IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
b. Perubahan kebijakan akuntansi dan pengungkapan
b. Changes in accounting policies and disclosure
Berikut ini adalah beberapa standar akuntansi yang telah disahkan oleh Dewan Standar Akuntansi Keuangan DSAK yang dipandang relevan terhadap pelaporan keuangan Kelompok Usaha yang berlaku efektif tanggal 1 Januari 2016: The following are several issued accounting standards by the Indonesian Financial Accounting Standards Board DSAK that are considered relevant to the financial reporting of the Group that will effective January 1, 2016: - Amandemen PSAK No. 4 2015: Laporan Keuangan Tersendiri tentang Metode Ekuitas dalam Laporan Keuangan Tersendiri yang diadopsi dari Amandemen IAS 27. - Amendment to PSAK No. 4 2015: Separate Financial Statements on Equity Method in the Separate Financial Statements adopted from Amendment to IAS 27. Amandemen PSAK ini memperkenankan penggunaan metode ekuitas sebagai salah satu metode pencatatan investasi pada entitas anak, ventura bersama dan entitas asosiasi dalam laporan keuangan tersendiri entitas tersebut. Amendment to this PSAK allows the use of the equity method as a method of recording the investment in subsidiaries, joint ventures and associates in the separate financial statements of the entity. - Amandemen PSAK No. 15 2015: Investasi Pada Entitas Asosiasi dan Ventura Bersama tentang Entitas Investasi: Penerapan Pengecualian Konsolidasi, di adopsi dari Amandemen IFRS No. 10, IFRS No. 12, dan IAS No. 28. Amandemen PSAK ini memberikan klarifikasi tentang pengecualian konsolidasi untuk entitas investasi ketika kriteria tertentu terpenuhi. - Amandemen PSAK No. 16 2015: Aset Tetap, tentang Klarifikasi Metode yang Diterima untuk Penyusunan dan Amortisasi yang diadopsi dari Amandemen IAS No. 16 dan IAS No. 38. Amandemen PSAK ini memberikan tambahan penjelasan tentang indikasi perkiraan keusangan teknis atau komersial suatu aset. Amandemen PSAK ini juga mengklarifikasi bahwa penggunaan metode penyusutan yang berdasarkan pada pendapatan adalah tidak tepat. - Amendment to PSAK No. 15 2015: Investments in Associates and Joint Ventures on Investments Entity: Exemption on Consolidation Application adopted from Amendments to IFRS No. 10, IFRS No. 12, and IAS No. 28. Amendment to this PSAK provides clarification on the consolidation of paragraph 36A of the exemption for investment entities when certain criteria are met. - Amendment to PSAK No. 16 2015: Fixed Assets on the Clarification of Acceptable Methods of Depreciation and Amortization, adopted from Amendments to IAS No. 16 and IAS No. 38. Amendment to this PSAK provides additional explanation on predictive indication of the technical or commercial obsolesence of an asset. Amendment to this PSAK also clarifies that the use of the depreciation method based on income is not right. The original consolidated financial statements included herein are in the Indonesian language. PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 30 Juni 2016 dan untuk Periode Enam Bulan yang Berakhir pada Tanggal Tersebut Dinyatakan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2016 and for the Six-month Period Then Ended Expressed In Thousands of Rupiah, Unless Otherwise Stated 282. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
Parts
» laporan keuangan interim pt elang mahkota teknolog
» Pendirian Perusahaan Establishment of the Company
» Penawaran Umum Saham Perusahaan Public Offering of the Company’s Shares
» Penawaran Umum Saham Perusahaan lanjutan
» Public Offering of the Company’s Shares continued Struktur Kelompok Usaha Group Structure
» Struktur Kelompok Usaha lanjutan Group Structure continued
» Struktur Kelompok Usaha Group Structure
» Dewan Komisaris dan Direksi, Komite Audit dan Karyawan lanjutan
» Boards of Commissioners and Directors, Audit Committee
» Penyelesaian Laporan Keuangan Konsolidasian
» Completion of the Consolidated Financial Statements
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING
» Perubahan kebijakan akuntansi dan pengungkapan Changes in accounting policies and disclosure
» Perubahan kebijakan akuntansi dan pengungkapan lanjutan
» Changes in accounting policies and disclosure continued
» Prinsip-prinsip Konsolidasian Principles of Consolidation
» Kombinasi Bisnis lanjutan Business Combinations continued
» Kas dan Setara Kas dan Aset Keuangan lancar Lainnya
» Cash and Cash Equivalents and Other Current Financial Assets
