Impairment of SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
2. IKHTISAR KEBIJAKAN
AKUNTANSI SIGNIFIKAN lanjutan2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
n. Pengakuan pendapatan
dan beban lanjutan n. Revenue and expense recognition continued Pendapatan dari sewa kendaraan, juru mudi dan autopool diakui secara proporsional selama masa sewa. Pendapatan dari jasa logistik diakui pada saat jasa diberikan. Pendapatan dari penjualan kendaraan bekas diakui pada saat penyerahan kendaraan bekas. Revenues from the lease of vehicles, driver fees and autopool are recognized proportionately over the lease term. Revenues from logistics services are recognized upon delivery of services. Revenues from the sale of used vehicles is recognized upon delivery of the vehicle. Pendapatan lelang diakui sebesar persentase tertentu dari nilai lelang, ketika Perusahaan telah berhasil menjual mobil lelang. Pendapatan administrasi lelang merupakan pendapatan dari pendaftaran peserta lelang. The auction fee is recognized on certain percentage of the total auction price, when the Company has sold the auction car successfully. Auction administration fee is registration revenue from auction participants. Beban diakui pada saat terjadinya accrual basis. Expenses are recognized when incurred accrual basis. Piutang atas pendapatan dari sewa yang diakui tetapi belum ditagih disajikan sebagai “Pendapatan Yang Belum Ditagih” dalam laporan posisi keuangan konsolidasian. Receivable on rental income from leases that is recognized but not yet billed are presented as “Unbilled Revenues” in the consolidated statement of financial position. Pendapatan sewa jangka panjang diterima dimuka disajikan sebagai “Pendapatan Diterima Dimuka” dalam laporan posisi keuangan konsolidasian, dan diakui sebagai pendapatan secara proporsional selama masa sewa. Unearned revenue from long-term rent presented as “Unearned Revenue” in the consolidated statement of financial position, and recognized as revenue proportionately over the lease term. o. Imbalan kerja karyawan o. Employee benefits Kelompok Usaha mengakui penyisihan imbalan kerja karyawan berdasarkan Undang- undang Ketenagakerjaan No. 132003 tanggal 25 Maret 2003 “Undang-undang”. The Group recognized provision for employee benefits under Labor Law No. 132003 dated March 25, 2003 the “Law”. Beban atas pemberian imbalan dalam program imbalan manfaat pasti ditentukan dengan metode Projected Unit Credit. The cost of providing benefits under the defined benefits plan is determined using the Projected Unit Credit method.Parts
» Laporan Keuangan PT Adi Sarana Armada tbk Q1 2017
» Pendirian Perusahaan UMUM GENERAL
» Pendirian Perusahaan lanjutan UMUM lanjutan GENERAL continued
» Struktur entitas anak yang dikonsolidasi Structure of the consolidated subsidiaries
» Karyawan, Dewan Komisaris dan Direksi Employee, Board of Commissioners and
» Entitas induk dan entitas induk terakhir Parent and ultimate parent entity
» Penyelesaian laporan UMUM lanjutan GENERAL continued
» Completion of the consolidated financial statements
» Penawaran umum saham Public offering of shares
» Dasar penyusunan IKHTISAR KEBIJAKAN AKUNTANSISIGNIFIKAN SUMMARY OF SIGNIFICANT ACCOUNTING
» Dasar penyusunan Prinsip-prinsip konsolidasian
» Prinsip-prinsip konsolidasian lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prinsip-prinsip konsolidasian lanjutan Principles of consolidation continued
» Kas dan setara kas Cash and cash equivalents
» Deposito berjangka SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penentuan nilai wajar lanjutan
