Penyisihan beban imbalan kerja lanjutan
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
s. Instrumen keuangan lanjutan s. Financial instruments continued s6. Penurunan nilai dari aset keuangan lanjutan s6. Impairment of financial assets continued Jika, pada periode berikutnya, nilai estimasi kerugian penurunan nilai aset keuangan bertambah atau berkurang karena peristiwa yang terjadi setelah penurunan nilai diakui, maka kerugian penurunan nilai yang diakui sebelumnya bertambah atau berkurang dengan menyesuaikan pos penyisihan penurunan nilai. Jika di masa mendatang penghapusan tersebut dapat dipulihkan, jumlah pemulihan tersebut diakui pada laba rugi. If, in a subsequent period, the amount of the estimated impairment loss increases or decreases because of an event occurring after the impairment was recognized, the previously recognized impairment loss is increased or reduced by adjusting the allowance for impairment account. If a future write-off is later recovered, the recovery is recognized in profit or loss. s7. Penghentian pengakuan aset dan liabilitas keuangan s7. Derecognition of financial assets and liabilities Aset keuangan Financial assets Aset keuangan atau mana yang lebih tepat, bagian dari aset keuangan atau bagian dari kelompok aset keuangan serupa dihentikan pengakuannya pada saat: 1 hak untuk menerima arus kas yang berasal dari aset tersebut telah berakhir; atau 2 Perusahaan atau Entitas Anak telah mentransfer hak mereka untuk menerima arus kas yang berasal dari aset keuangan tersebut atau menanggung kewajiban untuk membayar arus kas yang diterima tersebut secara penuh tanpa penundaan yang signifikan kepada pihak ketiga dalam perjanjian “pass-through”; dan baik a Perusahaan atau Entitas Anak telah secara substansial memindahkan seluruh risiko dan manfaat dari aset, atau b Perusahaan atau Entitas Anak secara substansial tidak memindahkan atau tidak memiliki seluruh risiko dan manfaat suatu aset, namun telah memindahkan kendali atas aset tersebut. A financial asset or where applicable, a part of a financial asset or part of a group of similar financial assets is derecognized when: 1 the rights to receive cash flows from the asset have expired; or 2 the Company or Subsidiaries have transferred their rights to receive cash flows from the asset or have assumed an obligation to pay the received cash flows in full without material delay to a third party under a “pass-through” arrangement; and either a the Company or Subsidiaries have transferred substantially all the risks and rewards of the asset, or b the Company or Subsidiaries have neither transferred nor retained substantially all the risks and rewards of the asset, but have transferred control of the asset. Liabilitas keuangan Financial liabilities Liabilitas keuangan dihentikan pengakuannya pada saat liabilitas tersebut dihentikan, dibatalkan atau kadaluwarsa. A financial liability is derecognized when the obligation under the liability is discharged, cancelled or has expired.Parts
» Annual Report « PT Citra Tubindo Tbk AR CTBN 2015
» PT Sarana Citranusa Kabil SCK
» PT Citra Pembina Logisik CPL
» PT Citra Pembina Logisik CPL
» 2015 PT Citra Sarana Baja CSB
» Peningkatan modal di anak perusahaan Pada tanggal 6 April 2015 Perseroan melakukan
» Capital increase in subsidiary company
» Pembelian seluruh aset anak perusahaan Pada tanggal 8 Agustus 2015, Perseroan telah membeli
» The Purchase of enire subsidiary asset
» Drs. Ferdi Sulaiman, CPA Anggota Komite Audit
» Reginald Djakarya, QIA Annual Report « PT Citra Tubindo Tbk AR CTBN 2015
» Lingkungan Hidup dan Sistem Pengolahan Limbah Environment and System of Waste Treatment
» Ketenagakerjaan, Kesehatan dan Keselamatan Kerja K3
» Pengembangan Sosial dan Kemasyarakatan Social and Community Development
» Pendirian Perusahaan Company’s establishment
» Penawaran umum efek Perusahaan Company’s public offering
» Struktur Perusahaan dan Entitas Anak Company’s Structure and Subsidiaries
» Struktur Perusahaan dan Entitas Anak lanjutan
» Company’s Structure U M U M lanjutan GENERAL continued
» Manajemen kunci dan informasi lainnya Key management and other information
» Pengesahan untuk penerbitan laporan keuangan konsolidasian
