GENERAL Continued Boards of Commissioners, Directors, Audit Committee and Employees
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN Lanjutan
h. Aset Tetap dan Penyusutan Lanjutan Biaya-biaya setelah perolehan awal seperti penggantian komponen dan inspeksi yang signifikan, diakui dalam jumlah tercatat aset tetap jika besar kemungkinan manfaat ekonomis di masa depan akan mengalir ke Perseroan dan biaya tersebut dapat diukur secara andal. Sisa jumlah tercatat biaya komponen yang diganti atau biaya inspeksi terdahulu dihentikan pengakuannya. Biaya perawatan sehari-hari aset tetap diakui sebagai beban pada saat terjadinya. Perseroan memilih untuk menerapkan model Biaya, sehingga aset tetap Perseroan dicatat sebesar biaya perolehan dikurangi akumulasi penyusutan dan akumulasi rugi penurunan nilai aset. Tanah diakui sebesar biaya perolehan dan tidak disusutkan. Penyusutan dihitung sejak bulan berikut setelah aset yang bersangkutan diperoleh, dengan menggunakan metode Garis Lurus, berdasarkan estimasi masa manfaat dan nilai residu dari masing-masing aset sebagai berikut:2. SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES Continuedh. Fixed Assets and Depreciation Continued
Subsequent expenditures such as component replacement and major inspection are added to the carrying amount of the asset when it is probable that future economic benefits will flow to the Company and the cost of the item can be measured reliably. The carrying amounts of those parts that are replaced or any remaining carrying amounts of the cost of the previous inspection are derecognized. The costs of day-to-day servicing of an asset are recognized as an expense in the period in which they are incurred. The Company has chosen to adopt the Cost model, accordingly, the Company’s fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Land is stated at cost and is not depreciated. Depreciation is calculated starting from the following month in which the assets are acquired, using the Straight-line method, based on the estimated useful lives and residual value of each assets as follows: Masa Manfaat Useful Lives Nilai Residu TahunYears Residual Value B a n g u n a n 25 danand 35 20 danand 30 B u i l d i n g s Sarana dan Prasarana 3 - Leasehold Improvement Mesin dan Peralatan 3 - 16 - Machinery and Equipment Peralatan dan Perlengkapan 4 - 5 - Tools and Equipment K e n d a r a a n 5 - 8 - V e h i c l e s Peralatan IT 3 - 4 - IT Equipment D i s p e n s e r 5 - D i s p e n s e r sParts
» Akasha Wira International Tbk 2013
» 0.67 Akasha Wira International Tbk 2013
» Credit Risk Akasha Wira International Tbk 2013
» Risiko Kredit Akasha Wira International Tbk 2013
» Risiko Nilai Tukar Mata Uang
» Risiko Suku Bunga Akasha Wira International Tbk 2013
» Risk of Foreign Exchange Rate
» Interest Rate Risk Akasha Wira International Tbk 2013
» Liquidity Risk Akasha Wira International Tbk 2013
» Price Risk Akasha Wira International Tbk 2013
» Risk of Competition Akasha Wira International Tbk 2013
» Risiko Likuiditas Akasha Wira International Tbk 2013
» Risiko Harga Akasha Wira International Tbk 2013
» Risiko Persaingan Akasha Wira International Tbk 2013
» UMUM a. Risk of Termination of License Agreement with Nestlé, SA.
» GENERAL a. Risk of Termination of License Agreement with Nestlé, SA.
» UMUM Lanjutan Risk of Termination of License Agreement with Nestlé, SA.
