Cash and Cash Equivalents
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
d. Instrumen Keuangan lanjutan
d. Financial Instruments continued
Aset Keuangan lanjutan Financial Assets continued Penghentian Pengakuan lanjutan Derecognition continued Pada saat penghentian pengakuan atas aset keuangan secara keseluruhan, maka selisih antara nilai tercatat dan jumlah dari i pembayaran yang diterima, termasuk aset baru yang diperoleh dikurangi dengan liabilitas baru yang ditanggung; dan ii keuntungan atau kerugian kumulatif yang telah diakui secara langsung dalam ekuitas, harus diakui pada laba rugi. On derecognition of a financial asset in its entirety, the difference between the carrying amount and the sum of i the consideration received, including any new asset obtained less any new liability assumed; and ii any cumulative gain or loss that has been recognized directly in equity, is recognized in the profit or loss. Penurunan Nilai Impairment Pada setiap tanggal pelaporan, Kelompok Usaha mengevaluasi apakah terdapat bukti yang obyektif bahwa aset keuangan atau kelompok aset keuangan mengalami penurunan nilai. Penurunan nilai atas aset keuangan atau kelompok aset keuangan dianggap telah terjadi, jika dan hanya jika, terdapat bukti yang obyektif mengenai penurunan nilai sebagai akibat dari satu atau lebih peristiwa yang terjadi setelah pengakuan awal aset tersebut “peristiwa yang merugikan”, dan peristiwa yang merugikan tersebut berdampak pada estimasi arus kas masa depan atas aset keuangan atau kelompok aset keuangan yang dapat diestimasi secara handal. The Group assesses at each reporting date whether there is any objective evidence that a financial asset or a group of financial assets is impaired. A financial asset or a group of financial assets is deemed to be impaired if, and only if, there is an objective evidence of impairment as a result of one or more events that has occurred after the initial recognition of the asset an incurred “loss event” and that loss event has an impact on the estimated future cash flows of the financial asset or the group of financial assets that can be reliably estimated. Bukti penurunan nilai dapat meliputi indikasi pihak peminjam atau kelompok pihak peminjam mengalami kesulitan keuangan signifikan, wanprestasi atau tunggakan pembayaran bunga atau pokok, terdapat kemungkinan bahwa pihak peminjam akan dinyatakan pailit atau melakukan reorganisasi keuangan lainnya dan pada saat data yang dapat diobservasi mengindikasikan adanya penurunan yang dapat diukur atas estimasi arus kas masa datang, seperti meningkatnya tunggakan atau kondisi ekonomi yang berkorelasi dengan wanprestasi. Evidence of impairment may include indications that the debtors or a group of debtors is experiencing significant financial difficulty, default or delinquency in interest or principal payments, the probability that they will enter bankruptcy or other financial reorganization, and when observable data indicate that there is a measurable decrease in the estimated future cash flows, such as changes in arrears or economic conditions that correlate with defaults.Parts
» Annual Reports - PT Multistrada Arah Sarana, Tbk.
» 6.72 3.24 Annual Reports - PT Multistrada Arah Sarana, Tbk.
» Eugene Cho Park ADE BUNIAN MONIAGA Operation
» Andi solaiman Komisaris Glenn T. sugita Komisaris Mulyo sutrisno Paulus Ridwan Purawinata
» Rasio Likuiditas solvabilitas Liquidity Ratio solvency
» Aspek Lingkungan Hidup Aspek Ketenagakerjaan Environment Aspect
» Employment Aspect Tanggung Jawab Produk Products Responsibility
» UMUM GENERAL ADE BUNIAN MONIAGA Operation
» UMUM lanjutan GENERAL continued
» Pendirian Perusahaan lanjutan Establishment of the Company continued
» Penawaran Umum Efek dan Penawaran Umum Terbatas I dan II
» Penawaran Umum Efek dan Penawaran Umum Terbatas I dan II lanjutan
» Initial Public Offering and Limited Public Offering I and II continued
» Karyawan, Direksi dan Komisaris lanjutan Employees, Directors and Commissioners
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prinsip-prinsip Konsolidasi lanjutan Annual Reports - PT Multistrada Arah Sarana, Tbk.
» Principles of Consolidation continued
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Instrumen Keuangan lanjutan Annual Reports - PT Multistrada Arah Sarana, Tbk.
» Financial Instruments continued Annual Reports - PT Multistrada Arah Sarana, Tbk.
» Transaksi dengan Pihak-pihak Berelasi
» Persediaan Annual Reports - PT Multistrada Arah Sarana, Tbk.
» Inventories Annual Reports - PT Multistrada Arah Sarana, Tbk.
» Hutan Tanaman Industri Annual Reports - PT Multistrada Arah Sarana, Tbk.