» 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
» Prinsip-prinsip konsolidasi lanjutan 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 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa lanjutan Leases continued
» Pengakuan pendapatan dan beban
» Revenue and expense recognition
» Informasi segmen Segment information
» Transaksi dan saldo dalam mata uang asing
» Foreign currency transactions and balances
» Transaksi dan saldo dalam mata uang asing lanjutan
» 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
» Instrumen keuangan Financial instruments
» 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
» IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan
» PERTIMBANGAN, ESTIMASI DAN ASUMSI YANG SIGNIFIKAN
» SIGNIFICANT ACCOUNTING JUDGEMENTS, Annual Report « PT Citra Tubindo Tbk AR CTBN 2015
» PERTIMBANGAN, ESTIMASI DAN ASUMSI YANG SIGNIFIKAN lanjutan
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» Transaksi dan Saldo Transactions and Balances
» Transactions and Balances continued
» Sifat Hubungan Nature of Relationships
» Nature of Relationships continued Sifat Saldo Akun
» TRANSAKSI DAN SALDO DENGAN PIHAK- PIHAK BERELASI lanjutan
» TRANSACTIONS AND Annual Report « PT Citra Tubindo Tbk AR CTBN 2015
» PERSEDIAAN INVENTORIES Annual Report « PT Citra Tubindo Tbk AR CTBN 2015
» 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
» PT Bank Mizuho Indonesia PT Bank Mizuho Indonesia
» UTANG USAHA lanjutan TRADE PAYABLES continued
» BIAYA AKRUAL ACCRUED EXPENSES
» LIABILITAS IMBALAN KERJA KARYAWAN JANGKA PENDEK
» Tagihan Pajak Penghasilan Claims for Income Tax Refund
» Komponen Utama Beban Manfaat Pajak Penghasilan
» Major Components of Income Tax Expense Benefit
» Komponen Utama Beban Manfaat Pajak Penghasilan lanjutan
» Major Components of Income Tax Expense Benefit continued
» Beban Pajak Kini Current Tax Expense
» Beban Pajak Kini lanjutan Current Tax Expense continued
» Beban Manfaat Pajak Tangguhan Deferred Tax Expense Benefit
» Aset Liabilitas Pajak Tangguhan
» Deferred Tax Assets Liabilities
» Rekonsiliasi Beban Pajak Reconciliation of Tax Expense
» Ketetapan dan Tagihan Pajak Tax Assessments and Claims
» Ketetapan dan Tagihan Pajak lanjutan Tax Assessments and Claims continued
» UTANG JANGKA PANJANG lanjutan LONG-TERM DEBTS continued
» Pinjaman lain Other borrowings
» KEPENTINGAN NON-PENGENDALI NON-CONTROLLING INTERESTS
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» SALDO LABA RETAINED EARNINGS
» REVENUE FROM SALES AND SERVICES Rincian pendapatan adalah sebagai berikut:
» PENDAPATAN DARI PENJUALAN DAN JASA lanjutan
» REVENUE FROM Annual Report « PT Citra Tubindo Tbk AR CTBN 2015
» BEBAN POKOK PENJUALAN DAN JASA COST OF SALES AND SERVICES
» BEBAN POKOK PENJUALAN DAN JASA lanjutan
» COST OF Annual Report « PT Citra Tubindo Tbk AR CTBN 2015
» BEBAN USAHA OPERATING EXPENSES
» PENDAPATAN OPERASI LAINNYA, BEBAN KEUANGAN DAN PENDAPATAN KEUANGAN
» PERJANJIAN SIGNIFIKAN lanjutan SIGNIFICANT AGREEMENTS continued
» PERJANJIAN SIGNIFIKAN lanjutan SIGNIFICANT AGREEMENTS continued IKATAN COMMITMENTS
» IKATAN lanjutan COMMITMENTS continued
» Pendapatan dari Penjualan dan Jasa Revenues from Sales and Services
» Laba Tahun Berjalan Income for the Year Aset Assets
» Liabilitas Liabilities INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» Beban Penyusutan Depreciation Expense
» LIABILITAS IMBALAN KERJA KARYAWAN JANGKA PANJANG
» LONG-TERM EMPLOYEE BENEFITS LIABILITY
» Beban imbalan kerja Employee benefits expense
» Liabilitas imbalan kerja karyawan Employee benefits liability
» LIABILITAS IMBALAN KERJA KARYAWAN JANGKA PANJANG lanjutan
» LONG-TERM EMPLOYEE BENEFITS LIABILITY continued
» ASET DAN LIABILITAS DALAM MATA UANG ASING
» ASSETS AND Annual Report « PT Citra Tubindo Tbk AR CTBN 2015
» ASET DAN LIABILITAS DALAM MATA UANG ASING lanjutan
» INSTRUMEN KEUANGAN lanjutan FINANCIAL INSTRUMENTS continued TUJUAN DAN
» TUJUAN DAN Annual Report « PT Citra Tubindo Tbk AR CTBN 2015
» INFORMASI TAMBAHAN ATAS LAPORAN ARUS KAS KONSOLIDASIAN TAHUN 2014
» SUPPLEMENTAL INFORMATION ON THE 2014 CONSOLIDATED
» HILANGNYA PENGENDALIAN ATAS ENTITAS ANAK
Show more