Penurunan Annual Reports - PT Multistrada Arah Sarana, Tbk.
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES continued q. Transaksi dan Saldo dalam Mata Uang Asing lanjutan q. Foreign Currency Transactions and Balances continued Transaksi dalam mata uang asing dicatat dalam Dolar AS berdasarkan kurs yang berlaku pada saat transaksi dilakukan. Pada tanggal pelaporan, aset dan liabilitas moneter dalam mata uang asing dijabarkan sesuai dengan rata-rata kurs jual dan beli yang diterbitkan oleh Bank Indonesia pada tanggal transaksi perbankan terakhir untuk tahun yang bersangkutan, dan laba atau rugi kurs yang timbul, dikreditkan atau dibebankan pada operasi tahun berjalan. Transactions involving foreign currencies are recorded in US Dollar at the rates of exchange prevailing at the time the transactions are made. At the reporting date, monetary assets and liabilities denominated in foreign currencies are adjusted to reflect the average of the buying and selling rates of exchange prevailing at the last banking transaction date of the year, as published by Bank Indonesia, and any resulting gains or losses are credited or charged to operations of the current period. Akun non-moneter yang diukur pada nilai historis dalam mata uang asing dijabarkan ke Dolar AS menggunakan kurs pada tanggal transaksi dilakukan. Non-monetary accounts that are measured in terms of historical cost in a foreign currency are translated to US Dollar using the exchange rates as at the dates of the initial transactions. Akun-akun dari entitas anak dengan mata uang pelaporan yang bukan Dolar AS dijabarkan dari mata uang pelaporannya menjadi Dolar AS dengan dasar sebagai berikut: a Aset dan liabilitas, baik moneter maupun non-moneter, dijabarkan dengan menggunakan kurs penutup. b Pendapatan dan beban dijabarkan dengan menggunakan kurs yang berlaku pada tanggal transaksi atau, bila memenuhi syarat, kurs rata-rata periode tersebut. c Selisih kurs yang terjadi disajikan sebagai “pendapatan komprehensif lain - selisih kurs atas penjabaran akun-akun kegiatan usaha dalam mata uang asing” dan disajikan sebagai bagian dari ekuitas sampai pelepasan investasi neto yang bersangkutan. The accounts of subsidiaries whose presentation currency is not US Dollar are translated from its respective reporting currency into US Dollar on the following basis: a Assets and liabilities, both monetary and non-monetary, are translated using the closing rate of exchange. b Revenues and expenses are translated using transactions date exchange rate or, if applicable, the average rate for the period. c The resulting exchange difference is presented as an “other comprehensive income - foreign exchange differences from translations of the accounts in foreign currency” in the equity section until disposal of the net investment. Nilai tukar yang digunakan adalah sebagai berikut: Exchange rates used were as follows: 2013 2012 USRp1.000 0,08 0,10 USRp1,000 US€1 1,38 1,32 US€1 USJP¥100 0,97 1,16 USJP¥100 USMYR1 0,30 0,33 USMYR1 USRMB1 0,16 0,16 USRMB1 USAUD1 0,89 1,04 USAUD1 Transaksi dalam mata uang lainnya tidak signifikan. Transactions held in other currencies are not significant.Parts
» Annual Reports - PT Multistrada Arah Sarana, Tbk.
» 6.72 3.24 Annual Reports - PT Multistrada Arah Sarana, Tbk.
» Eugene Cho Park ADE BUNIAN MONIAGA Operation
» Andi solaiman Komisaris Glenn T. sugita Komisaris Mulyo sutrisno Paulus Ridwan Purawinata
» Rasio Likuiditas solvabilitas Liquidity Ratio solvency
» Aspek Lingkungan Hidup Aspek Ketenagakerjaan Environment Aspect
» Employment Aspect Tanggung Jawab Produk Products Responsibility
» UMUM GENERAL ADE BUNIAN MONIAGA Operation
» UMUM lanjutan GENERAL continued
» Pendirian Perusahaan lanjutan Establishment of the Company continued
» Penawaran Umum Efek dan Penawaran Umum Terbatas I dan II
» Penawaran Umum Efek dan Penawaran Umum Terbatas I dan II lanjutan
» Initial Public Offering and Limited Public Offering I and II continued
» Karyawan, Direksi dan Komisaris lanjutan Employees, Directors and Commissioners
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prinsip-prinsip Konsolidasi lanjutan Annual Reports - PT Multistrada Arah Sarana, Tbk.
» Principles of Consolidation continued
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Instrumen Keuangan lanjutan Annual Reports - PT Multistrada Arah Sarana, Tbk.
» Financial Instruments continued Annual Reports - PT Multistrada Arah Sarana, Tbk.
» Transaksi dengan Pihak-pihak Berelasi
» Persediaan Annual Reports - PT Multistrada Arah Sarana, Tbk.
» Inventories Annual Reports - PT Multistrada Arah Sarana, Tbk.
» Hutan Tanaman Industri Annual Reports - PT Multistrada Arah Sarana, Tbk.
