Tetap Property, Plant and Equipment
» Aset Tetap Lanjutan Property, Plant and Equipment Continued
» Hutang Usaha Trade Accounts Payable
» Hutang Pajak Perpajakan Taxation
» Manfaat Beban Pajak Penghasilan Tax Benefit Expenses
» Perpajakan Lanjutan Taxation Continued
» Biaya yang Masih Harus Dibayar Accrued Expenses
» Tambahan Modal Disetor Additional Paid-In Capital
» 2010 danand 2009 Rp BTON Annual Report 2011
» Beban Umum dan Administrasi General and Administrative Expenses
» Laba per Saham Earning Per Share
» Liabilitas Imbalan Pasca Kerja Post- Employment Benefits Obligation
» Liabilitas Imbalan Pasca Kerja Post- Employment Benefits
» Informasi Segmen Segment Information
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