Imbalan Kerja Karyawan lanjutan Employees’ Benefits continued
2. KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN
lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued hh. Hak Pengusahaan Jalan Tol lanjutan hh.Toll Road Concession Rights Assets continued Biaya perolehan aset hak pengusahaan jalan tol disusutkan pada saat aset tersebut telah selesai dibangun dan dioperasikan danatau berdasarkan keputusan Menteri mengenai penetapan pengoperasian. Penyusutan Aset jalan dan jembatan dilakukan dengan menggunakan metode garis lurus straight line method selama masa hak pengusahaan jalan tol masa konsesi. Sedangkan aset hak pengusahaan jalan tol selain jalan dan jembatan disusutkan selama periode yang lebih pendek antara masa hak pengusahaan jalan tol masa konsesi dan umur manfaat aset. Cost incurred to acquire toll road concession rights assets is depreciated when the assets have been completed and put into operation andor based on Ministerial decree regarding toll road operation. Depreciation of toll road and bridges asset is carried out by using the straight-line method during the period of concession rights. While the concession assets other than roads and bridges are depreciated over a shorter period between the concession period and the useful life of the asset. Hak konsesi yang diberikan kepada Grup dapat dipindahkan dengan persetujuan Pemerintah. Hak konsesi ini akan diserahkan ke Pemerintah pada saat akhir masa konsesi dan pada saat itu, seluruh akun yang berhubungan dengan hak konsesi akan dieliminasi. Concession granted to the Group can be transferred with the approval of the Government. The concession right assets will be transferred to the Government at the end of concession period and at such time, all account related to the concession right assets will be derecognized. Selama periode hak pengusahaan jalan tol, aset hak pengusahaan jalan tol dapat dikeluarkan dari laporan posisi keuangan Grup jika jalan tol diserahkan dikuasakan kepada pihak lain atau Pemerintah mengubah status jalan tol menjadi jalan non tol atau tidak ada manfaat ekonomi yang dapat diharapkan dari penggunaannya. Keuntungan atau kerugian yang timbul dari penghentian atau pelepasan aset jalan tol diakui sebagai keuntungan atau kerugian dalam laporan laba rugi komprehensif konsolidasian tahun berjalan. During the toll road concession rights period, the concession rights assets may be derecognized from the statement of financial position of the Group if the toll road is transferred to another party or the Government has changed the status of the toll road to nontoll road or if there is no economic benefit expected from usage of the toll road. Gain or loss from discontinuance or disposal of toll road is recognized in the consolidated statements of comprehensive income. Pada tanggal 25 Januari 2010, Ruas Kanci - Pejagan, Jawa Tengah, telah beroperasi secara komersial. Amortisasi hak pengusahaan Jalan tol dihitung sampai berakhirnya hak konsesi Jalan tol hingga 28 Mei 2041. On January 25, 2010, Kanci - Pejagan toll road project, Central Java, started its commercial operations. Amortization of toll road concession right amortized until the assets have been completed on May 28, 2041. ii. Aset Tidak Lancar Yang Dimiliki Untuk Dijual Dan Operasi Yang Dihentikan ii. Non-Current Assets Held for Sale and Discontinued Operations Sesuai