Aset real estat Real estate assets
2. IKHTISAR KEBIJAKAN
AKUNTANSI YANG PENTING lanjutan l. Sewa Kelompok Usaha menerapkan PSAK No. 30 Revisi 2011, “Sewa”.2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
l. Leases
The Group adopted PSAK No. 30 Revised 2011, “Leases”.. Penentuan apakah suatu perjanjian merupakan perjanjian sewa atau perjanjian yang mengandung sewa didasarkan atas substansi perjanjian pada tanggal awal sewa. Perjanjian tersebut ditelaah apakah pemenuhan perjanjian tergantung pada penggunaan suatu aset atau aset-aset tertentu atau perjanjian tersebut memberikan syatu hak untuk menggunakan aset tersebut, bahkan jika hak tersebut tidak dijabarkan secara eksplisit dalam perjanjian. The determination of whether an arrangement is, or contains, a lease is based on the substance of the arrangement at the inception date. The arrangement is assessed for whether fulfilment of the arrangement is dependent on the use of a spesific asset or assets or the arrangement conveys a right to use asset or assets, even if that right is not explicitiy specified in an arrangement. Grup sebagai lessee Group as a lessee Sewa pembiayaan yang mengalihkan kepada Grup secara substansial seluruh risiko dan manfaat yang terkait dengan kepemilikan aset, diakpitalisasi pada awal masa sewa sebesar nilai wajar dari aset sewa pembiayaan Catatan 13 atau, jika lebih rendah, sebesar nilai kini dari pembiayaan sewa minimum. Pembayaran sewa dipisahkan antara beban keuangan dan pengurangan liabilitas sewa, sedemikian rupa sehinggamenghasilkan suatu suku bunga periodik yang konstan atas saldo liabilitas yang tersisa. Beban keuangan dibebankan langsung pada laporan laba rugi komprehensif konsolidasian interim. A finance lease that transfers to the Group substantially all the risks and benefits incidental to ownership of the leased item, is capitalized at the commencement of the lease at the fair value of the finance lease Note 13 or, if lower, at the present value of the minimum lease payments. Lease payments are apportioned between finance charges and reduction of the lease liability so as to achieve a constant rate of interest on the remaining balance of the liability. Finance charges are charged directly to the interim consolidated statement of comprehensive income. Suatu aset sewa pembiayaan Catatan 13 disusutkan selama masa manfaat dari aset tersebut. Tetapi, jika tidak terdapat kepastian memadai bahwa Grup akan memperoleh kepemilikan di akhir masa sewa, maka aset disusutkan selama mana yang lebih pendek antara taksiran masa manfaat aset dan masa sewa. An finance lease asset Note 13 is depreciated over the useful life of the asset. However, if there is no reasonable certainty that the Group will obtain ownership by the end of the lease term, the asset is depreciated over the shorter of the estimated useful of the asset and the lease term. Pembayaran sewa operasi diakui sebagai beban usaha dalam laporan laba rugi komprehensif konsolidasian interim secara garis lurus selama masa sewa. Operating lease payments are recognized as an operating expense in the interim consolidated statement of comprehensive income on a straight-line basis over the lease term. m. Penurunan nilai aset non-keuangan m. Impairment of non-financial assets Pada setiap akhir periodetahun pelaporan, Kelompok Usaha menilai apakah terdapat indikasi suatu aset mengalami penurunan nilai. Jika terdapat indikasi tersebut atau pada saat pengujian penurunan nilai aset diperlukan, maka Kelompok Usaha membuat estimasi formal jumlah terpulihkan aset tersebut. The Group assesses at each annual reporting periodyear whether there is an indication that an asset may be impaired. If any such indication exists, or when annual impairment testing for an asset is required, the Group makes an estimate of the asset‟s recoverable amount. PT KRAKATAU STEEL PERSERO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Pada Tanggal 30 September 2013 dan 31 Desember 2012 Disajikan dalam ribuan Dolar AS dan dalam jutaan Rupiah, Kecuali Dinyatakan Lain PT KRAKATAU STEEL PERSERO Tbk AND SUBSIDIARIES NOTES TO INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2013 and December 31, 2012 Expressed in thousands of US Dollar and in million Rupiah, Unless Otherwise Stated 322. IKHTISAR KEBIJAKAN AKUNTANSI YANG
