ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING lanjutan
38. PERNYATAAN YANG TELAH DIKELUARKAN TAPI BELUM BERLAKU EFEKTIF lanjutan
38. STANDARDS ISSUED
BUT NOT YET EFFECTIVE continued Efektif berlaku pada atau setelah tanggal 1 Januari 2012: lanjutan Effective on or after January 1, 2012: continued · PSAK No. 30 Revisi 2011, “Sewa” · SFAS No. 30 Revised 2011, “Leases” Mengatur kebijakan akuntansi dan pengungkapan yang sesuai, baik bagi lessee maupun lessor terkait dengan sewa, yang berlaku untuk perjanjian yang mengalihkan hak untuk menggunakan aset meskipun penyediaan jasa substansial oleh lessor tetap diperlukan dalam mengoperasikan atau memelihara aset tersebut. Prescribes, for lessees and lessors, the appropriate accounting policies and disclosure to apply in relation to leases which applies to agreements that transfer the right to use assets even though substantial services by the lessor may be called for in connection with the operation or maintenance of such assets. · PSAK No. 46 Revisi 2010, “Akuntansi Pajak Penghasilan” · SFAS No. 46 Revised 2010, “Accounting for Income Taxes” Mengatur perlakuan akuntansi untuk pajak penghasilan dalam menghitung konsekuensi pajak kini dan masa depan untuk pemulihan penyelesaian jumlah tercatat aset liabilitas di masa depan yang diakui pada laporan posisi keuangan; serta transaksi-transaksi dan kejadian-kejadian lain pada periode kini yang diakui pada laporan keuangan. Prescribes the accounting treatment for income taxes to account for the current and future tax consequences of the future recovery settlement of the carrying amount of assets liabilities that are recognized in the statements of financial position; and transactions and other events of the current period that are recognized in the financial statements. · PSAK No. 50 Revisi 2010, “Instrumen Keuangan: Penyajian” · SFAS No. 50 Revised 2010, “Financial Instruments: Presentation” Menetapkan prinsip penyajian instrumen keuangan sebagai liabilitas atau ekuitas dan saling hapus aset keuangan dan liabilitas keuangan. Establish the principles for presenting financial instruments as liabilities or equity and for offsetting financial assets and financial liabilities. · PSAK No. 55 Revisi 2011, “Instrumen Keuangan: Pengakuan dan Pengukuran” · SFAS No. 55 Revised 2011, “Financial Instrument: Recognition and measurement” Mengatur prinsip-prinsip dasar pengakuan dan pengukuran aset keuangan, liabilitas keuangan, dan kontrak pembelian atau penjualan item non-keuangan. Establishes principles for recognising and measuring financial assets, financial liabilities and some contracts to buy or sell non-financial items. · PSAK No. 56 Revisi 2011, “Laba per Saham” · SFAS No. 56 Revised 2011, “Earnings per Shares” Menetapkan prinsip penentuan dan penyajian laba per saham, sehingga meningkatkan daya banding kinerja antar entitas yang berbeda pada periode pelaporan yang sama, dan antar periode pelaporan berbeda untuk entitas yang sama. Prescribed principles for the determination and presentation of earnings per share, so as to improve performance comparisons between different entities in the same period and between different reporting periods for the same entity.Parts
» LAPORAN KEUANGAN 31 DESEMBER 2011
» Pendirian Perusahaan dan Informasi Umum Establishment of the Company and General
» Transaksi Permodalan Perusahaan Movements of the Company’s Shares
» Transaksi Permodalan UMUM lanjutan GENERAL continued
» Movements of the Company’s Shares continued
» Karyawan, Direksi, Komisaris dan Komite Audit
» Employees, Directors, Commissioners and Audit Committee
» Karyawan, Direksi, Komisaris dan Komite Audit lanjutan
» Employees, Directors, Commissioners and Audit Committee continued
» Struktur Grup Group Structure
» Struktur Grup lanjutan Group Structure continued
» Basis of Presentation of Consolidated Financial Statements
» Dasar Penyajian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Dasar Penyajian Prinsip-prinsip Konsolidasi Principles of Consolidation
» Prinsip-prinsip Konsolidasi lanjutan Principles of Consolidation continued
» Kombinasi Bisnis lanjutan Business Combination continued
» Transaksi dengan Pihak-pihak Berelasi Transactions with Related Parties
» Transaksi dengan Pihak-pihak Berelasi lanjutan
» Transactions with SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Transaksi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Ayam Pembibit Turunan Breeding Flocks
» Prepaid Expenses SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset Tetap SUMMARY OF SIGNIFICANT ACCOUNTING
» Property, Plant and Equipment
» Aset Tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Property, Plant and Equipment continued
» Sewa Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penurunan Nilai Aset Non Keuangan
» Pengakuan Pendapatan dan Beban Revenue and Expense Recognition
» Instrumen Keuangan lanjutan Financial Instruments continued Aset Keuangan Financial Assets
» Instrumen Keuangan lanjutan Financial Instruments continued
» Aset Keuangan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Financial Assets continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» Biaya perolehan diamortisasi dari
» Amortized cost of financial instruments
» Financial Instruments continued vi.