» Determination of fair value continued
» Persediaan kendaraan bekas Used vehicle inventory
» Biaya dibayar di muka Prepaid expenses Aset tetap Fixed assets
» Aset tetap lanjutan Fixed assets continued Sewa
» Sewa lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset takberwujud SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penurunan nilai aset non-keuangan
» Impairment of non-financial asset
» Penurunan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Impairment of SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya emisi saham Share of issuance cost
» Pengakuan pendapatan dan beban Revenue and expense recognition
» Pengakuan pendapatan Imbalan kerja karyawan Employee benefits
» Imbalan kerja karyawan lanjutan Employee benefits continued
» Transaksi dan saldo dalam mata uang asing Transactions and balances denominated in
» Transaksi dan saldo dalam mata uang asing lanjutan
» Transactions and balances denominated in foreign currencies continued Perpajakan Taxation
» Perpajakan lanjutan Taxation continued
» Perpajakan lanjutan Taxation continued Instrumen keuangan Financial instruments
» Instrumen keuangan lanjutan Financial instruments continued
» Provisi Provisions SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Kontinjensi Contingencies SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Laba per saham dasar Basic earnings per share
» Pelaporan segmen Segment reporting Amandemen dan penyesuaian tahun 2015
» Amandemen dan penyesuaian tahun 2015 lanjutan
» 2015 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Standar akuntansi yang telah disahkan namun belum berlaku efektif lanjutan
» PERTIMBANGAN, ESTIMASI DAN ASUMSI SIGNIFIKAN SIGNIFICANT JUDGMENTS, ESTIMATES, AND ASSUMPTIONS
» PERTIMBANGAN, ESTIMASI DAN ASUMSI SIGNIFIKAN lanjutan
» SIGNIFICANT JUDGMENTS, ESTIMATES, AND ASSUMPTIONS continued
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued PIUTANG USAHA TRADE RECEIVABLES
» TRANSAKSI DAN SALDO DENGAN PIHAK- PIHAK BERELASI lanjutan TRANSACTIONS AND
» TRANSAKSI DAN SALDO DENGAN PIHAK- PIHAK BERELASI lanjutan
» TRANSACTIONS AND Laporan Keuangan PT Adi Sarana Armada tbk Q1 2017
» PERSEDIAAN INVENTORIES Laporan Keuangan PT Adi Sarana Armada tbk Q1 2017
» BIAYA DIBAYAR DI MUKA DAN UANG MUKA LAINNYA
» PREPAID EXPENSES AND OTHER ADVANCES
» ASET TETAP lanjutan FIXED ASSETS continued
» ASET TAKBERWUJUD INTANGIBLE ASSET PINJAMAN JANGKA PENDEK SHORT-TERM LOANS
» PINJAMAN JANGKA PENDEK lanjutan SHORT-TERM LOANS continued UTANG USAHA TRADE PAYABLES
» UTANG USAHA lanjutan TRADE PAYABLES continued
» UTANG LAIN-LAIN - PIHAK KETIGA OTHER PAYABLES - THIRD PARTIES
» BIAYA MASIH HARUS DIBAYAR ACCRUED EXPENSES
» LIABILITAS IMBALAN Laporan Keuangan PT Adi Sarana Armada tbk Q1 2017
» PERPAJAKAN TAXATION Laporan Keuangan PT Adi Sarana Armada tbk Q1 2017
» PINJAMAN JANGKA PANJANG LONG-TERM DEBTS
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM DEBTS continued
» MODAL SAHAM DAN KEPENTINGAN NON- PENGENDALI lanjutan
» SHARE CAPITAL AND NON-CONTROLLING INTEREST continued
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL REVENUE
» respectively Note 6. PENDAPATAN lanjutan REVENUE continued BEBAN POKOK PENDAPATAN COST OF REVENUE
» BEBAN POKOK PENDAPATAN lanjutan COST OF REVENUE continued
» BEBAN PENJUALAN SELLING EXPENSES
» INSTRUMEN KEUANGAN lanjutan FINANCIAL INSTRUMENTS continued TUJUAN DAN
» TUJUAN DAN Laporan Keuangan PT Adi Sarana Armada tbk Q1 2017
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