Aset real estat 2. SUMMARY OF SIGNIFICANT ACCOUNTING
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING lanjutan
k. Aset real estat 2. SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES continued k. Real estate assets Tanah yang dimiliki Anak Perusahaan tertentu untuk dijual dinyatakan berdasarkan nilai terendah antara biaya perolehan dan nilai realisasi bersih. Biaya perolehan ditentukan dengan metode rata-rata tertimbang dan disesuaikan dengan biaya pengembangan tanah yang dibebankan secara proporsional untuk masing-masing klasifikasi tanah. Land held by certain Subsidiaries for resale, is valued at the lower of cost or net realizable value. Cost is determined based on the weighted-average method and adjusted by land development costs charged proportionally to each classification of land. Biaya perolehan tanah yang sedang dikembangkan meliputi biaya perolehan tanah yang belum dikembangkan ditambah dengan biaya pengembangan langsung dan tidak langsung yang dapat diatribusikan pada kegiatan pengembangan real estat serta biaya pinjaman. Tanah yang sedang dikembangkan akan dipindahkan ke tanah yang siap dijual atau persediaan bila tanah tersebut siap dijual atau selesai dikembangkan. The acquisition cost of land under development consists of the cost of land acquired but not yet developed, plus direct and indirect cost of the development attributable to the activities of the real estate development, including interest cost. The cost of land under development will be transferred to land available for sale or inventory when the land is ready for sale or is already developed. Biaya pengembangan tanah, termasuk tanah yang digunakan sebagai jalan dan prasarana atau area yang tidak dijual lainnya, dialokasikan ke proyek berdasarkan luas area yang dapat dijual. Aset real estat disajikan sebagai bagian akun “Aset Lain-lain” pada laporan posisi keuangan konsolidasi. The cost of land development, including land used for road and public utilities or other area unavailable for sale, is allocated to the project based on area available for sale. Real estate assets are presented as a part of “Other Assets” account in the consolidated statement of financial position. l. Pengakuan pendapatan dan beban l. Revenue and expense recognitionParts
» Pendirian Perusahaan The Company’s Establishment
» Penawaran Umum Efek Perusahaan Anak Perusahaan b. The Company’s Public Offering Subsidiaries
» Anak Perusahaan lanjutan Subsidiaries continued
» Board of Commissioners, Directors and Employees continued
» Principles of consolidation continued Setara kas Cash equivalents
» Short-term investments SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Inventories continued Investasi saham Investments in shares of stock
» Aset tetap lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING
» Aset real estat 2. SUMMARY OF SIGNIFICANT ACCOUNTING
» Pengakuan pendapatan dan beban Revenue and expense recognition
» Revenue and Imbalan kerja Employee benefits
» Employee benefits continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Foreign currency transactions and balances Pajak penghasilan Income tax
» Income tax continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Financial instruments continued Financial Assets continued
» Instrumen keuangan lanjutan Aset keuangan lanjutan
» Financial instruments continued Financial Liabilities continued
» Financial instruments continued Derivative financial instruments continued
» Penggunaan estimasi Use of estimates Pernyataan yang telah dikeluarkan tapi belum berlaku
» Pernyataan yang telah dikeluarkan tapi belum berlaku lanjutan
» Standards issued but not effective continued
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PIUTANG LAIN-LAIN OTHER RECEIVABLES
» SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN PIHAK-PIHAK YANG MEMPUNYAI HUBUNGAN PERSEDIAAN INVENTORIES
» PERSEDIAAN lanjutan INVENTORIES continued
» INVESTASI PADA SAHAM lanjutan INVESTMENTS IN SHARES OF STOCK
» INVESTASI PADA SAHAM lanjutan INVESTMENTS IN SHARES OF STOCK continued
» INVESTASI PADA SAHAM lanjutan
» INVESTMENTS IN SHARES OF STOCK continued
» ASET TETAP lanjutan FIXED ASSETS continued
» ASET TETAP lanjutan Revitalisasi pabrik DR FIXED ASSETS continued DR plant revitalization
» PIUTANG JANGKA PANJANG LONG-TERM RECEIVABLES
» HUTANG JANGKA PENDEK lanjutan Perusahaan SHORT-TERM BANK LOANS continued The Company
» HUTANG BANK JANGKA PENDEK lanjutan Anak Perusahaan - PT KWT lanjutan
» SHORT-TERM BANK LOANS continued The Subsidiary - PT KWT continued
» INSTRUMEN KEUANGAN DERIVATIF DERIVATIVE FINANCIAL INSTRUMENTS
» INSTRUMEN KEUANGAN DERIVATIF lanjutan Perusahaan lanjutan DERIVATIVE FINANCIAL
» PERPAJAKAN lanjutan e. Pajak tangguhan lanjutan TAXATION continued e. Deferred tax continued
» PINJAMAN DAN LIABILITAS JANGKA PANJANG lanjutan LONG-TERM LOANS AND LIABILITIES continued
» PINJAMAN DAN LIABILITAS JANGKA PANJANG lanjutan LONG-TERM LOANS
» PINJAMAN DAN KRAS LapKeu Juni 2011
» LONG-TERM LOANS KRAS LapKeu Juni 2011
» PINJAMAN DAN LIABILITAS JANGKA PANJANG lanjutan
» PINJAMAN DAN LONG-TERM LOANS
» DANA PENSIUN DAN MANFAAT KARYAWAN PENSION PLANS AND EMPLOYEE BENEFITS
» DANA PENSIUN DAN MANFAAT KARYAWAN lanjutan PENSION PLANS AND EMPLOYEE BENEFITS continued
» KEPENTINGAN NON PENGENDALI ATAS ASET BERSIH DAN LABA RUGI BERSIH ANAK MODAL SAHAM SHARE CAPITAL
» MODAL SAHAM lanjutan KRAS LapKeu Juni 2011
» SHARE CAPITAL continued KRAS LapKeu Juni 2011
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» APPROPRIATIONS OF RETAINED EARNINGS AND DISTRIBUTIONS OF INCOME
» PENDAPATAN BERSIH NET REVENUES BEBAN POKOK PENJUALAN COST OF SALES
» LABA PER SAHAM EARNINGS PER SHARE INSTRUMEN KEUANGAN
» FINANCIAL INSTRUMENTS KRAS LapKeu Juni 2011
» INSTRUMEN KEUANGAN lanjutan FINANCIAL INSTRUMENTS continued
» KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN lanjutan
» FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES continued
» KOMITMEN DAN PERJANJIAN PENTING lanjutan
» SIGNIFICANT AGREEMENT AND COMMITMENTS continued
» KOMITMEN DAN PERJANJIAN PENTING lanjutan SIGNIFICANT AGREEMENTS
» KONTINJENSI CONTINGENCIES KRAS LapKeu Juni 2011
» KONTINJENSI lanjutan KRAS LapKeu Juni 2011
» CONTINGENCIES continued KRAS LapKeu Juni 2011
» ASET DAN LIABILITAS DALAM MATA UANG ASING ASSETS AND LIABILITAS IN FOREIGN CURRENCIES
» INFORMASI SEGMEN Segmen Primer SEGMENT INFORMATION Primary Segments
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