Parts
» Krakatau Steel Biilingual 30 September 2013
» Pendirian Perusahaan UMUM GENERAL
» Pendirian Perusahaan lanjutan UMUM lanjutan GENERAL continued
» Penawaran Umum Efek Perusahaan
» Struktur Entitas Anak dan Entitas Asosiasi The Subsidiaries and Associates Structure
» UMUM lanjutan c. Struktur Entitas Anak dan Entitas Asosiasi
» Dewan Komisaris, Direksi dan Karyawan Boards of Commissioners, Directors and
» Dewan Komisaris, Direksi dan Karyawan lanjutan
» Boards of Commissioners, Directors and Employees continued
» Penyelesaian Laporan UMUM lanjutan GENERAL continued
» Completion of the Consolidated Financial Statements
» Basis of Preparation of the Consolidated Financial Statements
» Principles of consolidation IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Prinsip-prinsip konsolidasi lanjutan Principles of consolidation continued
» Transaction with related parties
» Transaksi dan saldo dalam mata uang asing Foreign
» Transaksi dan saldo dalam mata uang asing lanjutan
» Foreign currency SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset dan liabilitas keuangan Financial assets and liabilities
» Financial assets and liabilities continued Aset keuangan lanjutan
» Financial assets and liabilities continued Liabilitas keuangan lanjutan
» Financial assets and liabilities continued Instrumen keuangan derivatif lanjutan
» Inventories IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Biaya dibayar di muka Prepaid expenses
» Penyertaan saham Investments in shares of stock
» Investments in shares of stock continued
» Fixed assets continued IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Fixed assets continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset real estat Real estate assets
» IKHTISAR KEBIJAKAN IKHTISAR KEBIJAKAN
» Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penurunan nilai aset non-keuangan Impairment of non-financial assets
» Impairment of IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Penurunan nilai IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING lanjutan
» Impairment of SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya penerbitan emisi efek ekuitas Stock issuance costs
» Pengakuan pendapatan dan beban Revenue and expense recognition
» Revenue and IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Provisions IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Imbalan kerja Employee benefits
» Employee benefits continued IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Employee benefits continued Imbalan kerja jangka panjang
» Pajak penghasilan Income tax
» Income tax continued IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Laba rugi per saham dasar Basic earnings loss per share
» Segment information IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Selisih perubahan ekuitas entitas anak perusahaan asosiasi
» Changes in IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Stock Option IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Standar Akuntansi yang telah Diterbitkan namun belum Berlaku Efektif
» Accounting Standards that have been Published but not yet Effective
» SUMBER ESTIMASI KETIDAKPASTIAN SOURCE OF ESTIMATION UNCERTAINTY
» SUMBER ESTIMASI Krakatau Steel Biilingual 30 September 2013
» SOURCE OF Krakatau Steel Biilingual 30 September 2013
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» INVESTASI JANGKA PENDEK SHORT-TERM INVESTMENTS
