Beban Tangguhan - Hak atas Tanah
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF
SIGNIFICANT ACCOUNTING POLICIES continued n. Sewa lanjutann. Leases continued
Grup sebagai lessee The Group as lessee Dalam sewa pembiayaan, Grup mengakui aset dan liabilitas dalam laporan posisi keuangan pada awal masa sewa, sebesar nilai wajar aset sewaan atau sebesar nilai kini dari pembayaran sewa minimum, jika nilai kini lebih rendah dari nilai wajar. Pembayaran sewa dipisahkan antara bagian yang merupakan beban keuangan dan bagian yang merupakan pelunasan liabilitas sewa. Beban keuangan dialokasikan setiap periode selama masa sewa, sehingga menghasilkan tingkat suku bunga periodik yang konstan atas saldo liabilitas. Under a finance lease, the Group recognizes assets and liabilities in its statements of financial position at amounts equal to the fair value of the leased property or, if lower, the present value of the minimum lease payments, each determined at the inception of the lease. Minimum lease payments are apportioned between the finance charge and the reduction of the outstanding liability. The finance charge is allocated to each period during the lease term so as to produce a constant periodic rate of interest on the remaining balance of the liability. Sewa kontinjen dibebankan pada periode terjadinya. Beban keuangan dicatat dalam laporan laba rugi komprehensif konsolidasian. Aset sewaan disajikan sebagai bagian aset tetap disusutkan selama jangka waktu yang lebih pendek antara umur manfaat aset sewaan dan periode masa sewa, jika tidak ada kepastian yang memadai bahwa Grup akan mendapatkan hak kepemilikan pada akhir masa sewa. Contingent rents are charged as expenses in the periods in which they are incurred. Finance charges are reflected in the consolidated statement of comprehensive income. Capitalized leased assets presented under the account of property, plant and equipment are depreciated over the shorter of the estimated useful life of the assets and the lease term, if there is no reasonable certainty that the Group will obtain ownership by the end of the lease term. Dalam sewa operasi, Grup mengakui pembayaran sewa sebagai beban dengan dasar garis lurus straight-line method selama masa sewa. Under an operating lease, the Group recognized lease payments as an expense on a straight-line method over the lease term. Grup sebagai lessor The Group as lessor Dalam sewa menyewa biasa, Grup mengakui aset untuk sewa operasi di laporan posisi keuangan konsolidasian sesuai sifat aset tersebut. Biaya langsung awal sehubungan proses negosiasi sewa operasi ditambahkan ke jumlah tercatat dari aset sewaan dan diakui sebagai beban selama masa sewa dengan dasar yang sama dengan pendapatan sewa. Sewa kontinjen, apabila ada, diakui sebagai pendapatan pada periode terjadinya. Pendapatan sewa operasi diakui sebagai pendapatan atas metode garis lurus selama masa sewa. Under an operating lease, the Group presents assets subject to operating leases in its consolidated statement of financial position according to the nature of the asset. Initial direct cost incurred in negotiating an operating lease are added to the carrying amount of the leased asset and recognized over the lease term on the same basis as rental income. Contingent rents, if any, are recognized as revenue in the periods in which they are earned. Lease income from operating leases is recognized as income on a straight-line method over the lease term. Laba atau rugi dari transaksi jual-dan-sewa balik yang merupakan sewa pembiayaan, ditangguhkan dan diamortisasi dengan menggunakan metode garis lurus selama masa sewa. Gain or loss on sale-and-leaseback transactions represent finance lease, deferred and amortized using the straight-line method over the lease term.Parts
» Citra Tubindo Tbk Billingual Juni Released
» Pendirian Perusahaan Company’s establishment
» Penawaran umum efek Perusahaan Company’s public offering
» Penawaran umum efek Perusahaan lanjutan
» Company’s public offering continued
» Struktur Perusahaan dan Entitas Anak Corporate Structure and Subsidiaries
» Struktur Perusahaan dan Entitas Anak lanjutan
» Corporate Structure U M U M lanjutan GENERAL continued
» Karyawan, dewan komisaris dan direksi Employees, boards of commissioners and
» Pengesahan untuk penerbitan laporan keuangan konsolidasian
» Authorization for the issuance of the consolidated financial statements
» Dasar penyajian IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY
» Basis of presentation of the consolidated financial statements continued
» Principles of consolidation SUMMARY OF
» Principles of consolidation continued
