IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan Aset Keuangan lanjutan Financial assets continued
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
u. Instrumen keuangan lanjutan u. Financial instruments continued 1. Aset Keuangan lanjutan 1. Financial assets continued Grup tidak memiliki aset keuangan selain aset keuangan yang diklasifikasikan sebagai pinjaman yang diberikan dan piutang Catatan 38. The Group has no financial asset other than those classified as loans and receivables Note 38. Pengakuan awal Initial recognition Pada saat pengakuan awal, aset keuangan diukur pada nilai wajarnya. Dalam hal aset keuangan tidak diukur pada nilai wajar melalui laba rugi, nilai wajar tersebut ditambah biaya transaksi yang dapat diatribusikan secara langsung dengan perolehan atau penerbitan aset keuangan tersebut. When financial assets are recognized initially, they are measured at fair value. In the case of financial assets not measured at fair value through profit or loss, the fair value plus transaction costs that are directly attributable to the acquisition or issuance of these financial assets. Pengukuran setelah pengakuan awal Subsequent measurement Pengukuran aset keuangan setelah pengakuan awal tergantung pada klasifikasi aset keuangan tersebut sebagai berikut: The subsequent measurement of financial assets depends on their classification, which are as follows: Pinjaman yang diberikan dan piutang adalah aset keuangan non-derivatif dengan pembayaran tetap atau telah ditentukan, yang tidak mempunyai kuotasi di pasar aktif. Aset keuangan tersebut diukur sebesar biaya perolehan diamortisasi amortized cost dengan menggunakan metode SBE. Loans and receivables are non-derivative financial assets with fixed or predetermined payments that are not quoted in an active market. These financial assets are measured at amortized cost using the EIR method. Keuntungan dan kerugian diakui dalam laporan laba rugi komprehensif konsolidasian pada saat pinjaman yang diberikan dan piutang dihentikan pengakuannya atau mengalami penurunan nilai, demikian juga pada melalui proses amortisasi. Gains and losses are recognized in the consolidated statements of comprehensive income when the loans and receivables are derecognized or impaired, as well as through the amortization process. 2. Liabilitas Keuangan 2. Financial liabilitiesParts
» Perusahaan The Company UMUM GENERAL
» Perusahaan lanjutan The Company continued
» Entitas anak Subsidiaries UMUM lanjutan GENERAL continued
» Entitas anak lanjutan Subsidiaries continued Persetujuan penerbitan laporan keuangan konsolidasian
» IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN SUMMARY OF
» Principles of Consolidation SUMMARY OF
» Principles of Consolidation continued
» Transactions with related parties continued
» Biaya dibayar dimuka Prepayments Persediaan Inventories
» Sewa Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penurunan nilai aset non-keuangan Impairment of non-financial assets
» Penurunan nilai aset non-keuangan lanjutan Impairment
» Pengeluaran eksplorasi, SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pengeluaran eksplorasi, Tanaman perkebunan Plantations
» Provisi Provisions Biaya pengelolaan lingkungan hidup Environmental expenses
» Biaya pengupasan tanah penutup lanjutan Stripping costs continued Liabilitas imbalan kerja
» Pengakuan pendapatan dan beban Revenue and expense recognition
» Perpajakan Taxation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Perpajakan lanjutan Taxation continued
» IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan Aset Keuangan lanjutan Financial assets continued
» Liabilitas Keuangan Financial liabilities IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan
» Standar Akuntansi Keuangan “SAK” yang Financial Accounting Standards “SAK” that
» PERTIMBANGAN, ESTIMASI 2014 Q3 Financial Report
» KOMBINASI BISNIS BUSINESS COMBINATION
» KOMBINASI BISNIS lanjutan BUSINESS COMBINATION continued
» 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 PIUTANG LAIN-LAIN OTHER RECEIVABLES
» PIUTANG LAIN-LAIN lanjutan OTHER RECEIVABLES continued
» PERSEDIAAN INVENTORIES 2014 Q3 Financial Report
» BIAYA DIBAYAR DIMUKA DAN UANG MUKA PREPAYMENTS AND ADVANCES TANAMAN PERKEBUNAN PLANTATIONS
» TANAMAN PERKEBUNAN lanjutan PLANTATIONS continued
» ASET TETAP lanjutan FIXED ASSETS continued
» Bank Sindikasi Syndicated banks
» Bank Sindikasi lanjutan Syndicated banks continued
» Standard Chartered Standard Chartered Bank - Singapore Branch
» PT Bank Rakyat Indonesia Persero, Tbk “BRI” PT Bank Rakyat Indonesia Persero, Tbk “BRI”
» UTANG BANK BANK LOANS SEWA PEMBIAYAAN FINANCE LEASES
» SEWA PEMBIAYAAN lanjutan FINANCE LEASES continued LIABILITAS UNTUK
» LIABILITAS UNTUK 2014 Q3 Financial Report
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITIES
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITIES continued
» TAMBAHAN MODAL DISETOR - NETO ADDITIONAL PAID-IN CAPITAL - NET
» DIVIDEN DIVIDENDS DIVIDEN lanjutan DIVIDENDS continued
» KEPENTINGAN NON-PENGENDALI lanjutan NON-CONTROLLING INTEREST continued PENJUALAN SALES
» BEBAN POKOK PENJUALAN COST OF GOODS SOLD
» INSTRUMEN DERIVATIF DERIVATIVE INSTRUMENTS
» TRANSAKSI DAN SALDO PIHAK BERELASI RELATED
» TRANSAKSI DAN SALDO PIHAK BERELASI lanjutan RELATED PARTY
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING MONETARY ASSETS
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING lanjutan MONETARY ASSETS
» INSTRUMEN KEUANGAN lanjutan FINANCIAL INSTRUMENTS continued KEBIJAKAN DAN
» KEBIJAKAN DAN 2014 Q3 Financial Report
» The Company Entitas anak - ABN Subsidiary
» Entitas anak – IM Subsidiary - IM
» Royalti dan Iuran tetap Royalty and Dead rent
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