dengan PSAK No. 58 Revisi 2009, aset tidak lancar dan kelompok lepasan yang diklasifikasikan sebagai dimiliki untuk dijual diukur pada nilai terendah antara nilai tercatat aset dan nilai wajar dikurangi dengan biaya untuk menjual. Aset tidak lancar dan kelompok lepasan diklasifikasikan sebagai dimiliki untuk dijual jika nilai tercatatnya akan dipulihkan melalui penjualan daripada melalui penggunaan aset berkelanjutan. Kondisi ini dianggap terpenuhi hanya jika transaksi penjualan dianggap sangat mungkin terjadi dan aset atau kelompok lepasan tersedia untuk segera dijual dalam kondisi sekarang. Manajemen harus berkomitmen untuk penjualan tersebut, yang diharapkan akan diakui sebagai penjualan dalam jangka waktu satu tahun sejak tanggal pengklasifikasian. Aset tetap dan aset tak berwujud pada saat diklasifikasi sebagai dimiliki untuk dijual tidak didepresiasi atau diamortisasi. In accordance with PSAK No. 58 Revised 2009, non-current assets and disposal groups classified as held for sale are measured at the lower of their carrying amount and fair value less costs to sell. Non-current assets and disposal groups are classified as held for sale if their carrying amounts will be recovered principally through a sale transaction rather than through continuing use. This condition is regarded as met only when the sale is highly probable and the asset or disposal group is available for immediate sale in its present condition. Management must be committed to the sale, which should be expected to qualify for recognition as a completed sale within one year from the date of classification. Property, plant and equipment and intangible assets once classified as held for sale are not depreciated or amortized.Parts
» 98.90 99.99 60.00 100.00 90.00 100.00 Bakrieland Goes to Campus Bakrieland Goes to Campus
» Socio-economic dimension Prosperous Village Program Sosial Keagamaan Kontribusi Hewan Qurban
» Green Area Design Green Building and Construction
» Fossil Fuel Consumption Reduction Program Fossil Fuel Consumption Reduction Program
» Etika Bisnis dan Pedoman Perilaku
» Organ Perusahaan Social and Health Dimension
» Good Corporate Governance Principle
» Business Ethic and Code of Conduct
» The Company Organ Social and Health Dimension
» Hak dan Tanggung Jawab Pemegang Saham
» Hak dan Tanggung Jawab Pemangku Kepentingan
» Pernyataan tentang Penerapan GCG
» Rights and Responsibilities of Shareholders
» Rights and Responsibilities of Stakeholders
» Statement on GCG Application
» Internalisasi Praktik GCG Social and Health Dimension
» GCG Practices Internalization Social and Health Dimension
» Bakrieland’s Support in Promoting Ethical Behavior Management Leadership and Commitment
» Kecukupan Kerangka dan Praktik Manajemen Risiko
» Proses Pengambilan Keputusan Social and Health Dimension
» Adequacy of Risk Management Framework and Practices
» Decision-making Process Social and Health Dimension
» Understanding and Application of GCG Principles
» Risiko Suku Bunga Social and Health Dimension
» Interest Rate Risk Social and Health Dimension
» Risiko Kredit Social and Health Dimension
» Credit Risk Social and Health Dimension
» Risiko Usaha Social and Health Dimension
» Business Risk Social and Health Dimension
» Risiko Sistem Teknologi Social and Health Dimension
» Systems Technology Risk Social and Health Dimension