» Kombinasi Bisnis Business Combinations
» Business Combinations continued SUMMARY OF
» Restructuring transaction of entities under common control
» Investments in associated companies
» Penyisihan kerugian penurunan nilai
» Transaksi dengan pihak-pihak berelasi Transactions with related parties
» Property, plant and equipment
» Property, plant and equipment continued
» Beban Tangguhan - Hak atas Tanah
» Deferred Landrights SUMMARY OF
» Deferred Landrights continued SUMMARY OF
» Penurunan nilai aset non-keuangan Impairment of non-financial assets
» Revenue and expense recognition
» Segmen usaha Segment reporting
» Segment reporting continued SUMMARY OF
» Transaksi dan saldo dalam mata uang asing
» Foreign currency transactions and balances
» Laba per saham Earnings per share
» Earnings per share continued
» Penyisihan beban imbalan kerja Provision for employee benefits
» Provision for employee benefits continued
» Instrumen keuangan Financial instruments
» Financial instruments continued SUMMARY OF
» Financial instruments continued v1. Aset keuangan lanjutan
» Financial instruments continued v2. Liabilitas keuangan lanjutan
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» Financial instruments continued v5. Penurunan nilai dari aset keuangan
» Financial instruments continued v6. Penghentian
» Penerapan standar akuntansi lainnya yang telah direvisi
» Adoption of other revised accounting standards
» SUMBER KETIDAKPASTIAN DARI ESTIMASI
» SUMBER KETIDAKPASTIAN DARI ESTIMASI lanjutan
» SOURCES OF ESTIMATION UNCERTAINTY
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» PIUTANG USAHA TRADE RECEIVABLES
» TRANSAKSI DAN SALDO DENGAN PIHAK- PIHAK BERELASI lanjutan TRANSACTIONS AND 2012 31, 2011
» 2010 30, 2012 2011 2010 Citra Tubindo Tbk Billingual Juni Released
» TRANSAKSI DAN SALDO DENGAN PIHAK- PIHAK BERELASI lanjutan TRANSACTIONS AND
» TRANSAKSI DAN SALDO DENGAN PIHAK- PIHAK BERELASI lanjutan
» TRANSACTIONS AND Citra Tubindo Tbk Billingual Juni Released
» PERSEDIAAN INVENTORIES Citra Tubindo Tbk Billingual Juni Released
» PERSEDIAAN lanjutan INVENTORIES continued
» BIAYA DIBAYAR DIMUKA DAN UANG MUKA LAINNYA
» PREPAID EXPENSES AND OTHER ADVANCES
» INVESTASI PADA ENTITAS ASOSIASI INVESTMENTS IN ASSOCIATED COMPANIES
» INVESTASI PADA ENTITAS ASOSIASI lanjutan INVESTMENTS IN ASSOCIATED COMPANIES
» DEPOSITO BERJANGKA Citra Tubindo Tbk Billingual Juni Released
» ASET TETAP PROPERTY, PLANT AND EQUIPMENT
» ASET TETAP lanjutan PROPERTY,
» PT Bank CIMB Niaga Tbk PT Bank CIMB Niaga Tbk
» PINJAMAN JANGKA PENDEK lanjutan SHORT-TERM LOANS continued
» UTANG USAHA lanjutan TRADE PAYABLES continued
» BEBAN MASIH HARUS DIBAYAR ACCRUED EXPENSES PERPAJAKAN TAXATION
» PERPAJAKAN lanjutan TAXATION continued
» 2012 and 2011 is as follows:
» UANG MUKA PELANGGAN ADVANCES FROM CUSTOMERS PINJAMAN JANGKA PANJANG LONG-TERM DEBTS
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM DEBTS continued
» Pinjaman lain Other borrowings
» Liabilitas sewa pembiayaan Finance lease obligations
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» SALDO LABA RETAINED EARNINGS
» SALDO LABA lanjutan RETAINED EARNINGS continued
» REVENUE FROM SALES AND SERVICES Rincian pendapatan adalah sebagai berikut:
» PENDAPATAN DARI PENJUALAN DAN JASA lanjutan
» REVENUE FROM Citra Tubindo Tbk Billingual Juni Released
» BEBAN POKOK PENJUALAN DAN JASA COST OF SALES AND SERVICES
» BEBAN POKOK PENJUALAN DAN JASA lanjutan
» COST OF SALES AND SERVICES continued
» BEBAN USAHA OPERATING EXPENSES
» PENDAPATAN BEBAN OPERASI LAINNYA OTHER OPERATING INCOME EXPENSE
» PERJANJIAN-PERJANJIAN SIGNIFIKAN SIGNIFICANT AGREEMENTS
» PERJANJIAN-PERJANJIAN SIGNIFIKAN lanjutan Citra Tubindo Tbk Billingual Juni Released
» SIGNIFICANT AGREEMENTS continued Perusahaan lanjutan
» IKATAN COMMITMENTS Citra Tubindo Tbk Billingual Juni Released
» IKATAN lanjutan COMMITMENTS continued
» Pendapatan dari Penjualan dan Jasa Revenue from Sales and Services
» Laba Rugi periode berjalan Income Loss for the period
» Aset Assets SEGMEN USAHA lanjutan SEGMENT REPORTING continued
» Aset lanjutan Assets continued
» Beban Penyusutan Depreciation Expense
» Amortisasi Hak atas Tanah Amortization of Landrights
» Employee benefits expense LIABILITAS IMBALAN KERJA KARYAWAN EMPLOYEE BENEFITS LIABILITY
» Posisi liabilitas imbalan kerja karyawan The status of employee benefits liability
» LIABILITAS IMBALAN KERJA KARYAWAN lanjutan
» Mutasi nilai kini liabilitas Movements of present value obligation
» ASET DAN LIABILITAS DALAM MATA UANG ASING
» ASSETS AND Citra Tubindo Tbk Billingual Juni Released
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