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Investasi pada Entitas Asosiasi
» Investasi pada Entitas Asosiasi lanjutan
» Investment in Associates continued
» Kombinasi Bisnis dan Goodwill
» Kombinasi Bisnis dan Goodwill lanjutan
» Business Annual Reports - PT Multistrada Arah Sarana, Tbk.
» Aset Tetap Annual Reports - PT Multistrada Arah Sarana, Tbk.
» Aset Tetap lanjutan Annual Reports - PT Multistrada Arah Sarana, Tbk.
» Fixed Assets continued Annual Reports - PT Multistrada Arah Sarana, Tbk.
» Penurunan Nilai Aset Non-keuangan
» Penurunan Annual Reports - PT Multistrada Arah Sarana, Tbk.
» Imbalan Kerja Annual Reports - PT Multistrada Arah Sarana, Tbk.
» Employee Benefits Annual Reports - PT Multistrada Arah Sarana, Tbk.
» Provisi Annual Reports - PT Multistrada Arah Sarana, Tbk.
» Biaya Emisi Saham Annual Reports - PT Multistrada Arah Sarana, Tbk.
» Issuance Costs of Share Capital
» Pendapatan dan Beban Annual Reports - PT Multistrada Arah Sarana, Tbk.
» Revenue and Expense Annual Reports - PT Multistrada Arah Sarana, Tbk.
» Sewa Annual Reports - PT Multistrada Arah Sarana, Tbk.
» Leases Annual Reports - PT Multistrada Arah Sarana, Tbk.
» Biaya Pinjaman Annual Reports - PT Multistrada Arah Sarana, Tbk.
» Borrowing Costs Annual Reports - PT Multistrada Arah Sarana, Tbk.
» Perpajakan Annual Reports - PT Multistrada Arah Sarana, Tbk.
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Perpajakan lanjutan Annual Reports - PT Multistrada Arah Sarana, Tbk.
» SUMMARY OF SIGNIFICANT ACCOUNTING
» Laba per Saham Annual Reports - PT Multistrada Arah Sarana, Tbk.
» Earnings per Share Annual Reports - PT Multistrada Arah Sarana, Tbk.
» Perubahan Kebijakan Akuntansi di Periode Mendatang
» Perubahan Kebijakan Akuntansi di Periode
» PERTIMBANGAN, ESTIMASI DAN ASUMSI
» PERTIMBANGAN, ESTIMASI DAN ASUMSI KOMBINASI BISNIS BUSINESS COMBINATIONS
» KOMBINASI BISNIS lanjutan BUSINESS COMBINATIONS continued
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» PIUTANG USAHA DAN LAIN-LAIN TRADE AND OTHER RECEIVABLES
» PIUTANG USAHA DAN LAIN-LAIN lanjutan TRADE AND OTHER RECEIVABLES continued
» PERSEDIAAN INVENTORIES Future Changes in Accounting Policies
» PERSEDIAAN lanjutan INVENTORIES continued ASET TETAP FIXED ASSETS
» ASET TETAP lanjutan FIXED ASSETS continued
» HTI, UANG MUKA DAN BIAYA DIBAYAR DI MUKA
» INDUSTRIAL TIMBER Future Changes in Accounting Policies
» HTI, UANG MUKA DAN PEMBAYARAN DI MUKA lanjutan
» GOODWILL GOODWILL Future Changes in Accounting Policies
» GOODWILL lanjutan GOODWILL continued
» INVESTASI PADA ENTITAS ASOSIASI INVESTMENT IN ASSOCIATES
» UTANG BANK JANGKA PENDEK SHORT-TERM BANK LOANS
» UTANG BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued
» UTANG USAHA DAN LAIN-LAIN - PIHAK KETIGA DAN BEBAN AKRUAL
» TRADE AND OTHER PAYABLES - THIRD PARTIES AND ACCRUALS
» PERPAJAKAN TAXATION Future Changes in Accounting Policies
» PERPAJAKAN lanjutan TAXATION continued
» UTANG BANK JANGKA PANJANG LONG-TERM BANK LOANS
» UTANG BANK JANGKA PANJANG lanjutan LONG-TERM BANK LOANS continued
» UTANG BANK JANGKA PANJANG lanjutan LONG-TERM BANK LOANS continued EKUITAS EQUITY
» EKUITAS lanjutan EQUITY continued
» LABA PER SAHAM DASAR BASIC EARNINGS PER SHARE
» PENJUALAN SALES Future Changes in Accounting Policies
» BEBAN POKOK PENJUALAN COST OF GOODS SOLD
» BEBAN PENJUALAN DAN DISTRIBUSI SELLING AND DISTRIBUTION EXPENSES
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» KOMITMEN DAN Future Changes in Accounting Policies
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITY
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITY continued
» SALDO DAN TRANSAKSI DENGAN PIHAK BERELASI
» ACCOUNTS AND Future Changes in Accounting Policies
» SALDO DAN TRANSAKSI DENGAN PIHAK BERELASI lanjutan
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued TUJUAN DAN
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