Prinsip-prinsip konsolidasi lanjutan Principles of consolidation continued
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING
lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued h. Aset tetap lanjutanh. Fixed assets continued
Jumlah tercatat aset tetap dihentikan pengakuannya pada saat dilepaskan atau saat tidak ada manfaat ekonomis masa depan yang diharapkan dari penggunaan atau pelepasannya. Laba atau rugi yang timbul dari penghentian pengakuan aset dihitung sebagai perbedaan antara jumlah neto hasil pelepasan dan jumlah tercatat dari aset dikreditkan atau dibebankan pada operasi tahun aset tersebut dihentikan pengakuannya. An item of fixed assets is derecognized upon disposal or when no future economic benefits are expected from its use or disposal. Any gain or loss arising on derecognition of the asset calculated as the difference between the net disposal proceeds and the carrying amount of the asset is credited or charged to operations in the year the asset is derecognized. Pada setiap akhir tahun buku, nilai residu, umur manfaat dan metode penyusutan aset tetap di-review, dan jika sesuai dengan keadaan, disesuaikan secara prospektif. The residual values, useful lives and methods of depreciation of fixed assets are reviewed and adjusted prospectively, if appropriate, at each financial year end.i. Penurunan nilai aset non-keuangan
Efektif tanggal 1 Januari 2011, Grup menerapkan secara prospektif PSAK 48 Revisi 2009, “Penurunan Nilai Aset”, termasuk goodwill dan aset yang berasal dari kombinasi bisnis sebelum tanggal 1 Januari 2011.i. Impairment of non-financial assets
Effective January 1, 2011, the Group prospectively adopted PSAK 48 Revised 2009, “Impairment of Assets”, including goodwill and assets acquired from business combinations before January 1, 2011. PSAK 48 Revisi 2009 menetapkan prosedur-prosedur yang diterapkan entitas agar aset dicatat tidak melebihi jumlah terpulihkannya. Suatu aset dicatat melebihi jumlah terpulihkannya jika nilai tercatatnya melebihi jumlah yang akan dipulihkan melalui penggunaan atau penjualan aset. Pada kasus demikian, aset mengalami penurunan nilai dan PSAK yang direvisi ini mensyaratkan entitas mengakui rugi penurunan nilai. PSAK yang direvisi ini juga menentukan kapan entitas membalik suatu rugi penurunan nilai dan pengungkapan yang diperlukan. PSAK 48 Revised 2009 prescribes the procedures to be employed by an entity to ensure that its assets are carried at no more than their recoverable amount. An asset is carried at more than its recoverable amount if its carrying amount exceeds the amount to be recovered through use or sale of the asset. If this is the case, the asset is described as impaired and this revised PSAK requires the entity to recognize an impairment loss. This revised PSAK also specifies when an entity should reverse an impairment loss and prescribes disclosures. Seperti diuraikan pada bagian ini, penerapan PSAK 48 Revisi 2009 tersebut memberikan pengaruh yang tidak signifikan terhadap pelaporan keuangan, berikut pengungkapan terkait dalam laporan keuangan konsolidasian. As described herein, the adoption of PSAK 48 Revised 2009 has insignificant impact on the financial reporting, including for the related disclosures in the consolidated financial statements. PT ARWANA CITRAMULIA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Pada tanggal 31 Desember 2011 dan 2010 dan 1 Januari 201031 Desember 2009 dan untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2011 dan 2010 Disajikan dalam Rupiah, Kecuali Dinyatakan Lain PT ARWANA CITRAMULIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2011 and 2010 and January 1, 2010December 31, 2009 and for the years ended December 31, 2011 and 2010 Expressed in Rupiah, Unless Otherwise Stated 222. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
Parts
» U M U M a. Pendirian perusahaan
» GENERAL a. The Company’s establishment
» Penawaran umum saham perusahaan The Company’s public offering
» Susunan Entitas Anak The Company’s Subsidiaries
» Susunan Entitas Anak lanjutan
» The Company’s Subsidiaries continued
» Dewan komisaris, direksi, komite audit
» Commissioners, directors, audit committee
» U M U M lanjutan d. Dewan komisaris, direksi, komite audit
» GENERAL continued d. Commissioners, directors, audit committee
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING a. Dasar
» Basis of preparation of the consolidated financial statements
» Basis of preparation of the consolidated financial statements continued
» Principles of consolidation Sejak Tanggal 1 Januari 2011
» Principles of consolidation continued Sejak Tanggal 1 Januari 2011 lanjutan
» Prinsip-prinsip konsolidasi lanjutan Principles of consolidation continued
» Cash equivalents IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Cadangan penurunan nilai piutang
