Revenue and IKHTISAR KEBIJAKAN AKUNTANSI YANG
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG
SIGNIFIKAN lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued p. Pengakuan Pendapatan dan Beban lanjutanp. Revenue and
Expense Recognition continued Pendapatan diakui bila besar kemungkinan manfaat ekonomi akan diperoleh oleh Grup dan jumlahnya dapat diukur secara handal tanpa memperhitungkan kapan pembayaran dilakukan. Pendapatan diukur pada nilai wajar pembayaran yang diterima atau dapat diterima, tidak termasuk diskon, rabat dan Pajak Pertambahan Nilai “PPN”. Revenue is recognized to the extent that it is probable that the economic benefits will flow to the Group and the revenue can be reliably measured, regardless of when the payment is being made. Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates and Value Added Taxes “VAT”. Grup mengevaluasi perjanjian pendapatannya terhadap kriteria spesifik untuk menentukan apakah Grup bertindak sebagai prinsipal atau agen. Kriteria spesifik berikut juga harus dipenuhi sebelum pendapatan diakui. The Group assesses its revenue arrangements against specific criteria to determine if it is acting as principal or agent. The following specific recognition criteria must also be met before revenue is recognized. Pendapatan diakui pada saat barang diserahkan dan risiko serta hak kepemilikannya berpindah kepada pelanggan. Pendapatan jasa perbaikan barang dalam garansi service warranty diakui pada saat terjadinya. Pendapatan dari penjualan konsinyasi diakui sebesar selisih antara jumlah penjualan konsinyasi kepada pelanggan, dengan beban terkait diakui sebesar jumlah yang terutang kepada pemilik consignor. Pendapatan dari penjualan voucher isi pulsa diakui pada saat penerimaan pembayaran. Revenue is recognized when the goods are delivered and their risks and rewards have been passed to the customers. Revenue from service warranty is recognized as earned. Revenues from consignment sales are recognized at the amount of difference between sale of consignment goods to customers, with related costs. Revenue from sales of reload vouchers are recognized at the time cash is received. Beban diakui pada saat terjadinya berdasarkan basis akrual. Expenses are recognized when incurred on accrual basis.q. Transaksi Restrukturisasi
Parts
» Laporan Keuangan PT Trikomsel Oke Tbk 31 Maret 2015
» Pendirian Perusahaan Establishment of the Company
» Penawaran Umum Efek Perusahaan Public Offering of the Company’s Shares
» Susunan Perusahaan dan Entitas Anak The Company and Subsidiaries’ Structure
» Susunan Perusahaan dan Entitas Anak lanjutan The Company and Subsidiaries’ Structure continued
» Dasar Penyajian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Dasar Penyajian Prinsip Konsolidasian Principles of Consolidation
» Prinsip Konsolidasian lanjutan Principles of Consolidation continued
» Kombinasi Bisnis Business Combinations
» Kombinasi Bisnis lanjutan Business Combinations continued
» Business Combinations continued Transaksi dan Saldo dalam Mata Uang Asing Foreign Currency
» Transactions with Related Parties
» Inventories Biaya dibayar dimuka Prepaid expenses Aset Tetap
» Fixed Assets continued IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Aset Tetap lanjutan Fixed Assets continued
» Impairment of Non-financial Assets
» Impairment of IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Leases IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Income Tax continued IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Revenue and IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Transaksi Restrukturisasi Restucturing Transactions of Entities under Common Control
» Provisi Provisions Laba per Saham Dasar “LPS” Basic Earnings per Share “EPS”
» Earnings per Share “EPS” continued Pelaporan Segmen Segment Reporting
» Instrumen Keuangan lanjutan Financial Instrument continued
» Instrumen Keuangan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Financial Instrument continued ii Liabilitas Keuangan dan Instrument
» Standar Akuntansi yang telah Diterbitkan berlaku efektif di tahun 2015 Accounting Standards
» RESTRUKTURISASI ENTITAS SEPENGENDALI RESTRUCTURING
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS 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
» PERSEDIAAN INVENTORIES Laporan Keuangan PT Trikomsel Oke Tbk 31 Maret 2015
» BIAYA DIBAYAR DIMUKA PREPAID EXPENSES UANG MUKA ADVANCES
» INVESTASI PADA PERUSAHAAN ASOSIASI INVESTMENTS IN ASSOCIATED COMPANIES
» GOODWILL GOODWILL Laporan Keuangan PT Trikomsel Oke Tbk 31 Maret 2015
» OBLIGASI WAJIB KONVERSI lanjutan MANDATORY
» OBLIGASI WAJIB KONVERSI lanjutan MANDATORY UTANG OBLIGASI BONDS PAYABLE
» UTANG OBLIGASI lanjutan BONDS PAYABLE continued
» UTANG BANK lanjutan BANK LOANS continued
» Pajak penghasilan badan: Corporate income taxes:
» Pajak penghasilan badan: lanjutan Corporate income taxes: continued
» Pajak Tangguhan: PERPAJAKAN lanjutan TAXATION continued
» Pajak Tangguhan: lanjutan Taksiran tagihan pajak penghasilan
» UTANG PEMBIAYAAN KONSUMEN lanjutan CONSUMER FINANCING PAYABLE continued
» ESTIMASI LIABILITAS Laporan Keuangan PT Trikomsel Oke Tbk 31 Maret 2015
» ESTIMASI LIABILITAS LIABILITAS DERIVATIF DERIVATIVE LIABILITIES
» LIABILITAS DERIVATIF lanjutan DERIVATIVE LIABILITIES continued MODAL SAHAM SHARE CAPITAL
» PENDAPATAN NETO lanjutan NET REVENUES continued BEBAN POKOK PENDAPATAN COST OF REVENUES
» BEBAN PENJUALAN DAN DISTRIBUSI SELLING AND DISTRIBUTION EXPENSES
» PENDAPATAN LAINNYA OTHER INCOME BEBAN LAINNYA OTHER EXPENSES BEBAN KEUANGAN FINANCE COSTS
» SALDO, TRANSAKSI Laporan Keuangan PT Trikomsel Oke Tbk 31 Maret 2015
» SALDO, TRANSAKSI ASET DAN LIABILITAS DALAM MATA UANG ASING ASSETS AND
» ASET DAN LIABILITAS DALAM MATA UANG ASING lanjutan ASSETS AND
» PERJANJIAN-PERJANJIAN DAN KOMITMEN PENTING SIGNIFICANT AGREEMENTS
» PERJANJIAN-PERJANJIAN DAN KOMITMEN PENTING lanjutan SIGNIFICANT AGREEMENTS
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» NILAI WAJAR DARI INSTRUMEN KEUANGAN FAIR VALUE OF FINANCIAL INSTRUMENTS
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