Indonesian language.
PT KRAKATAU STEEL PERSERO Tbk dan Entitas Anaknya
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2013 dan Tahun yang Berakhir pada Tanggal Tersebut
Disajikan dalam ribuan Dolar AS
dan dalam jutaan Rupiah, kecuali dinyatakan lain
PT KRAKATAU STEEL PERSERO Tbk and Its Subsidiaries
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
As of December 31, 2013 and Year Then Ended
Expressed in thousands of US Dollar and in millions of Rupiah,
unless otherwise stated
37
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
n. Biaya penerbitan emisi efek ekuitas n. Stock issuance costs
Biaya emisi efek ekuitas disajikan sebagai pengurang “Tambahan Modal Disetor” sebagai
bagian dari ekuitas pada laporan posisi keuangan konsolidasian.
Stock issuance costs are presented as deduction from “Additional Paid-in Capital” in
the equity
section in
the consolidated
statements of financial position.
o. Pengakuan pendapatan dan beban o. Revenue and expense recognition
Pendapatan diakui bila besar kemungkinan manfaat ekonomi akan diperoleh oleh Kelompok
Usaha dan jumlahnya dapat diukur secara handal. Pendapatan diukur pada nilai wajar
pembayaran yang diterima, tidak termasuk diskon, rabat dan Pajak Pertambahan Nilai
“PPN”. Kriteria spesifik berikut juga harus dipenuhi sebelum pendapatan diakui:
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. Revenue is measured at the fair
value of the consideration received, excluding discounts, rebates and Value Added Taxes
“VAT”. The following specific recognition criteria must also be met before revenue is
recognized:
Penjualan Barang Sale of Goods
Penjualan barang diakui pada saat terjadinya perpindahan kepemilikan atas barang kepada
pelanggan, yaitu pada saat penyerahan barang, atau dalam hal barang disimpan di gudang
Perusahaan dan Entitas Anak atas permintaan pelanggan, pada saat diterbitkan faktur.
Revenues from sale of goods are recognized when the title of ownership of the goods has
been passed on to the customer, either upon delivery, or in the case of finished products held
in the Company’s and Subsidiaries’ warehouse at the request of the customer, upon invoicing.
Pendapatan Jasa Revenue from Services
Pendapatan dari jasa rekayasa dan konstruksi dan jasa instalasi komputer diakui berdasarkan
pada tingkat penyelesaian aktivitas pekerjaan metode persentase penyelesaian pekerjaan.
Kemungkinan kerugian diakui pada saat kerugian tersebut dapat ditentukan. Pendapatan
dari penjualan real estat diakui dengan menggunakan metode akrual penuh full accrual
method,
sesuai dengan
PSAK No. 44,
“Akuntansi Aktivitas
Pengembangan Real
Estate” dan Pernyataan Pencabutan Standar Akuntansi Keuangan PPSAK No. 7. PPSAK
No. 7 mencabut paragraf 56-61 pada PSAK No. 44 mengenai penyajian laporan keuangan.
Revenues from engineering and construction services and computer installation services are
recognized by reference to the stage of completion of the contract activity the
percentage of completion method. Losses are recognized as soon as they become apparent.
Revenues from sale of real estates are recognized using the full accrual method in
accordance with PSAK No. 44, “Accounting for Real Estate Development Activities” and
Statement
of Revocation
of Financial
Accounting Standards PPSAK No. 7. PPSAK No. 7 revokes paragraphs 56-61 in PSAK
No. 44 regarding presentation of the financial statement.
Pendapatan sewa ruangan, fasilitas parkir, fasilitas pergudangan, hotel dan sarana olah
raga, serta jasa lingkungan diakui pada saat jasa telah diberikan.
Revenues from room rental, parking facilities, warehouse facilities, hotel and sports facilities,
and environmental services are recognized when the services have been rendered.
Pendapatan dari jasa lainnya diakui pada saat jasa telah dilaksanakan.
Revenues from other services are recognized when the services have been rendered.