» GENERAL Continued Pendirian dan Informasi Umum Lanjutan
» Risk of Changes in Laws and Regulations Establishment and General Information
» Penawaran Umum Efek Perseroan
» UMUM Lanjutan Public Offfering of the Company’s
» Penawaran Umum Efek Perseroan Lanjutan
» GENERAL Continued Dewan Komisaris, Direksi, Komite Audit
» Public Offfering of the Company’s
» UMUM Lanjutan Boards of Commissioners, Directors, Audit Committee and Employees
» GENERAL Continued Boards of Commissioners, Directors, Audit Committee and Employees
» IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN Lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN Lanjutan
» Piutang Usaha dan Piutang Bukan Usaha Beban Ditangguhkan
» Deferred Expenses Akasha Wira International Tbk 2013
» Investment Properties Akasha Wira International Tbk 2013
» Aset Tetap dan Penyusutan Lanjutan
» Fixed Assets and Depreciation Continued
» Transaksi Sewa Lanjutan Akasha Wira International Tbk 2013
» Lease Transactions Continued Akasha Wira International Tbk 2013
» Instrumen Keuangan Financial Instruments Instrumen Keuangan Lanjutan
» Instrumen Keuangan Lanjutan Instrumen Keuangan Lanjutan
» Instrumen Keuangan Lanjutan Akasha Wira International Tbk 2013
» 1 Aset Keuangan Lanjutan Penghentian Pengakuan Aset Keuangan
» 2 Liabilitas Keuangan dan Instrumen Ekuitas
» Financial Instruments Akasha Wira International Tbk 2013
» 2 Financial Liabilities and Equity
» 2 Liabilitas Keuangan dan Instrumen Ekuitas Lanjutan
» 2a Liabilitas Keuangan Penghentian Pengakuan Liabilitas
» 2b Instrumen Ekuitas Akasha Wira International Tbk 2013
» 2a Financial Liabilities Continued Derecognition of Financial Liabilities
» 2b Equity Instruments Akasha Wira International Tbk 2013
» 4 Estimasi Nilai Wajar Akasha Wira International Tbk 2013
» Laba per Saham Akasha Wira International Tbk 2013
» SUMMARY OF SIGNIFICANT ACCOUNTING
» Earnings per Share Akasha Wira International Tbk 2013
» PIUTANG USAHA Management Use of Judgment,
» TRADE RECEIVABLES Management Use of Judgment,
» UANG MUKA DAN BIAYA DIBAYAR DIMUKA
» ADVANCES AND PREPAYMENTS Management Use of Judgment,
» UANG MUKA DAN BIAYA DIBAYAR DIMUKA PAJAK DIBAYAR
» REFUNDABLE DEPOSITS Management Use of Judgment,
» UANG JAMINAN Lanjutan Management Use of Judgment,
» ASET TETAP Management Use of Judgment,
» FIXED ASSETS Continued Management Use of Judgment,
» ASET TETAP FIXED ASSETS Continued
» SHORT-TERM BANK LOAN Management Use of Judgment,
» UTANG USAHA Management Use of Judgment,
» TRADE PAYABLES Continued Management Use of Judgment,
» UTANG PAJAK Management Use of Judgment,
» TAXES PAYABLE Management Use of Judgment,
» UTANG BUKAN USAHA DAN BEBAN MASIH
» NON-TRADE PAYABLES AND ACCRUED EXPENSES
» PINJAMAN BANK JANGKA PANJANG
» LONG-TERM BANK Management Use of Judgment,
» LONG-TERM BANK LOAN Continued
» IMBALAN KERJA Management Use of Judgment,
» EMPLOYEE Management Use of Judgment,
» IMBALAN KERJA Lanjutan Management Use of Judgment,
» EMPLOYEE BENEFITS Continued Management Use of Judgment,
» MODAL SAHAM Management Use of Judgment,
» SHARE Management Use of Judgment,
» TAMBAHAN MODAL Management Use of Judgment,
» ADDITIONAL PAID-IN CAPITAL Management Use of Judgment,
» PENYISIHAN SALDO LABA UNTUK CADANGAN UMUM
» APPROPRIATION FOR GENERAL RESERVE
» PENJUALAN BERSIH Management Use of Judgment,
» NET SALES Management Use of Judgment,
» BEBAN POKOK PENJUALAN Management Use of Judgment,
» BEBAN POKOK PENJUALAN Lanjutan
» COST OF GOODS SOLD Continued
» BEBAN PENJUALAN Management Use of Judgment,
» SELLING Management Use of Judgment,
» PENGHASILAN BEBAN LAIN-LAIN Management Use of Judgment,
» PENGHASILAN KEUANGAN Management Use of Judgment,
» FINANCE Management Use of Judgment,
» BIAYA KEUANGAN Management Use of Judgment,
» PAJAK PENGHASILAN Management Use of Judgment,
» INCOME Management Use of Judgment,
» PAJAK PENGHASILAN Lanjutan Management Use of Judgment,
» PERJANJIAN YANG Management Use of Judgment,
» SIGNIFICANT Management Use of Judgment,
» PERJANJIAN YANG SIGNIFIKAN Lanjutan
» SIGNIFICANT AGREEMENTS Continued Management Use of Judgment,
» ASET DAN LIABILITAS MONETER DALAM
» MONETARY ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES
» INFORMASI SEGMEN Management Use of Judgment,
» SEGMENT Management Use of Judgment,
» INFORMASI SEGMEN Lanjutan Management Use of Judgment,
» SEGMENT INFORMATION Continued ASET DAN LIABILITAS KEUANGAN FINANCIAL ASSETS AND LIABILITIES
» ASET DAN LIABILITAS KEUANGAN Lanjutan FINANCIAL ASSETS AND LIABILITIES Continued
» ASET DAN LIABILITAS KEUANGAN Lanjutan
Show more