Aset Tak Berwujud Intangible Assets
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING
Lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued w. Aset Tak Berwujud w. Intangible Assets Sejak 1 Januari 2011, Perusahaan dan entitas anak telah mengadopsi PSAK 19 Revisi 2010, “Aset Tidak Berwujud”, yang efektif untuk periode pelaporan keuangan yang dimulai pada atau setelah 1 Januari 2011 dan diterapkan secara prospektif. Since 1 January 2011, the Company and subsidiaries have adopted SFAS 19 Revised 2010, “Intangible Assets”, effective for financial reporting periods beginning on or after 1 January 2011 and applied prospectively. Aset tak berwujud terdiri dari aset tak berwujud yang berasal dari akuisisi entitas anak. Aset tak berwujud diakui jika Perusahaan dan entitas anak kemungkinan besar akan memperoleh manfaat ekonomis masa depan dari aset tak berwujud tersebut dan biaya aset tersebut dapat diukur dengan andal. Intangible assets consist of intangible assets from acquisition of subsidiaries. Intangible asset is recognized if the Company and its subsidiaries is likely to obtain future economic benefits of the intangible asset and the cost of the asset can be measured reliably. Aset tak berwujud dicatat berdasarkan biaya perolehan dikurangi akumulasi amortisasi dan penurunan nilai, jika ada. Aset tak berwujud diamortisasi berdasarkan estimasi masa manfaat. Perusahaan dan entitas anak harus mengestimasi nilai yang dapat diperoleh kembali dari aset tak berwujud. Apabila nilai tercatat aset tak berwujud melebihi estimasi nilai yang dapat diperoleh kembali, maka nilai tercatat aset tersebut diturunkan menjadi sebesar nilai yang dapat diperoleh kembali. Intangible assets are recorded at cost less accumulated amortization and impairment, if any. Intangible assets are amortized based on estimated useful lives. The Company and subsidiaries shall estimate the recoverable value of intangible assets. If the carrying value of intangible assets exceeds the estimated recoverable value, the carrying value of these assets is revealed to be of value in return. Aset tak berwujud, disusutkan dengan menggunakan metode garis lurus berdasarkan estimasi masa manfaat aset tak berwujud yaitu 10 sepuluh tahun. Intangible assets are amortized using the straight- line method based on estimated useful lives of intangible assets of 10 ten years. x. Penggunaan Estimasi x. Use of EstimatesParts
» Extraordinary General Meeting of Shareholders convened on March 7, 2013 in Jakarta:
» Rapat Umum Pemegang Saham Tahunan yang diselenggarakan pada tanggal 17 April 2013 di
» ke c Rapat Umum Pemegang Saham Luar Biasa yang diselenggarakan pada tanggal 24 Juli 2013 di
» ke Rapat Umum Pemegang Saham Luar Biasa yang diselenggarakan pada tanggal 24 Juli 2013 di
» Pendirian Perusahaan The Company’s Establishment
» Struktur Entitas Anak Structure of Subsidiaries
» Struktur Entitas Anak Lanjutan Structure of Subsidiaries Continued
» 3 PT Tower Bersama dan entitas anak 3 PT Tower Bersama and subsidiaries
» Dasar Penyajian Laporan Keuangan Konsolidasian
» Basis of Preparation of the Consolidated Financial Statements Continued
» Prinsip Konsolidasian Principles of Consolidation
» Transaksi dan Penjabaran Mata Uang Asing Transaction and Foreign Currency
» Transaksi dan Penjabaran Mata Uang Asing Transaction and Foreign Currency Continued
» Liabilitas Keuangan Lanjutan Financial Liabilities Continued
» Aset dan Liabilitas Keuangan Lanjutan Financial Assets and Liabilities Continued
» Aset Tetap dan Penyusutan Property and Equipment, and Depreciation
» Properti Investasi Investment Properties
» Bangunan dalam Penyelesaian Construction-in-Progress S e w a L e a s e
» Imbalan Pasca-Kerja Post–Employment Benefits
» Pengakuan Pendapatan dan Beban Revenue and Expenses Recognition Perpajakan Taxation
» Perpajakan Lanjutan Taxation Continued
» Restructuring Transactions of Entities Under Common Control Continued
» Goodwill Goodwill Lindung Nilai atas Arus Kas Cash Flows Hedges
» Penurunan Nilai Aset Lanjutan Impairment of Assets Continued
» Aset Tak Berwujud Intangible Assets
» Penggunaan Estimasi Use of Estimates Penggunaan Estimasi Lanjutan Use of Estimates Continued
» IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING APPROPRIATED ACCOUNTS TRADE RECEIVABLES
» OTHER RECEIVABLES ADVANCE FOR SHARES REPURCHASE
» ADVANCE FOR SHARES REPURCHASE Continued
» INVESTMENT Continued tbig annual report 2013 eng
» ASET TETAP Lanjutan PROPERTY AND EQUIPMENT Continued
» ASET TETAP Lanjutan PROPERTY AND EQUIPMENT Continued PROPERTI INVESTASI INVESTMENT PROPERTIES
» PROPERTI INVESTASI Lanjutan INVESTMENT PROPERTIES Continued
» Syndicated term loan facilities US Dolar Non-syndicated term loan facilities US Dolar
» First Series of US 300 million Term Loan Facility
» Fasilitas pinjaman Senior Sebesar US 50 juta Senior Loan Facility of US 50 million
» SURAT UTANG NOTES SURAT UTANG Lanjutan NOTES Continued
» SURAT UTANG Lanjutan NOTES Continued SURAT UTANG Lanjutan NOTES Continued
» SURAT UTANG Lanjutan NOTES Continued
» INVESTASI BERSAMA JANGKA PANJANG LONG-TERM JOINT INVESTMENTS MODAL SAHAM SHARE CAPITAL
» TAMBAHAN MODAL DISETOR – BERSIH Lanjutan ADDITIONAL PAID-IN CAPITAL – NET Continued
» PENDAPATAN REVENUE PENDAPATAN Lanjutan REVENUE Continued BEBAN POKOK PENDAPATAN COST OF REVENUE
» BEBAN USAHA OPERATING EXPENSES CADANGAN IMBALAN PASCA-KERJA PROVISION FOR POST-EMPLOYMENT BENEFITS
» ASET TIDAK BERWUJUD DAN GOODWILL Lanjutan INTANGIBLE ASSETS AND GOODWILL Continued
» KEPENTINGAN NON-PENGENDALI NON-CONTROLLING INTEREST
» PERJANJIAN PENTING LAINNYA OTHER SIGNIFICANT AGREEMENTS
» Market risk Continued Risiko Nilai Tukar Mata Uang Asing
» Credit risk MANAJEMEN RISIKO KEUANGAN Lanjutan FINANCIAL RISK MANAGEMENTContinued
» Liquidity risk Continued MANAJEMEN RISIKO KEUANGAN Lanjutan FINANCIAL RISK MANAGEMENTContinued
» Liquidity risk Continued Estimasi nilai wajar Lanjutan
» Primary Segment Continued SEGMEN OPERASI Lanjutan OPERATING SEGMENT Continued
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