» Allowance for impairments of receivables
» Persediaan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Inventories IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Prepaid expenses IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Transaksi dengan pihak-pihak berelasi
» Transactions with related parties
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Fixed assets IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Fixed assets continued IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Penurunan nilai aset non-keuangan
» Impairment of non-financial assets
» Biaya pinjaman SUMMARY OF SIGNIFICANT ACCOUNTING
» Borrowing costs SUMMARY OF SIGNIFICANT ACCOUNTING
» Stock issuance costs SUMMARY OF SIGNIFICANT ACCOUNTING
» Pengakuan pendapatan dan beban
» Revenue and expense recognition
» Imbalan kerja karyawan SUMMARY OF SIGNIFICANT ACCOUNTING
» Employee benefits SUMMARY OF SIGNIFICANT ACCOUNTING
» Transaksi dan saldo dalam mata uang asing
» Foreign currency transactions and balances
» Pajak penghasilan badan SUMMARY OF SIGNIFICANT ACCOUNTING
» Corporate income tax SUMMARY OF SIGNIFICANT ACCOUNTING
» Earnings per share SUMMARY OF SIGNIFICANT ACCOUNTING
» Restrukturisasi entitas sepengendali SUMMARY OF SIGNIFICANT ACCOUNTING
» Restructuring transactions of entities under common control
» Pelaporan segmen SUMMARY OF SIGNIFICANT ACCOUNTING
» Segment reporting Instrumen keuangan Financial instruments
» Instrumen keuangan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Aset keuangan Financial assets
» Instrumen keuangan lanjutan Financial instruments continued
» Aset keuangan lanjutan Financial assets continued
» IKHTISAR KEBIJAKAN AKUNTANSI POKOK lanjutan
» Biaya perolehan yang diamortisasi dari instrumen keuangan
» Amortized cost SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penerapan standar akuntansi revisi lain dan
» Pertimbangan Judgment MANAGEMENT’S USE
» Judgment continued Penentuan MANAGEMENT’S USE
» Estimasi dan Asumsi Estimates and Assumptions
» PENGGUNAAN PERTIMBANGAN, PENGGUNAAN PERTIMBANGAN, PENGGUNAAN PERTIMBANGAN,
» Estimates and Assumptions continued
» PENGGUNAAN PERTIMBANGAN, arna annual report 2011
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» PIUTANG USAHA arna annual report 2011
» TRADE RECEIVABLES arna annual report 2011
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PIUTANG LAIN-LAIN OTHER RECEIVABLES
» PERSEDIAAN arna annual report 2011
» INVENTORIES arna annual report 2011
» PREPAID EXPENSES arna annual report 2011
» ASET LANCAR LAIN-LAIN OTHER CURRENT ASSETS
» ASET TETAP arna annual report 2011
» FIXED ASSETS arna annual report 2011
» ASET TETAP lanjutan arna annual report 2011
» FIXED ASSETS continued arna annual report 2011
» ASET TETAP lanjutan FIXED ASSETS continued
» OTHER NON-CURRENT ASSETS This account consists of:
» HUTANG JANGKA PENDEK arna annual report 2011
» SHORT-TERM DEBTS This account consists of the following:
» HUTANG JANGKA PENDEK lanjutan SHORT-TERM DEBTS continued
» HUTANG USAHA KEPADA PIHAK KETIGA
» TRADE PAYABLES TO THIRD PARTIES
» HUTANG USAHA KEPADA PIHAK KETIGA lanjutan
» TRADE PAYABLES arna annual report 2011
» HUTANG LAIN-LAIN OTHER PAYABLES
» ACCRUED EXPENSES arna annual report 2011
» PERPAJAKAN TAXATION arna annual report 2011
» PERPAJAKAN lanjutan TAXATION continued
» HUTANG JANGKA PANJANG LONG-TERM DEBTS
» HUTANG JANGKA PANJANG lanjutan LONG-TERM DEBTS continued
» KEWAJIBAN IMBALAN KERJA EMPLOYEE BENEFITS LIABILITY
» KEWAJIBAN IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITY continued
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS
» MODAL SAHAM arna annual report 2011
» CAPITAL STOCK arna annual report 2011
» MODAL SAHAM lanjutan CAPITAL STOCK continued
» TAMBAHAN MODAL DISETOR - BERSIH
» ADDITIONAL PAID-IN CAPITAL - NET
» DIVIDEN KAS arna annual report 2011
» CASH DIVIDEND arna annual report 2011
» DIVIDEN KAS lanjutan CASH DIVIDEND continued
» SELISIH NILAI arna annual report 2011
» DIFFERENCE ARISING FROM RESTRUCTURING TRANSACTIONS OF ENTITIES UNDER COMMON
» PENJUALAN BERSIH arna annual report 2011
» NET SALES arna annual report 2011
» BEBAN POKOK PENJUALAN arna annual report 2011
» BEBAN USAHA arna annual report 2011
» OPERATING EXPENSES arna annual report 2011
» BEBAN LAIN-LAIN - BEBAN KEUANGAN
» OTHER EXPENSES - FINANCE COSTS
» EARNINGS PER SHARE arna annual report 2011
» TRANSAKSI DENGAN arna annual report 2011
» TRANSACTIONS WITH arna annual report 2011
» ASET DAN LIABILITAS KEUANGAN FINANCIAL ASSETS AND LIABILITIES
» ASET DAN LIABILITAS KEUANGAN lanjutan FINANCIAL
» ASET DAN LIABILITAS KEUANGAN lanjutan FINANCIAL TUJUAN DAN
» TUJUAN DAN arna annual report 2011
» INFORMASI SEGMEN arna annual report 2011
» SEGMENT INFORMATION arna annual report 2011
Show more