Company’s Structure and Subsidiaries
2. IKHTISAR KEBIJAKAN
AKUNTANSI SIGNIFIKAN lanjutan2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
a. Dasar penyajian
laporan keuangan konsolidasian lanjutan a. Basis of presentation of the consolidated financial statements continued Revisi terhadap PSAK No. 1 juga relevan terhadap Grup mengenai jika laporan posisi keuangan pada awal periode sebelumnya laporan posisi keuangan ketiga dan catatan terkait harus disajikan. Revisi menjelaskan bahwa catatan terkait tidak perlu disajikan atas laporan posisi keuangan ketiga. Also relevant to the Group is the amendment to PSAK No. 1 regarding when a statement of financial position as of the beginning of the preceding period third statement of financial position and the related notes are required to be presented. The revised standard specifies that related notes are not required to accompany the third statement of financial position. Penerapan PSAK ini hanya mempengaruhi penyajian namun tidak mempengaruhi posisi maupun kinerja keuangan konsolidasian Grup. The revisions affect presentation only and have no impact on the consolidated financial position or performance of the Group. Laporan keuangan konsolidasian disusun atas dasar akrual accrual basis dengan menggunakan konsep biaya perolehan historical cost, kecuali untuk hal-hal seperti yang diungkapkan dalam catatan berikut yang relevan. The consolidated financial statements have been prepared on the accrual basis using the historical cost concept, except as disclosed in the relevant notes herein. Laporan arus kas konsolidasian menyajikan penerimaan dan pengeluaran kas dan setara kas yang dikelompokkan dalam aktivitas operasi, investasi dan pendanaan. Arus kas dari aktivitas operasi disajikan dengan menggunakan metode langsung. The consolidated statement of cash flows presents receipts and payments of cash and cash equivalents classified into operating, investing and financing activities. The cash flows from operating activities are presented using the direct method. Menteri Keuangan Republik Indonesia dalam Surat Keputusan No. KEP-654PJ.421998 tanggal 2 Desember 1998, menyetujui permohonan Perusahaan untuk menggunakan bahasa Inggris dan mata uang Dolar Amerika Serikat AS dalam mencatat transaksi dan pembukuan Perusahaan mulai tanggal 1 Januari 1999. The Ministry of Finance of the Republic of Indonesia, in its Decision Letter No. KEP-654PJ.421998 dated December 2, 1998, approved the Company’s application to maintain its accounting records and conduct its transactions in the English language and United States Dollars U.S. Dollars currency, starting January 1, 1999. b. Prinsip-prinsip konsolidasi b. Principles of consolidation Efektif tanggal 1 Januari 2015, Grup menerapkan PSAK No. 65, “Laporan Keuangan Konsolidasian”. PSAK No. 65 menggantikan beberapa bagian PSAK No. 4 Revisi 2009, “Laporan Keuangan Konsolidasian dan Laporan Keuangan Tersendiri”, yang menekankan mengenai akuntansi untuk laporan keuangan konsolidasian, dan menetapkan prinsip-prinsip untuk penyajian dan penyusunan laporan keuangan konsolidasian ketika sebuah entitas mengendalikan satu atau lebih entitas. Effective January 1, 2015, the Group adopted PSAK No. 65, “Consolidated Financial Statements”. PSAK No. 65, “Consolidated Financial Statements”, replaced the portion of PSAK No. 4 Revised 2009, “Consolidated and Separate Financial Statements”, that addresses the accounting for consolidated financial statements, and established principles for the presentation and preparation of consolidated financial statements when an entity controls one or more other entities.Parts
» Citra Tubindo Tbk Bilingual June Released
» Pendirian Perusahaan U M U M GENERAL
» Penawaran umum efek Perusahaan
» Struktur Perusahaan dan Entitas Anak
» Struktur Perusahaan dan Entitas Anak lanjutan
» Company’s Structure and Subsidiaries
» Manajemen kunci dan informasi lainnya Key management and other information
» Pengesahan untuk penerbitan laporan keuangan konsolidasian
» IKHTISAR KEBIJAKAN Citra Tubindo Tbk Bilingual June Released
» Dasar penyusunan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Dasar penyajian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prinsip-prinsip konsolidasi Principles of consolidation
» Principles of consolidation continued
» Principles of consolidation continued Kombinasi bisnis Business combinations
» Kombinasi bisnis lanjutan Business combinations continued
» Investasi pada entitas asosiasi Investments in associates
» Investasi pada entitas asosiasi lanjutan Investments in associates continued
» Transaksi dengan pihak-pihak berelasi
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya dibayar di muka Prepaid expenses
» Aset tetap SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Property, plant and equipment