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Investasi pada Entitas Asosiasi
» Investasi pada Entitas Asosiasi lanjutan
» Investment in Associates continued
» Kombinasi Bisnis dan Goodwill
» Kombinasi Bisnis dan Goodwill lanjutan
» Business Annual Reports - PT Multistrada Arah Sarana, Tbk.
» Aset Tetap Annual Reports - PT Multistrada Arah Sarana, Tbk.
» Aset Tetap lanjutan Annual Reports - PT Multistrada Arah Sarana, Tbk.
» Fixed Assets continued Annual Reports - PT Multistrada Arah Sarana, Tbk.
» Penurunan Nilai Aset Non-keuangan
» Penurunan Annual Reports - PT Multistrada Arah Sarana, Tbk.
» Imbalan Kerja Annual Reports - PT Multistrada Arah Sarana, Tbk.
» Employee Benefits Annual Reports - PT Multistrada Arah Sarana, Tbk.
» Provisi Annual Reports - PT Multistrada Arah Sarana, Tbk.
» Biaya Emisi Saham Annual Reports - PT Multistrada Arah Sarana, Tbk.
» Issuance Costs of Share Capital
» Pendapatan dan Beban Annual Reports - PT Multistrada Arah Sarana, Tbk.
» Revenue and Expense Annual Reports - PT Multistrada Arah Sarana, Tbk.
» Sewa Annual Reports - PT Multistrada Arah Sarana, Tbk.
» Leases Annual Reports - PT Multistrada Arah Sarana, Tbk.
» Biaya Pinjaman Annual Reports - PT Multistrada Arah Sarana, Tbk.
» Borrowing Costs Annual Reports - PT Multistrada Arah Sarana, Tbk.
» Perpajakan Annual Reports - PT Multistrada Arah Sarana, Tbk.
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Perpajakan lanjutan Annual Reports - PT Multistrada Arah Sarana, Tbk.
» SUMMARY OF SIGNIFICANT ACCOUNTING
» Laba per Saham Annual Reports - PT Multistrada Arah Sarana, Tbk.
» Earnings per Share Annual Reports - PT Multistrada Arah Sarana, Tbk.
» Perubahan Kebijakan Akuntansi di Periode Mendatang
» Perubahan Kebijakan Akuntansi di Periode
» PERTIMBANGAN, ESTIMASI DAN ASUMSI
» PERTIMBANGAN, ESTIMASI DAN ASUMSI KOMBINASI BISNIS BUSINESS COMBINATIONS
» KOMBINASI BISNIS lanjutan BUSINESS COMBINATIONS continued
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» PIUTANG USAHA DAN LAIN-LAIN TRADE AND OTHER RECEIVABLES
» PIUTANG USAHA DAN LAIN-LAIN lanjutan TRADE AND OTHER RECEIVABLES continued
» PERSEDIAAN INVENTORIES Future Changes in Accounting Policies
» PERSEDIAAN lanjutan INVENTORIES continued ASET TETAP FIXED ASSETS
» ASET TETAP lanjutan FIXED ASSETS continued
» HTI, UANG MUKA DAN BIAYA DIBAYAR DI MUKA
» INDUSTRIAL TIMBER Future Changes in Accounting Policies
» HTI, UANG MUKA DAN PEMBAYARAN DI MUKA lanjutan
» GOODWILL GOODWILL Future Changes in Accounting Policies
» GOODWILL lanjutan GOODWILL continued
» INVESTASI PADA ENTITAS ASOSIASI INVESTMENT IN ASSOCIATES
» UTANG BANK JANGKA PENDEK SHORT-TERM BANK LOANS
» UTANG BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued
» UTANG USAHA DAN LAIN-LAIN - PIHAK KETIGA DAN BEBAN AKRUAL
» TRADE AND OTHER PAYABLES - THIRD PARTIES AND ACCRUALS
» PERPAJAKAN TAXATION Future Changes in Accounting Policies
» PERPAJAKAN lanjutan TAXATION continued
» UTANG BANK JANGKA PANJANG LONG-TERM BANK LOANS
» UTANG BANK JANGKA PANJANG lanjutan LONG-TERM BANK LOANS continued
» UTANG BANK JANGKA PANJANG lanjutan LONG-TERM BANK LOANS continued EKUITAS EQUITY
» EKUITAS lanjutan EQUITY continued
» LABA PER SAHAM DASAR BASIC EARNINGS PER SHARE
» PENJUALAN SALES Future Changes in Accounting Policies
» BEBAN POKOK PENJUALAN COST OF GOODS SOLD
» BEBAN PENJUALAN DAN DISTRIBUSI SELLING AND DISTRIBUTION EXPENSES
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» KOMITMEN DAN Future Changes in Accounting Policies
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITY
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITY continued
» SALDO DAN TRANSAKSI DENGAN PIHAK BERELASI
» ACCOUNTS AND Future Changes in Accounting Policies
» SALDO DAN TRANSAKSI DENGAN PIHAK BERELASI lanjutan
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued TUJUAN DAN
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