Pendirian Perusahaan UMUM GENERAL
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
g. Biaya dibayar di muka g. Prepaid expenses Biaya dibayar di muka dibebankan pada operasi selama masa manfaat masing-masing biaya. Prepaid expenses are charged to operations over the periods benefited. h. Aset tetap h. Property, plant and equipment • Pemilikan langsung • Direct ownership Aset tetap dinyatakan sebesar biaya perolehan dikurangi akumulasi penyusutan dan rugi penurunan nilai. Biaya perolehan termasuk biaya penggantian bagian aset tetap saat biaya tersebut terjadi, jika memenuhi kriteria pengakuan. Selanjutnya, pada saat inspeksi yang signifikan dilakukan, biaya inspeksi itu diakui ke dalam jumlah tercatat “carrying amount” aset tetap sebagai suatu penggantian jika memenuhi kriteria pengakuan. Semua biaya pemeliharaan dan perbaikan yang tidak memenuhi kriteria pengakuan diakui dalam laporan laba rugi konsolidasi pada saat terjadinya. Property, plant and equipment are stated at cost less accumulated depreciation and impairment losses. Such cost includes the cost of replacing part of the property, plant and equipment when that cost is incurred, if the recognition criteria are met. Likewise, when a major inspection is performed, its cost is recognized in the carrying amount of the property, plant and equipment as a replacement if the recognition criteria are satisfied. All other repairs and maintenance costs that do not meet the recognition criteria are recognized in consolidated statement of income as incurred. Perusahaan dan Anak Perusahaan tertentu menghitung penyusutan dengan menggunakan metode garis lurus straight-line method berdasarkan taksiran masa manfaat aset tetap sebagai berikut: The Company and certain Subsidiaries provide depreciation using the straight-line method over the estimated useful lives of the assets as follows: TahunYears Bangunan dan prasarana 3 - 20 Buildings and improvements Mesin dan peralatan 4 -10 Machinery and equipment Inventaris 4 - 5 Furniture and fixtures Alat-alat pengangkutan 4 - 5 Transportation equipmentParts
» Pendirian Perusahaan UMUM GENERAL
» Establishment of the Company
» Public Offering of the Company’s Shares
» UMUM lanjutan MDRN Annual Report 20101
» Penawaran Umum Efek Perusahaan lanjutan
» Public Offering of the Company’s Shares continued
» Struktur Perusahaan dan Anak Perusahaan The Company’s and Subsidiaries’ Structure
» Struktur Perusahaan dan Anak Perusahaan lanjutan
» The Company’s and Subsidiaries’ Structure continued
» Dewan Komisaris, Direksi dan Komite Audit serta Karyawan
» Boards of Commissioners, Directors, Audit Committee and Employees
» are as follows: MDRN Annual Report 20101
» Dewan Komisaris, Direksi dan Komite Audit serta Karyawan lanjutan
» Dasar penyajian laporan keuangan
» Prinsip-prinsip konsolidasi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Principles of consolidation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Setara kas SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Cash equivalents SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Cadangan kerugian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Allowance for impairment losses
» Transaksi dengan pihak yang mempunyai hubungan istimewa
» Transactions with related parties
» Transaksi dengan pihak yang mempunyai hubungan istimewa lanjutan
» Persediaan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya dibayar di muka Prepaid
» Aset tetap Property, plant and equipment
» Aset tetap lanjutan Property, plant and equipment continued
» Imbalan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Selisih lebih biaya perolehan penyertaan atas aset bersih Anak Perusahaan
» Excess of cost of investments over the equity in net assets of Subsidiaries
» Beban Tangguhan Hak Atas Tanah Deferred Landrights Acquisition Costs
» Aset disewakan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Leased property SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya waralaba awal Initial franchise cost
» Pengakuan pendapatan dan beban Revenue
» Transaksi dan saldo dalam mata uang asing
» Foreign currency transactions and
» Pajak Penghasilan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Income Tax SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pajak Penghasilan Instrumen keuangan Financial instruments
» Instrumen keuangan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
» Informasi segmen usaha Segment information
» Penggunaan estimasi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Use of estimates SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» PENJUALAN ANAK MDRN Annual Report 20101
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» PIUTANG USAHA MDRN Annual Report 20101
» ACCOUNTS RECEIVABLE – TRADE MDRN Annual Report 20101
» PIUTANG USAHA lanjutan MDRN Annual Report 20101
» ACCOUNTS RECEIVABLE – TRADE continued
» TRANSAKSI DAN SALDO DENGAN PIHAK- PIHAK YANG MEMPUNYAI HUBUNGAN
» TRANSACTIONS AND BALANCES WITH RELATED PARTIES continued
» PIUTANG LAIN-LAIN MDRN Annual Report 20101
» OTHER RECEIVABLES MDRN Annual Report 20101
» PERSEDIAAN INVENTORIES MDRN Annual Report 20101
» PERSEDIAAN lanjutan MDRN Annual Report 20101
» INVENTORIES continued MDRN Annual Report 20101
» UANG MUKA INVESTASI SAHAM ADVANCE FOR INVESTMENT IN SHARES OF
» ASET TETAP lanjutan MDRN Annual Report 20101
» SELISIH LEBIH BIAYA PEROLEHAN
» EXCESS OF COST OF INVESTMENTS OVER THE EQUITY IN NET ASSETS OF
» ASET DISEWAKAN LEASED PROPERTY
» HUTANG BANK JANGKA PENDEK SHORT-TERM BANK LOANS
» HUTANG BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued
» HUTANG USAHA ACCOUNTS PAYABLE
» HUTANG USAHA lanjutan ACCOUNTS PAYABLE continued
» PERPAJAKAN TAXATION MDRN Annual Report 20101
» PERPAJAKAN lanjutan TAXATION continued
» HUTANG BANK JANGKA PANJANG LONG-TERM LOANS
» HUTANG BANK JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» PENJUALAN BERSIH lanjutan NET SALES continued
» BEBAN USAHA OPERATING EXPENSES
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» PERJANJIAN-PERJANJIAN PENTING, IKATAN DAN KONTINJENSI
» SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES
» PERJANJIAN-PERJANJIAN PENTING, IKATAN DAN KONTINJENSI lanjutan
» SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Beban imbalan kerja - bersih dibulatkan Net employee benefits expense rounded-off
» Kewajiban imbalan kerja dibulatkan Employee benefits liability rounded-off
» KEWAJIBAN IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITY continued
» INSTRUMEN KEUANGAN FINANCIAL INSTRUMENTS
» INSTRUMEN KEUANGAN lanjutan FINANCIAL INSTRUMENTS continued
» KEBIJAKAN DAN TUJUAN MANAJEMEN
» ASET DAN KEWAJIBAN DALAM MATA UANG ASING
» ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES
» PENERAPAN AWAL PSAK NO. 50 REVISI 2006 DAN PSAK NO. 55 REVISI 2006
Show more