» Transaksi dengan Pihak-pihak Berelasi
» Transactions with Related Parties
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya Dibayar di Muka Prepaid Expenses
» Investasi pada Entitas Asosiasi
» Investment in Associated Companies
» Aset Takberwujud Intangible Assets
» Aset Takberwujud lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Intangible Assets continued Aset Tetap Fixed Assets
» Aset Tetap lanjutan Fixed Assets continued
» Penurunan Nilai Aset Non-keuangan Impairment of Non-financial Assets
» Penurunan Nilai Aset Non-keuangan
» Sewa Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Tambahan Modal Disetor - Neto Additional Paid-in Capital - Net
» Pengakuan Pendapatan dan Beban Revenue and Expense Recognition
» Transaksi dan Saldo dalam Mata Uang Asing Foreign Currency Transactions and
» Transaksi dan Saldo dalam Mata Uang Asing lanjutan
» Foreign Currency Transactions and Balances continued Pajak Penghasilan Income Tax
» Pajak Penghasilan lanjutan Income Tax continued
» Liabilitas Imbalan Kerja SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Employee Benefits Liabilities SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Laba per Saham Earnings per Share
» Informasi Segmen SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Segment Information SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Instrumen Keuangan Financial Instruments
» Instrumen Keuangan lanjutan Financial Instruments continued
» Provisi Provisions SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» SUMBER ESTIMASI KETIDAKPASTIAN SOURCE OF ESTIMATION UNCERTAINTY
» SUMBER ESTIMASI KETIDAKPASTIAN lanjutan SOURCE OF ESTIMATION UNCERTAINTY
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» ASET KEUANGAN LANCAR LAINNYA lanjutan OTHER CURRENT FINANCIAL ASSETS
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued PERSEDIAAN INVENTORIES
» PERSEDIAAN lanjutan INVENTORIES continued
» UANG MUKA ADVANCES ASET TETAP FIXED ASSETS
» INVESTASI PADA ENTITAS ASOSIASI lanjutan INVESTMENT IN ASSOCIATED COMPANIES
» 2016 and December 31, 2015: continued laporan keuangan interim pt elang mahkota teknolog
» GOODWILL DAN ASET TAKBERWUJUD GOODWILL AND INTANGIBLE ASSETS
» GOODWILL DAN ASET TAKBERWUJUD
» BIAYA SEWA DIBAYAR DI MUKA JANGKA PANJANG
» PREPAID LONG-TERM RENT INVESTASI JANGKA PANJANG LONG-TERM INVESTMENTS
» INVESTASI JANGKA PANJANG lanjutan LONG-TERM INVESTMENTS continued
» ASET TIDAK LANCAR LAINNYA OTHER NON-CURRENT ASSETS
» PINJAMAN JANGKA PENDEK SHORT-TERM LOANS
» BEBAN AKRUAL DAN LIABILITAS IMBALAN KERJA JANGKA PENDEK
» PERPAJAKAN TAXATION laporan keuangan interim pt elang mahkota teknolog
» PERPAJAKAN lanjutan TAXATION continued PINJAMAN JANGKA PANJANG LONG-TERM PAYABLES
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM PAYABLES continued
» UTANG JANGKA PANJANG LAINNYA OTHER LONG-TERM PAYABLES
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITIES
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITIES
» OBLIGASI KONVERSI CONVERTIBLE BONDS
» OBLIGASI KONVERSI lanjutan CONVERTIBLE BONDS continued
» PAJAK PENGHASILAN INCOME TAXES
» PAJAK PENGHASILAN lanjutan INCOME TAXES continued
» KEPENTINGAN NONPENGENDALI PADA ENTITAS ANAK lanjutan
» NON-CONTROLLING INTERESTS IN SUBSIDIARIES continued
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» SELISIH NILAI TRANSAKSI DENGAN PIHAK NONPENGENDALI
» DIFFERENCE IN VALUE OF TRANSACTIONS WITH NON-CONTROLLING INTERESTS SALDO LABA RETAINED EARNINGS
» SALDO LABA lanjutan RETAINED EARNINGS continued PENDAPATAN REVENUES
» PENDAPATAN lanjutan REVENUES continued
» BEBAN POKOK PENDAPATAN COST OF REVENUES
» BEBAN PENJUALAN SELLING EXPENSES
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» Saldo dan Transaksi dengan Pihak-pihak Berelasi Balances and Transactions with Related Parties
» Saldo dan Transaksi dengan Pihak-pihak Berelasi lanjutan
» Balances and Transactions with Related Parties continued Sifat Hubungan dengan Pihak Berelasi
» Sifat Hubungan dengan Pihak Berelasi lanjutan
» PERJANJIAN SIGNIFIKAN SIGNIFICANT AGREEMENTS
» PERJANJIAN SIGNIFIKAN lanjutan SIGNIFICANT AGREEMENTS continued
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING lanjutan
» MONETARY ASSETS AND LIABILITIES IN FOREIGN CURRENCIES continued
» TUJUAN DAN KEBIJAKAN RISIKO MANAJEMEN KEUANGAN FINANCIAL RISK MANAGEMENT OBJECTIVE AND POLICIES
» TUJUAN DAN KEBIJAKAN RISIKO MANAJEMEN KEUANGAN lanjutan
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