» DEPOSITO BERJANGKA Krakatau Steel Biilingual 30 September 2013
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued PIUTANG LAIN-LAIN OTHER RECEIVABLES
» PIUTANG LAIN-LAIN lanjutan OTHERS RECEIVABLES continued
» SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN PIHAK-PIHAK BERELASI SIGNIFICANT BALANCES
» SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN PIHAK-PIHAK BERELASI lanjutan SIGNIFICANT BALANCES
» SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN PIHAK-PIHAK BERELASI lanjutan
» SIGNIFICANT BALANCES PERSEDIAAN INVENTORIES
» PERSEDIAAN lanjutan INVENTORIES continued
» UANG MUKA DAN BIAYA DIBAYAR DI MUKA ADVANCES AND PREPAID EXPENSES
» PENYERTAAN SAHAM lanjutan INVESTMENTS
» PENYERTAAN SAHAM lanjutan Krakatau Steel Biilingual 30 September 2013
» INVESTMENTS IN Krakatau Steel Biilingual 30 September 2013
» ASET TETAP lanjutan FIXED ASSETS continued
» PIUTANG JANGKA PANJANG LONG-TERM RECEIVABLES
» PIUTANG JANGKA PANJANG lanjutan
» LONG-TERM RECEIVABLES continued PINJAMAN BANK JANGKA PENDEK SHORT-TERM BANK LOANS
» PINJAMAN BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued
» PINJAMAN BANK JANGKA PENDEK lanjutan Perusahaan lanjutan
» SHORT-TERM BANK LOANS continued The Company continued
» UTANG USAHA lanjutan TRADE PAYABLES continued
» INSTRUMEN KEUANGAN DERIVATIF DERIVATIVE FINANCIAL INSTRUMENTS
» INSTRUMEN KEUANGAN DERIVATIF lanjutan DERIVATIVE
» INSTRUMEN KEUANGAN DERIVATIF lanjutan DERIVATIVE FINANCIAL INSTRUMENTS
» Beban manfaat pajak Tax expense benefit Pajak kini Current tax
» Pajak kini lanjutan Current tax continued
» Pajak kini lanjutan Current tax continued Pajak tangguhan Deferred tax
» Pajak tangguhan lanjutan Deferred tax continued
» Pajak tangguhan lanjutan Deferred tax continued Surat Ketetapan Pajak Tax Assessment Letters
» Surat Ketetapan Pajak lanjutan Tax Assessment Letters continued
» UANG MUKA PENJUALAN DAN LAINNYA SALES AND OTHER ADVANCES
» PINJAMAN JANGKA PANJANG LONG-TERM LOANS
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» LIABILITAS KEUANGAN JANGKA PANJANG LONG-TERM FINANCIAL LIABILITIES
» LIABILITAS KEUANGAN JANGKA PANJANG lanjutan
» Liabilitas imbalan kerja jangka pendek Short-
» Liabilitas imbalan Kerja jangka panjang Long-
» LONG-TERM FINANCIAL IMBALAN KERJA lanjutan EMPLOYEE BENEFITS continued
» IMBALAN KERJA lanjutan EMPLOYEE BENEFITS continued
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS MODAL SAHAM SHARE CAPITAL
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL PENCADANGAN SALDO
» PENDAPATAN NETO NET REVENUES
» BEBAN POKOK PENDAPATAN COST OF REVENUES
» BEBAN USAHA OPERATING EXPENSES
» LABA RUGI PER SAHAM EARNINGS LOSS PER SHARE
» INSTRUMEN KEUANGAN FINANCIAL INSTRUMENTS
» INSTRUMEN KEUANGAN lanjutan FINANCIAL INSTRUMENTS continued
» KEBIJAKAN DAN Krakatau Steel Biilingual 30 September 2013
» Risiko likuiditas Liquidity risk
» Liquidity risk continued KEBIJAKAN DAN
» KEBIJAKAN DAN SIGNIFICANT AGREEMENTS
» KOMITMEN DAN PERJANJIAN SIGNIFIKAN lanjutan
» SIGNIFICANT AGREEMENTS Krakatau Steel Biilingual 30 September 2013
» SIGNIFICANT COMMITMENTS Krakatau Steel Biilingual 30 September 2013
» KOMITMEN DAN PERJANJIAN SIGNIFIKAN lanjutan SIGNIFICANT COMMITMENTS
» KOMITMEN DAN PERJANJIAN PENTING lanjutan
» SIGNIFICANT COMMITMENTS KOMITMEN DAN PERJANJIAN SIGNIFIKAN lanjutan
» KONTINJENSI CONTINGENCIES Krakatau Steel Biilingual 30 September 2013
» KONTINJENSI lanjutan Pada tanggal 26 April 2012 Majelis Hakim telah
» CONTINGENCIES continued On April 26, 2012, the Judges issued a verdict
» KONTINJENSI lanjutan CONTINGENCIES continued
» ASET DAN LIABILITAS DALAM MATA UANG ASING ASSETS AND
» ASET DAN LIABILITAS DALAM MATA UANG ASING lanjutan ASSETS AND
» ASET DAN LIABILITAS DALAM MATA UANG ASING lanjutan
» ASSETS AND Krakatau Steel Biilingual 30 September 2013
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
Show more