Leases continued Biaya Emisi Saham Shares Issuance Costs
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES continued l. Sewa lanjutanl. Leases continued
Perusahaan dan Entitas Anak sebagai lessee lanjutan The Company and Subsidiaries, as a lessee continued ii Aset sewaan disajikan sebagai bagian aset tetap disusutkan selama jangka waktu yang lebih pendek antara umur manfaat aset sewaan dan periode masa sewa, jika tidak ada kepastian yang memadai bahwa Perusahaan dan Entitas Anak akan mendapatkan hak kepemilikan pada akhir masa sewa. ii Leased asset presented as a part of the “fixed assets” is depreciated over the shorter of the estimated useful life of the asset and the lease term, if there is no reasonable certainty that the Company and Subsidiaries will obtain ownership by the end of the lease term. iii Dalam sewa operasi, Perusahaan dan Entitas Anak mengakui pembayaran sewa sebagai beban dengan dasar garis lurus straight-line basis selama masa sewa. iii Under an operating lease, the Company and Subsidiaries recognize lease payments as an expense on a straight- line basis over the lease term. Sewa jangka panjang disajikan dalam akun “Biaya Sewa Dibayar di Muka Jangka Panjang” dalam aset tidak lancar. Bagian lancar dari biaya sewa dibayar di muka jangka panjang disajikan sebagai bagian dari akun “Biaya Dib ayar di Muka dan Aset Lancar Lainnya” dalam aset lancar pada laporan posisi keuangan konsolidasian. Long- term rent is presented as “Prepaid Long- Term Rent” account in the non-current assets. The current portion of prepaid long- term rent is presented as p art of “Prepaid Expenses and Other Current Assets” account in current assets of the consolidated statements of financial positions. m. Biaya Emisi Saham m. Shares Issuance Costs Biaya yang terjadi sehubungan dengan penawaran umum saham Perusahaan kepada masyarakat akan disajikan sebagai pengurang tambahan modal disetor. Costs incurred on the issuance of share capital from Company’s initial public offering shall be deducted in additional paid-in capital. n. Biaya Perangkat Lunak n. Software CostsParts
» financial report as per 30 june 2012 unaudited
» Pendirian Perusahaan Establishment of the Company
» Pendirian Perusahaan lanjutan Establishment of the Company continued Penawaran Umum
» Struktur Grup lanjutan Group Structure continued
» Dasar Penyajian IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING
» Dasar Penyajian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» “Leases” IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» Prinsip-prinsip Konsolidasian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prinsip-prinsip Konsolidasian lanjutan Principles of Consolidation continued
» Kombinasi Bisnis Business Combinations
» Kombinasi Bisnis lanjutan Business Combinations continued
» Transaksi dengan Pihak Berelasi Transactions with Related Parties
» Transaksi dengan Pihak Berelasi lanjutan Transactions
» Transaksi dengan Pihak Berelasi lanjutan Transactions Persediaan Inventories
» Properti Investasi Investment Properties Penurunan Nilai Aset Non-keuangan
» Impairment SUMMARY OF SIGNIFICANT ACCOUNTING
» Impairment of Sewa SUMMARY OF SIGNIFICANT ACCOUNTING
» Leases continued Biaya Emisi Saham Shares Issuance Costs
» Revenue and Foreign Currency
» Transaksi dan Saldo dalam Mata Uang Asing lanjutan Foreign Currency Income Tax
» Liabilitas Diestimasi atas Kesejahteraan Kompensasi Berbasis Saham Stock Based Compensation
» Informasi Segmen Segment Information
» Instrumen Keuangan Financial Instrument
» Instrumen Keuangan lanjutan Financial Instrument continued
» Instrumen Keuangan lanjutan Financial Instrument continued i
» Sumber Estimasi Ketidakpastian lanjutan Source
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» KAS DAN SETARA KAS lanjutan 3
» INVESTASI JANGKA PENDEK SHORT-TERM INVESTMENTS
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued PERSEDIAAN INVENTORIES
» PERSEDIAAN lanjutan INVENTORIES continued BIAYA DIBAYAR DI MUKA PREPAID EXPENSES
» UANG MUKA ADVANCES ASET TETAP FIXED ASSETS
» ASET TETAP lanjutan FIXED ASSETS continued
» PROPERTI INVESTASI INVESTMENT PROPERTIES
» PROPERTI INVESTASI lanjutan INVESTMENT PROPERTIES continued GOODWILL AND INTANGIBLE ASSET
» GOODWILL DAN financial report as per 30 june 2012 unaudited
» BIAYA SEWA DIBAYAR DI MUKA JANGKA PANJANG PREPAID LONG-TERM RENT ASET LAIN-LAIN OTHER ASSETS
» PINJAMAN JANGKA PENDEK SHORT-TERM LOANS
» PINJAMAN JANGKA PENDEK lanjutan SHORT-TERM LOANS continued
» PINJAMAN JANGKA PENDEK lanjutan SHORT-TERM LOANS continued UTANG USAHA TRADE PAYABLES
» UTANG USAHA lanjutan TRADE PAYABLES continued BIAYA MASIH HARUS DIBAYAR ACCRUED EXPENSES
» PERPAJAKAN TAXATION financial report as per 30 june 2012 unaudited
» UTANG OBLIGASI BONDS PAYABLE
» UTANG OBLIGASI lanjutan BONDS PAYABLE continued
» PINJAMAN JANGKA PANJANG LONG-TERM LOANS PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» LIABILITAS DIESTIMASI ESTIMATED LIABILITY FOR EMPLOYEES’ PAJAK PENGHASILAN INCOME TAXES
» PAJAK PENGHASILAN lanjutan INCOME TAXES continued
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» MODAL SAHAM lanjutan SHARE CAPITAL continued TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» PENDAPATAN REVENUES BEBAN POKOK PENDAPATAN COST OF REVENUES
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» Saldo dan Transaksi Berelasi Balances and Transactions with Related
» PERJANJIAN SIGNIFIKAN lanjutan SIGNIFICANT AGREEMENTS continued
» TUJUAN DAN financial report as per 30 june 2012 unaudited
» INSTRUMEN KEUANGAN FINANCIAL INSTRUMENTS
» KEWAJIBAN KONTIJENSI CONTINGENT LIABILITY
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