» Aset tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Property, plant and equipment continued
» Penurunan nilai aset non-keuangan
» Impairment of non-financial assets
» Penurunan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Impairment Sewa Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa lanjutan Leases continued
» Pengakuan pendapatan dan beban
» Revenue and expense recognition
» Transaksi dan saldo dalam mata uang asing lanjutan
» Foreign currency transactions and balances continued
» Foreign currency transactions and balances continued Pajak penghasilan Income tax
» Pajak penghasilan lanjutan Income tax continued
» Laba per saham Earnings per share
» Provisi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Provisions SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penyisihan beban imbalan kerja
» Provision for employee benefits
» Penyisihan beban imbalan kerja lanjutan
» Provision for employee benefits continued
» Financial instruments SUMMARY OF
» Instrumen keuangan lanjutan Financial instruments continued
» Penentuan nilai wajar SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penentuan nilai wajar lanjutan Determination of fair value continued
» Biaya pinjaman Borrowing costs Perubahan kebijakan
» New and amended standards adopted
» Perubahan kebijakan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Changes in SUMMARY OF SIGNIFICANT ACCOUNTING
» IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan
» PERTIMBANGAN, ESTIMASI DAN ASUMSI YANG SIGNIFIKAN SIGNIFICANT ACCOUNTING JUDGEMENTS,
» PERTIMBANGAN, ESTIMASI DAN ASUMSI
» PERTIMBANGAN, ESTIMASI DAN ASUMSI YANG SIGNIFIKAN lanjutan
» SIGNIFICANT ACCOUNTING JUDGEMENTS, Citra Tubindo Tbk Bilingual June Released
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» PIUTANG USAHA TRADE RECEIVABLES
» Transaksi dan Saldo Transactions and Balances
» Nature of Relationships TRANSACTIONS AND
» Nature of Relationships continued Sifat Saldo Akun
» Perjanjian Signifikan dengan Pihak-Pihak Berelasi
» Significant Agreements with Related Parties PT Citra Tubindo Engineering CTE
» TRANSAKSI DAN SALDO DENGAN PIHAK- PIHAK BERELASI lanjutan
» TRANSACTIONS AND Citra Tubindo Tbk Bilingual June Released
» PERSEDIAAN INVENTORIES Citra Tubindo Tbk Bilingual June Released
» PERSEDIAAN lanjutan INVENTORIES continued
» BIAYA DIBAYAR DI MUKA DAN ASET LANCAR LAINNYA
» PREPAID EXPENSES AND OTHER CURRENT ASSETS
» ASET TETAP PROPERTY, PLANT AND EQUIPMENT
» ASET TETAP lanjutan PROPERTY,
» Standard Chartered Bank SCB Standard Chartered Bank SCB
» UTANG USAHA lanjutan TRADE PAYABLES continued
» ACCRUED EXPENSES Biaya akrual terdiri dari:
» LIABILITAS IMBALAN KERJA KARYAWAN JANGKA PENDEK
» SHORT-TERM EMPLOYEE BENEFITS LIABILITY Akun ini terdiri dari:
» Utang Pajak Taxes Payable Beban Pajak Kini Current Tax Expense
» PERPAJAKAN lanjutan TAXATION continued
» Beban Manfaat Pajak Tangguhan Deferred Tax Expense Benefit
» Ketetapan dan Tagihan Pajak lanjutan Tax Assessments and Claims continued
» UANG MUKA PELANGGAN ADVANCES FROM CUSTOMERS UTANG JANGKA PANJANG LONG-TERM DEBTS
» UTANG JANGKA PANJANG lanjutan LONG-TERM DEBTS continued
» LONG-TERM DEBTS continued a. Bank loans continued
» Pinjaman lain Other borrowings
» KEPENTINGAN NON-PENGENDALI NON-CONTROLLING INTERESTS
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» SALDO LABA RETAINED EARNINGS
» PENDAPATAN DARI PENJUALAN DAN JASA REVENUE FROM SALES AND SERVICES
» PENDAPATAN DARI PENJUALAN DAN JASA lanjutan
» REVENUE FROM Citra Tubindo Tbk Bilingual June Released
» BEBAN POKOK PENJUALAN DAN JASA COST OF SALES AND SERVICES
» BEBAN USAHA OPERATING EXPENSES
» PENDAPATAN OPERASI LAINNYA, BEBAN KEUANGAN DAN PENDAPATAN KEUANGAN
» OTHER OPERATING INCOME, FINANCE COSTS AND FINANCE INCOME
» PERJANJIAN SIGNIFIKAN lanjutan SIGNIFICANT AGREEMENTS continued
» IKATAN COMMITMENTS Citra Tubindo Tbk Bilingual June Released
» IKATAN lanjutan COMMITMENTS continued
» Pendapatan dari Penjualan dan Jasa Revenues from Sales and Services
» LIABILITAS IMBALAN KERJA KARYAWAN JANGKA PANJANG
» LONG-TERM EMPLOYEE BENEFITS LIABILITY
» ASET DAN LIABILITAS DALAM MATA UANG ASING
» ASSETS AND Citra Tubindo Tbk Bilingual June Released
» INSTRUMEN KEUANGAN FINANCIAL INSTRUMENTS TUJUAN DAN
» TUJUAN DAN Citra Tubindo Tbk Bilingual June Released
» INFORMASI TAMBAHAN ATAS LAPORAN ARUS KAS KONSOLIDASIAN TAHUN 2014
» SUPPLEMENTAL INFORMATION ON THE 2014 CONSOLIDATED
» HILANGNYA PENGENDALIAN ATAS ENTITAS ANAK
» LOSS OF CONTROL OF A SUBSIDIARY
» HILANGNYA PENGENDALIAN ATAS ENTITAS ANAK lanjutan
» Laba rugi CITA sebelum kehilangan kendali Profit and loss accounts of CITA before loss of
» PENYAJIAN DAN REKLASIFIKASI KEMBALI LAPORAN KEUANGAN KONSOLIDASIAN
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