» Risiko Hukum Risiko Reputasi Legal Risk Reputation Risk
» Kegiatan Media Social and Health Dimension
» Media Relations Social and Health Dimension
» Corporate Advertisement Social and Health Dimension
» Corporate Advertisement Marketing Events
» Socio-Religious Dimension Donation of Sacriicial Animals Ketentuan Umum
» Ikhtisar Data Keuangan Penting
» Summary of Key Financial Information
» Laporan Dewan Komisaris Twitter
» The Board of Commissioners Report
» The Board of Directors Report
» Analisis dan Pembahasan Manajemen
» Management Analysis and Discussion
» Tata Kelola Perusahaan Corporate Governance
» UMUM GENERAL Audited Annual Financial Statements
» UMUM lanjutan GENERAL continued
» Laporan Keuangan Tahunan yang Telah Diaudit Penawaran Umum Efek dan Obligasi Entitas Induk
» Penawaran Umum Efek dan Obligasi Entitas Induk lanjutan
» UMUM lanjutan Struktur Entitas Anak The Structure of Subsidiaries
» GENERAL continued Struktur Entitas Anak The Structure of Subsidiaries
» UMUM lanjutan Struktur Entitas Anak lanjutan The Structure of Subsidiaries continued
» GENERAL continued Struktur Entitas Anak lanjutan The Structure of Subsidiaries continued
» Struktur Entitas Anak lanjutan The Structure of Subsidiaries continued
» UMUM lanjutan Dewan Komisaris, Direksi dan Karyawan Board
» GENERAL continued Dewan Komisaris, Direksi dan Karyawan Board
» KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN SUMMARY OF SIGNIFICANT ACCOUNTING
» KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN
» SUMMARY OF SIGNIFICANT ACCOUNTING
» Prinsip-prinsip Konsolidasian lanjutan Principles of Consolidation continued
» Kombinasi Bisnis lanjutan Business Combinations continued
» Kas dan Setara Kas Cash and Cash Equivalents
» Transaksi dengan Pihak - pihak Berelasi
» Transactions with Related Parties continued
» Biaya Dibayar di Muka Prepaid Expenses
» Transaksi dan Saldo Dalam Mata Uang Asing lanjutan
» Foreign Currency Transactions and Balances continued
» Aset dan Liabilitas Keuangan Aset
» Tanah yang Belum Dikembangkan Land Bank
» Penyertaan Saham pada Entitas Asosiasi
» Penyertaan Saham pada Entitas
» Investment in Shares of Stock in Associated
» Aset Tetap lanjutan Fixed Assets continued
» Penurunan Nilai Aset Non-Keuangan lanjutan Impairment of Non-Financial Assets continued
» Sewa lanjutan Leases continued
» Beban Emisi Saham Stock Issuance Cost
» Pengakuan Pendapatan dan Beban lanjutan
» Perpajakan lanjutan Taxation continued
» Selisih Nilai Transaksi Restrukturisasi dengan
» Imbalan Kerja Karyawan lanjutan Employees’ Benefits continued
» Kompensasi Berbasis Saham Twitter
» PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN
» USE OF JUDGEMENTS, ESTIMATES AND
» PENDIRIAN, AKUISISI DAN DIVESTASI ENTITAS
» ESTABLISHMENT, ACQUISITION AND Informasi Segmen lanjutan Segment Information continued
» CASH AND CASH EQUIVALENTS continued
» INVESTASI JANGKA PENDEK Informasi Segmen lanjutan Segment Information continued
» SHORT-TERM INVESTMENT Informasi Segmen lanjutan Segment Information continued
» INVESTASI JANGKA PENDEK lanjutan
» SHORT-TERM INVESTMENT continued Informasi Segmen lanjutan Segment Information continued
» PIUTANG USAHA Informasi Segmen lanjutan Segment Information continued
» TRADE RECEIVABLES Informasi Segmen lanjutan Segment Information continued
» PIUTANG USAHA lanjutan Informasi Segmen lanjutan Segment Information continued
