Pengakuan pendapatan dan beban lanjutan Revenue
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
q. Pengakuan pendapatan dan beban lanjutan q. Revenue and expense recognition continued Entitas anak KIG mengakui penjualan bangunan rumah dan bangunan sejenis lainnya beserta kapling tanahnya dengan menggunakan metode akrual penuh apabila seluruh kriteria berikut terpenuhi: proses penjualan telah selesai; harga jual akan tertagih; tagihan KIG tidak akan bersifat subordinasi di masa yang akan datang terhadap pinjaman lain yang akan diperoleh pembeli; dan KIG telah mengalihkan risiko dan manfaat kepemilikan unit bangunan kepada pembeli melalui suatu transaksi yang secara substansi adalah penjualan dan KIG tidak lagi berkewajiban atau terlibat secara signifikan dengan bangunan tersebut. A subsidiary KIG recognizes the sale of houses and other similar types of buildings, and land using the full accrual method, if all of the following criteria are satisfied: a sale is consummated, the selling price is collectible, KIG’s receivable is not subject to future subordination to other loans which will be obtained by the buyer, and KIG has transferred to the buyer the usual risks and rewards of ownership in a transaction that is in substance a sale and KIG does not have a substantial continuing involvement with the property. Penjualan kavling tanah tanpa bangunan diakui dengan syarat jumlah pembayaran oleh pembeli telah mencapai 20 dari harga jual, harga jual akan tertagih, tagihan KIG tidak subordinasi terhadap pinjaman lain, proses pengembangan tanah telah selesai, dan hanya kapling tanah saja yang dijual. Sales of land without buildings are recognized provided that down payments from customers are a minimum of 20 of the sales price, the sales proceeds are considered to be collectible, KIG’s receivable will not be subordinated in the future, and that only land is sold. Beban diakui pada saat terjadinya atau sesuai dengan masa manfaatnya. Expenses are recognized when incurred or based on their beneficial period.r. Perpajakan
Parts
» Laporan Tahunan | Semen Indonesia
» UMUM GENERAL Laporan Tahunan | Semen Indonesia
» UMUM lanjutan GENERAL continued
» Dasar penyusunan Perubahan kebijakan akuntansi Changes in accounting policies
» Perubahan kebijakan akuntansi lanjutan Changes in accounting policy continued
» Prinsip-prinsip konsolidasi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Piutang usaha dan piutang lain-lain Trade receivables and other receivables Persediaan Inventories
» Properti Investasi Investment property
» Investasi pada entitas asosiasi Investments in associates
» Aset tetap dan penyusutan lanjutan Fixed assets and depreciation continued
» Sewa lanjutan Leases continued
» Beban tangguhan Deferred charges Liabilitas imbalan kerja Employee benefits liabilities
» Instrumen keuangan Financial instruments
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan Aset keuangan lanjutan Financial assets continued
» Penurunan nilai aset keuangan lanjutan Impairment of financial assets
» Penghentian pengakuan Laporan Tahunan | Semen Indonesia
» Transaksi dan saldo dalam mata uang asing lanjutan Foreign currency
» Pengakuan pendapatan dan beban lanjutan Revenue
» Perpajakan lanjutan Taxation continued
» Modal saham yang diperoleh kembali
» Dividen Dividends Laba per saham dasar
» Penurunan nilai aset non keuangan Impairment of non financial assets
» Penurunan nilai Impairment SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pertimbangan Judgements PERTIMBANGAN DAN ESTIMASI JUDGEMENTS AND ESTIMATES
» Pertimbangan lanjutan Judgements continued
» Estimasi Estimation PERTIMBANGAN DAN ESTIMASI lanjutan JUDGEMENTS AND ESTIMATES continued
» Estimasi lanjutan Estimation continued
» Deposito berjangka dan call deposits Time and call deposits
» EK PIUTANG USAHA TRADE RECEIVABLES
» tan ti AIN- AIN ES PERSEDIAAN PERSEDIAAN lanjutan INVENTORIES continued
» Pajak dibayar di muka Prepaid taxes Utang pajak Taxes payable
» Utang pajak lanjutan Taxes payable continued Beban pajak penghasilan Income tax expense
» Beban pajak penghasilan lanjutan Income tax expense continued
» Aset dan liabilitas pajak tangguhan - neto Deferred tax assets and liabilities - net
» Surat Ketetapan Pajak Tax Assessments
» PROPERTI INVESTASI lanjutan INVESTMENT PROPERTY continued ASET TETAP FIXED ASSETS
» ASET TETAP lanjutan FIXED ASSETS continued
» BEBAN TANGGUHAN DEFERRED CHARGES ASET TETAP lanjutan FIXED ASSETS continued
» Jangka pendek lanjutan PINJAMAN BANK lanjutan BANK LOANS continued
» Jangka pendek lanjutan Jangka panjang
» Jangka panjang lanjutan PINJAMAN BANK lanjutan BANK LOANS continued
» Loan Principal Former Tonasa IV Project Bunga dan Denda Interest and Penalties
» LIABILITAS SEWA PEMBIAYAAN FINANCE LEASE LIABILITIES
» UTANG USAHA TRADE PAYABLES UTANG USAHA TRADE PAYABLES BEBAN AKRUAL ACCRUED EXPENSES
» UANG MUKA PENJUALAN SALES ADVANCES ASET DAN LIABILITAS KEUANGAN FINANCIAL ASSETS AND LIABILITIES
» ASET DAN LIABILITAS KEUANGAN lanjutan FINANCIAL
» TUJUAN DAN KEBIJAKAN RISIKO MANAJEMEN KEUANGAN FINANCIAL RISK MANAGEMENT OBJECTIVE AND POLICIES
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITIES
» JA LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITIES continued
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITIES continued
» Dana Pensiun Lembaga Keuangan DPLK Dana Pensiun Lembaga Keuangan DPLK
» Program tunjangan kesejahteraan hari tua Old-age benefit program
» MODAL SAHAM SHARE CAPITAL TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» TAMBAHAN MODAL DISETOR lanjutan ADDITIONAL PAID-IN CAPITAL continued
» DIVIDEN DIVIDENDS Laporan Tahunan | Semen Indonesia
» CADANGAN ATAS LINDUNG NILAI ARUS KAS CASH FLOW HEDGE RESERVE
» PENDAPATAN REVENUE BEBAN POKOK PENDAPATAN COST OF REVENUE
» IKATAN COMMITMENTS Laporan Tahunan | Semen Indonesia
» Perjanjian pembelian barang modal lanjutan Capital expenditure agreements continued
» IKATAN lanjutan COMMITMENTS continued
» Transaksi dengan pihak berelasi Transactions with related parties
» Transaksi dengan pihak berelasi lanjutan Transactions with related parties continued
» Saldo dengan pihak berelasi lanjutan Balances with related parties continued
» IKATAN lanjutan COMMITMENTS continued INFORMASI MENGENAI
» INFORMASI MENGENAI INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» INFORMASI PENTING LAINNYA lanjutan OTHER
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING MONETARY ASSETS
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