Penurunan nilai SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
y. Penurunan nilai
aset non-keuangan lanjutan y. Impairment of non-financial assets continued Kerugian penurunan nilai yang telah diakui dalam periode sebelumnya untuk aset selain goodwill dibalik hanya jika terdapat perubahan asumsi-asumsi yang digunakan untuk menentukan jumlah terpulihkan aset tersebut sejak rugi penurunan nilai terakhir diakui. Dalam hal ini, jumlah tercatat aset dinaikkan ke jumlah terpulihkannya. Pembalikan tersebut dibatasi sehingga jumlah tercatat aset tidak melebihi jumlah terpulihkannya maupun jumlah tercatat, neto setelah penyusutan, seandainya tidak ada rugi penurunan nilai yang telah diakui untuk aset tersebut pada tahun sebelumnya. Pembalikan rugi penurunan nilai diakui dalam laporan laba rugi. Setelah pembalikan tersebut, penyusutan aset tersebut disesuaikan di periode mendatang untuk mengalokasikan jumlah tercatat aset yang direvisi, dikurangi nilai sisanya, dengan dasar yang sistematis selama sisa umur manfaatnya. A previously recognized impairment loss for an asset other than goodwill is reversed only if there has been a change in the assumptions used to determine the asset’s recoverable amount since the last impairment loss was recognized. If that is the case, the carrying amount of the asset is increased to its recoverable amount. The reversal is limited so that the carrying amount of the assets does not exceed its recoverable amount, nor exceed the carrying amount that would have been determined, net of depreciation, had no impairment loss been recognized for the asset in prior years. Reversal of an impairment loss is recognized as profit or loss. After such a reversal, the depreciation charge on the said asset is adjusted in future periods to allocate the asset’s revised carrying amount, less any residual value, on a systematic basis over its remaining useful life. 3. PERTIMBANGAN DAN ESTIMASI 3. JUDGEMENTS AND ESTIMATESParts
» Laporan Tahunan | Semen Indonesia
» UMUM GENERAL Laporan Tahunan | Semen Indonesia
» UMUM lanjutan GENERAL continued
» Dasar penyusunan IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING
» Perubahan kebijakan akuntansi Changes in accounting policies
» Perubahan kebijakan akuntansi lanjutan Changes in accounting policy continued
» Prinsip-prinsip konsolidasi lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Transaksi dengan pihak berelasi Transactions with related parties Kas dan setara kas
» Piutang usaha Trade receivables and other receivables continued Persediaan Inventories
» Properti Investasi Investment property
» Investasi pada entitas asosiasi Investments in associates
» Aset tetap dan penyusutan lanjutan Fixed assets and depreciation continued
» Sewa Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan Liabilitas pascakerja lanjutan Post-employment
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan Aset keuangan lanjutan Financial assets continued
» Penghentian pengakuan Laporan Tahunan | Semen Indonesia
» Transaksi dan saldo dalam mata uang asing Foreign
» Transaksi dan saldo dalam mata uang asing lanjutan Foreign currency
» Perpajakan lanjutan Taxation continued
» Perpajakan lanjutan Taxation continued Saham treasuri Treasury stock
» Laba per saham dasar lanjutan Informasi segmen Segment information Aset lain-lain Other assets
» Penurunan nilai aset nonkeuangan lanjutan Impairment
» Penurunan nilai SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pertimbangan Judgements PERTIMBANGAN DAN ESTIMASI lanjutan JUDGEMENTS AND ESTIMATES continued
» Pertimbangan lanjutan Judgements continued Estimasi Estimation
» Estimasi lanjutan Estimation continued
» KOMBINASI BISNIS BUSINESS COMBINATION
» KOMBINASI BISNIS lanjutan BUSINESS COMBINATION continued
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» Kas Cash on hand Bank Cash in banks
» Bank lanjutan Cash in banks continued
» Deposito berjangka dan call deposits Time and call deposits
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued PIUTANG LAIN-LAIN OTHER RECEIVABLES
» PERSEDIAAN INVENTORIES Laporan Tahunan | Semen Indonesia
» Utang pajak lanjutan Taxes payable continued
» Beban pajak penghasilan lanjutan Income tax expense continued
» Aset dan liabilitas pajak tangguhan - neto Deferred tax assets and liabilities - net
» Surat Ketetapan Pajak Tax Assessments
» ASET TETAP lanjutan FIXED ASSETS continued
» BEBAN TANGGUHAN DEFERRED CHARGES ASET TAKBERWUJUD INTANGIBLE ASSETS
» ASET TAK BERWUJUD lanjutan INTANGIBLE ASSETS continued UANG MUKA PEMBELIAN ASET TETAP ADVANCES
» Jangka pendek PINJAMAN BORROWINGS
» Jangka pendek lanjutan PINJAMAN lanjutan BORROWINGS continued
» Jangka pendek lanjutan Jangka panjang
» Jangka panjang lanjutan PINJAMAN lanjutan BORROWINGS continued
» Interest and Penalties PINJAMAN DARI
» ASET LAIN-LAIN OTHER ASSETS LIABILITAS SEWA PEMBIAYAAN FINANCE LEASE LIABILITIES
» LIABILITAS SEWA PEMBIAYAAN lanjutan FINANCE LEASE LIABILITIES continued UTANG USAHA TRADE PAYABLES
» ASET DAN LIABILITAS KEUANGAN FINANCIAL ASSETS AND LIABILITIES
» ASET DAN LIABILITAS KEUANGAN lanjutan FINANCIAL
» TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO KEUANGAN FINANCIAL RISK MANAGEMENT OBJECTIVE AND POLICIES
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITIES continued
» Dana Pensiun Lembaga Keuangan DPLK Dana Pensiun Lembaga Keuangan DPLK
» Program tunjangan kesejahteraan hari tua Old-age benefit program
» Program bantuan pemeliharaan kesehatan purnakarya Pensioners health care assistance program
» Program kesejahteraan karyawan Employee welfare program
» MODAL SAHAM SHARE CAPITAL TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» TAMBAHAN MODAL DISETOR lanjutan ADDITIONAL PAID-IN CAPITAL continued
» DIVIDEN DIVIDENDS Laporan Tahunan | Semen Indonesia
» CADANGAN ATAS LINDUNG NILAI ARUS KAS CASH FLOW HEDGE RESERVE
» PENDAPATAN REVENUE BEBAN POKOK PENDAPATAN COST OF REVENUE
» General and administration expenses Pendapatan operasi lainnya Other operating income
» LABA PER SAHAM DASAR BASIC EARNINGS PER SHARE IKATAN COMMITMENTS
» IKATAN lanjutan COMMITMENTS continued
» Transaksi dengan pihak berelasi Transactions with related parties
» Transaksi dengan pihak berelasi lanjutan Transactions with related parties continued
» Saldo dengan pihak berelasi Balances with related parties
» Saldo dengan pihak berelasi lanjutan Balances with related parties continued
» INFORMASI MENGENAI Laporan Tahunan | Semen Indonesia
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» INFORMASI PENTING LAINNYA lanjutan OTHER
» INFORMASI PENTING LAINNYA lanjutan OTHER The WHRPG Project continued
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