» TRADE RECEIVABLES continued Informasi Segmen lanjutan Segment Information continued
» PIUTANG LAIN-LAIN Informasi Segmen lanjutan Segment Information continued
» OTHER RECEIVABLES Informasi Segmen lanjutan Segment Information continued
» PIUTANG LAIN-LAIN lanjutan Informasi Segmen lanjutan Segment Information continued
» OTHER RECEIVABLES continued Informasi Segmen lanjutan Segment Information continued
» PERSEDIAAN Informasi Segmen lanjutan Segment Information continued
» INVENTORIES Informasi Segmen lanjutan Segment Information continued
» PERSEDIAAN lanjutan Informasi Segmen lanjutan Segment Information continued
» INVENTORIES continued Informasi Segmen lanjutan Segment Information continued
» UANG MUKA DAN BIAYA DIBAYAR DI MUKA ADVANCES AND PREPAID EXPENSES
» UANG MUKA DAN BIAYA DIBAYAR DI MUKA lanjutan
» ADVANCES AND PREPAID EXPENSES continued
» DANA DALAM PEMBATASAN RESTRICTED FUNDS
» DANA DALAM PEMBATASAN lanjutan RESTRICTED FUNDS continued
» PENYERTAAN SAHAM PADA ENTITAS ASOSIASI INVESTMENT
» PENYERTAAN SAHAM PADA ENTITAS ASOSIASI lanjutan
» INVESTMENT IN Informasi Segmen lanjutan Segment Information continued
» TANAH YANG BELUM DIKEMBANGKAN lanjutan LAND BANK continued
» PROPERTI INVESTASI INVESTMENT PROPERTIES
» PROPERTI INVESTASI lanjutan INVESTMENT PROPERTIES continued
» HAK PENGUSAHAAN JALAN TOL TOLL ROAD CONCESSION RIGHT
» HAK PENGUSAHAAN JALAN TOL lanjutan TOLL ROAD CONCESSION RIGHT continued
» FIXED ASSETS Informasi Segmen lanjutan Segment Information continued
» ASET TAKBERWUJUD INTANGIBLE ASSETS
» ASET TAKBERWUJUD lanjutan INTANGIBLE ASSETS continued
» OPERASI YANG DIHENTIKAN DISCONTINUED OPERATIONS
» OPERASI YANG DIHENTIKAN lanjutan DISCONTINUED OPERATIONS continued
» ASET LAIN-LAIN lanjutan OTHER ASSETS continued
» UTANG BANK JANGKA PENDEK SHORT-TERM BANK LOANS
» UTANG BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued
» UTANG USAHA lanjutan TRADE PAYABLES continued
» UTANG LAIN-LAIN OTHER PAYABLES
» UTANG LAIN-LAIN lanjutan OTHER PAYABLES lanjutan
» BIAYA MASIH HARUS DIBAYAR ACCRUED EXPENSES
» UANG MUKA PELANGGAN ADVANCES FROM CUSTOMERS
» PENDAPATAN DITANGGUHKAN DEFERRED INCOME
» PERPAJAKAN TAXATION Goodwill Negatif Negative Goodwill
» Rekonsiliasi pajak penghasilan badan
» Manfaat beban pajak tangguhan
» Aset liabilitas pajak tangguhan
» Administrasi dan perubahan peraturan
» Surat Ketetapan Pajak Kurang Bayar
» UTANG BANK DAN LEMBAGA KEUANGAN JANGKA PANJANG LONG-TERM BANK AND FINANCIAL INSTITUTION LOANS
» PT Bank Bukopin Tbk. Bukopin lanjutan PT Bank Bukopin Tbk. Bukopin continued
» PT Bank Negara Indonesia Persero Tbk. BNI lanjutan
» PT Bank Rakyat Indonesia Persero Tbk. BRI lanjutan
» PT Bank Rakyat Indonesia Persero Tbk. BRI continued
» UTANG BANK DAN LEMBAGA KEUANGAN JANGKA PANJANG lanjutan
» LONG-TERM BANK AND FINANCIAL INSTITUTION LOANS continued
» PT Bank Tabungan Negara Persero Tbk. BTN lanjutan
» PT Bank Pembangunan Daerah Jawa Barat dan Banten Tbk. BJB
» PT Bank CIMB Niaga Tbk. CIMB Niaga lanjutan PT Bank CIMB Niaga Tbk. CIMB Niaga
» PT Bank Syariah Bukopin PT Bank Syariah Bukopin
» PT Bank Syariah Mandiri Tbk. PT Bank Syariah Mandiri Tbk.
» PT Bank OCBC NISP Tbk., PT Bank QNB Kesawan Tbk. dan PT Bank Himpunan Saudara
» PT Bank OCBC NISP Tbk., PT Bank QNB Kesawan Tbk. and PT Bank Himpunan Saudara
» Beleggingsmaatschappij Broem B.V. lanjutan Beleggingsmaatschappij Broem B.V. continued