» Transaksi dan Saldo Dalam Mata Uang Asing
» Foreign Currency SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pajak Penghasilan Income Tax
» Pajak Penghasilan lanjutan Income Tax continued
» Modal Saham yang Diperoleh Kembali
» Treasury Stock SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Informasi Segmen Segment Information
» Informasi Segmen lanjutan Segment Information continued
» Provisi Provision SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Provisi lanjutan Provision continued
» Penerapan Standar Akuntansi Revisi dan Interpretasi Lainnya
» Adoption of Other Revised Accounting Standards and Interpretations
» SUMBER ESTIMASI KETIDAK PASTIAN SOURCE OF ESTIMATION UNCERTAINTY
» SUMBER ESTIMASI LAPORAN KEUANGAN 31 DESEMBER 2011
» SOURCE OF LAPORAN KEUANGAN 31 DESEMBER 2011
» AKUISISI ACQUISITION LAPORAN KEUANGAN 31 DESEMBER 2011
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» PIUTANG USAHA ACCOUNTS RECEIVABLE – TRADE
» PIUTANG USAHA lanjutan ACCOUNTS RECEIVABLE - TRADE continued
» PERSEDIAAN INVENTORIES LAPORAN KEUANGAN 31 DESEMBER 2011
» PERSEDIAAN lanjutan INVENTORIES continued
» AYAM PEMBIBIT TURUNAN lanjutan BREEDING FLOCKS continued
» ASET TETAP PROPERTY, PLANT AND EQUIPMENT
» ASET TETAP lanjutan PROPERTY,
» ASET TETAP lanjutan PROPERTY, TAGIHAN PAJAK CLAIMS FOR TAX REFUND
» TAGIHAN PAJAK lanjutan CLAIMS FOR TAX REFUND continued
» UTANG BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued
» UTANG USAHA ACCOUNTS PAYABLE – TRADE
» UTANG USAHA lanjutan ACCOUNTS PAYABLE - TRADE continued
» UTANG LAIN-LAIN - PIHAK KETIGA ACCOUNTS PAYABLE - OTHERS - THIRD
» UTANG BANK JANGKA PANJANG LONG-TERM BANK LOANS
» UTANG BANK JANGKA PANJANG lanjutan LONG-TERM BANK LOANS continued
» KEPENTINGAN NONPENGENDALI NONCONTROLLING INTERESTS
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID - IN CAPITAL
» SALDO LABA RETAINED EARNINGS
» BEBAN POKOK PENJUALAN COST OF GOODS SOLD
» BEBAN USAHA OPERATING EXPENSES
» PENDAPATAN OPERASI LAIN OTHER OPERATING INCOME
» BEBAN OPERASI LAIN OTHER OPERATING EXPENSES
» PENDAPATAN KEUANGAN FINANCE INCOME
» BIAYA KEUANGAN FINANCE COSTS PAJAK PENGHASILAN INCOME TAX
» LIABILITAS IMBALAN KERJA KARYAWAN EMPLOYEE BENEFIT LIABILITIES
» LIABILITAS IMBALAN KERJA KARYAWAN lanjutan
» EMPLOYEE BENEFIT LIABILITIES continued
» LABA PER SAHAM DASAR BASIC EARNINGS PER SHARE TRANSAKSI BERELASI RELATED PARTY TRANSACTIONS
» TRANSAKSI BERELASI lanjutan RELATED PARTY TRANSACTIONS continued
» Perjanjian Lisensi License Agreements
» License Agreements continued PERJANJIAN IKATAN
» Perjanjian Fasilitas Pinjaman Loan Facility Agreements
» Loan Facility Agreements continued
» INFORMASI SEGMEN SEGMENT INFORMATION INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» NILAI WAJAR DARI INSTRUMEN KEUANGAN lanjutan
» FAIR VALUE OF FINANCIAL INSTRUMENTS continued
» Risk Management continued TUJUAN DAN
» Risk Management continued Risiko Pasar
» Risk Management continued Risiko Suku Bunga
» Manajemen Modal Capital Management
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING
» ASSETS AND LAPORAN KEUANGAN 31 DESEMBER 2011
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING lanjutan
» REKLASIFIKASI AKUN RECLASIFICATION OF ACCOUNTS
» TAMBAHAN INFORMASI ARUS KAS SUPLEMENTARY CASH FLOWS INFORMATION
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