Instrumen keuangan lanjutan Financial instruments continued Laba per saham dasar Earnings per share
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
u. Instrumen keuangan lanjutan u. Financial instruments continued 8. Akuntansi lindung nilai lanjutan 8. Hedge accounting continued Untuk lindung nilai arus kas, bagian efektif perubahan nilai wajar atas instrumen derivatif dicatat sebagai laba atau rugi belum direalisasi atas perubahan nilai wajar instrumen derivatif untuk tujuan lindung nilai arus kas pada ekuitas, dan diakui dalam laba rugi pada saat transaksi yang dilindung nilai tersebut mempengaruhi laba. Bagian yang tidak efektif, termasuk bagian yang timbul dari kemungkinan bahwa transaksi yang diperkirakan tidak akan terjadi, diakui segera dalam laba rugi. For cash flow hedges, the effective portion of changes in the fair value of the derivatives instruments are recorded as unrealized gain or loss from change in fair value of cash flow hedges derivative instruments in equity, and are recognized in profit or loss when the related hedged items affect income. Any portion considered to be ineffective including that arising from the unlikelihood of an anticipated transaction to occur, is recognized immediately in profit or loss. Untuk instrumen derivatif yang tidak memenuhi persyaratan akuntansi lindung nilai atau tidak ditetapkan untuk tujuan lindung nilai, perubahan nilai wajar atas derivatif diakui sebagai laba atau rugi dalam laba rugi tahun berjalan. For derivative instruments which do not qualify for hedge accounting or which are not designated as hedges, changes in fair value of the derivative instruments are recognized in profit or loss for the year. v. Laba per saham dasar v. Earnings per share Laba per saham dasar dihitung dengan membagi laba periode berjalan yang dapat diatribusikan kepada pemilik entitas induk dengan jumlah rata- rata tertimbang saham yang beredar dalam satu periode. Basic earnings per share is calculated by dividing profit for the period attributable to equity holders of the parent entity by the weighted- average number of shares outstanding during the period. w. Segmen Operasi w. Operation SegmentParts
» The Company continued UMUM lanjutan
» Perusahaan lanjutan The Company continued Dewan Komisaris,
» Subsidiaries continued UMUM lanjutan
» Dasar Penyajian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prinsip-prinsip Konsolidasian Principles of Consolidation
» Prinsip-prinsip Konsolidasian lanjutan Principles of Consolidation continued
» Principles of Consolidation continued
» Transaksi dengan pihak berelasi Transactions with related parties
» Transaksi dengan pihak berelasi lanjutan Transactions with related parties continued
» Aset tetap lanjutan Fixed assets continued
» Aset tetap lanjutan Fixed assets continued Sewa Leases
» Penurunan nilai aset non-keuangan Impairment of non-financial assets
» Penurunan nilai aset non-keuangan lanjutan Impairment
» Pengeluaran eksplorasi, SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pengeluaran eksplorasi, Tanaman perkebunan Plantations
» Provisi Provisions Biaya pengelolaan lingkungan hidup Environmental expenses
» Biaya pengupasan lapisan tanah lanjutan Stripping costs continued
» Liabilitas imbalan kerja Employee benefit liabilities
» Pengakuan pendapatan dan beban lanjutan Revenue Perpajakan Taxation
» Perpajakan lanjutan Taxation continued
» Taxation continued Instrumen keuangan Financial instruments
» Instrumen keuangan lanjutan Financial instruments continued
» Kapitalisasi Biaya Pinjaman lanjutan Capitalization Standar Akuntansi Keuangan “SAK” yang
» PERTIMBANGAN, ESTIMASI 2015 Q1 Financial Report
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued PIUTANG LAIN-LAIN OTHER RECEIVABLES
» OTHER RECEIVABLES continued PERSEDIAAN INVENTORIES
» TANAMAN PERKEBUNAN lanjutan PLANTATIONS continued
» GOODWILL GOODWILL 2015 Q1 Financial Report
» GOODWILL lanjutan GOODWILL continued
» Pajak dibayar di muka Prepaid taxes Utang pajak Taxes payable Beban pajak Tax expense
» Bank Sindikasi Syndicated banks
» Bank Sindikasi lanjutan Syndicated banks continued
» PT Bank Rakyat Indonesia Persero, Tbk “BRI” PT Bank Rakyat Indonesia Persero, Tbk “BRI”
» UANG MUKA PELANGGAN ADVANCES FROM CUSTOMER SEWA PEMBIAYAAN FINANCE LEASES
» SEWA PEMBIAYAAN lanjutan FINANCE LEASES continued
» PROVISI UNTUK 2015 Q1 Financial Report
» MODAL SAHAM SHARE CAPITAL MODAL SAHAM lanjutan SHARE CAPITAL continued
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» DIVIDEN KAS CASH DIVIDENDS DIFFERENCE ARISING FROM ACQUISITION NON-CONTROLLING INTERESTS
» CUMULATIVE LOSSES 2015 Q1 Financial Report
» KEPENTINGAN NON-PENGENDALI NON-CONTROLLING INTERESTS PENJUALAN SALES
» PENJUALAN lanjutan SALES continued BEBAN POKOK PENJUALAN COST OF GOODS SOLD
» INSTRUMEN DERIVATIF lanjutan DERIVATIVE INSTRUMENTS continued
» Piutang lain-lain Other receivables Uang muka - jangka panjang Advances - long-term portion
» Utang dividen Dividend payables Utang lain - lain Other payables
» MONETARY ASSETS INFORMASI SEGMEN USAHA OPERATING SEGMENT INFORMATION
» INFORMASI SEGMEN USAHA lanjutan OPERATING
» INFORMASI SEGMEN USAHA lanjutan OPERATING FINANCIAL INSTRUMENTS
» INSTRUMEN KEUANGAN lanjutan 2015 Q1 Financial Report
» KEBIJAKAN DAN 2015 Q1 Financial Report
» The Company Entitas anak – ABN Subsidiary – ABN
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