» Raiffeisien Bank International AG, Labuan Branch Raiffeisien Bank International AG, Labuan
» UTANG USAHA JANGKA PANJANG LONG-TERM TRADE PAYABLES
» UTANG OBLIGASI BONDS PAYABLE
» UTANG OBLIGASI lanjutan BONDS PAYABLE continued
» Equity-Linked Bonds Bakrieland Development Investment Pte Ltd. Tahun 2010 lanjutan
» Bakrieland Development Investment Pte Ltd. Equity-Linked Bonds Year 2010 continued
» Obligasi I Bakrieland Development Tahun 2008 lanjutan
» Bakrieland Development bonds I Year 2008 continued
» Sukuk Ijarah I Bakrieland Development Tahun 2009
» UTANG PEMBELIAN ASET TETAP LOAN OF PURCHASE OF FIXED ASSETS
» UTANG PEMBELIAN ASET TETAP lanjutan LOAN OF PURCHASE OF FIXED ASSETS
» MODAL SAHAM lanjutan CAPITAL STOCK continued
» WARAN WARRANT Bakrieland Development Sukuk Ijarah I Year 2009
» WARAN lanjutan WARRANT continued
» TAMBAHAN MODAL DISETOR - BERSIH ADDITIONAL PAID-IN CAPITAL - NET
» SAHAM YANG DIPEROLEH KEMBALI TREASURY STOCK
» PENGHASILAN USAHA BERSIH NET REVENUES
» BEBAN POKOK PENGHASILAN COST OF REVENUES
» BEBAN USAHA OPERATING EXPENSES
» PENGHASILAN BEBAN BUNGA DAN KEUANGAN INTEREST INCOME EXPENSES AND FINANCIAL
» PENGHASILAN BEBAN LAIN-LAIN OTHERS INCOME EXPENSES
» KOMPENSASI KARYAWAN BERBASIS SAHAM STOCK BASED COMPENSATION
» KOMPENSASI KARYAWAN BERBASIS SAHAM lanjutan
» STOCK BASED COMPENSATION continued
» IMBALAN KERJA KARYAWAN EMPLOYEES’ BENEFITS
» RESTRUKTURISASI UTANG DEBT RESTRUCTURING
» TRANSAKSI DAN SALDO DENGAN PIHAK-PIHAK BERELASI
» TRANSACTIONS AND BALANCES WITH RELATED PARTIES
» TRANSAKSI DAN SALDO DENGAN PIHAK-PIHAK BERELASI lanjutan
» TRANSACTIONS AND BALANCES WITH RELATED PARTIES continued
» Penghasilan dan piutang usaha
» Penghasilan dan piutang usaha lanjutan
» Revenue and trade receivables continued
» Piutang pihak berelasi Twitter
» Piutang pihak berelasi lanjutan
» Due from related parties continued
» Utang pihak berelasi Twitter
» Pendapatan ditangguhkan lanjutan Twitter
» SEGMEN USAHA SEGMENT INFORMATION
» SEGMEN USAHA lanjutan SEGMENT INFORMATION continued
» Income loss from operations continued 2012
» PERJANJIAN - PERJANJIAN DAN KOMITMEN PENTING lanjutan
» SIGNIFICANT AGREEMENTS AND COMMITMENT continued
» KEPENTINGAN NON PENGENDALI NON-CONTROLLING INTEREST
» Ekuitas - kepentingan non-pengendali
» KEPENTINGAN NON PENGENDALI lanjutan NON-CONTROLLING INTEREST continued
» Ekuitas - kepentingan non-pengendali lanjutan
» Equity - non-controlling interest continued
» Jumlah laba yang dapat diatribusikan kepada
» SELISIH NILAI TRANSAKSI RESTRUKTURISASI ENTITAS SEPENGENDALI
» DIFFERENCE IN VALUE OF RESTRUCTURING TRANSACTION WITH ENTITIES UNDER COMMON
» SELISIH TRANSAKSI PERUBAHAN EKUITAS ENTITAS ASOSIASI
» DIFFERENCE IN THE EQUITY TRANSACTIONS OF ASSOCIATED COMPANIES
» LABA PER SAHAM DASAR BASIC INCOME PER SHARE
» TUJUAN DAN KEBIJAKAN RISIKO MANAJEMEN KEUANGAN
» FINANCIAL RISK MANAGEMENT OBJECTIVE AND POLICIES
» TUJUAN DAN KEBIJAKAN RISIKO MANAJEMEN KEUANGAN lanjutan
» FINANCIAL RISK MANAGEMENT OBJECTIVE AND POLICIES continued
» KELOMPOK INSTRUMEN KEUANGAN FINANCIAL INSTRUMENTS BY CATEGORY
» KELOMPOK INSTRUMEN KEUANGAN lanjutan FINANCIAL
» DAMPAK EKONOMI KRISIS GLOBAL TERHADAP KELANGSUNGAN USAHA GRUP
» IMPACT OF GLOBAL ECONOMICS CRISIS ON GROUP GOING CONCERN
» DAMPAK EKONOMI KRISIS GLOBAL TERHADAP
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