Kewajiban Diestimasi atas Kesejahteraan Karyawan
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
u. Hutang Obligasi u. Bonds Payable Sejak 1 Januari 2010, setelah pengukuran awal, obligasi yang diterbitkan selanjutnya dinyatakan sebesar biaya perolehan diamortisasi dengan menggunakan metode suku bunga efektif. Biaya perolehan diamortisasi dihitung dengan memperhitungkan adanya diskonto atau premi terkait dengan pengakuan awal dan biaya- biaya yang merupakan bagian yang terpisahkan dari suku bunga efektif. Since January 1, 2010, after initial measurement, bonds issued are subsequently measured at amortised cost using the effective interest rate method. Amortised cost is calculated by taking into account any discount or premium on the acquisition and costs that are an integral part of the effective interest rate. Sebelum 1 Januari 2010, obligasi yang diterbitkan dicatat sebesar nilai nominal dikurangi saldo diskonto yang belum diamortisasi. Biaya-biaya yang terjadi sehubungan dengan penerbitan obligasi Perusahaan dicatat sebagai pengurang terhadap hasil emisi dan diamortisasi dengan menggunakan metode garis lurus selama jangka waktu obligasi yaitu selama 5 lima tahun. Prior to January 1, 2010, bonds issued are presented at nominal value net of unamortized discount. Costs incurred relating to the Company’s bonds issuance are presented as deduction from the proceeds of bonds issued and amortized using the straight-line method over the term of the bonds of 5 five years. v. Instrumen Keuangan v. Financial Instrument Efektif tanggal 1 Januari 2010, Perusahaan dan Anak Perusahaan telah menerapkan PSAK 50 Revisi 2006, Instrumen Keuangan: Penyajian dan Pengungkapan, dan PSAK 55 Revisi 2006, Instrumen Keuangan: Pengakuan dan Pengukuran, yang menggantikan PSAK 50, Akuntansi Investasi Efek Tertentu dan PSAK 55 Revisi 1999, Akuntansi Instrumen Derivatif dan Aktivitas Lindung Nilai. Penerapan PSAK revisi ini dilakukan secara prospektif. Effective January 1, 2010, the Company and Subsidiaries have applied PSAK 50 Revised 2006, “Financial Instruments: Presentation and Disclosures”, and PSAK 55 Revised 2006, “Financial Instruments: Recognition and Measurement”, which supersede PSAK 50, “Accounting for Certain Investments Securities” and PSAK 55 Revised 1999, “Accounting for Derivative Instruments and Hedging Activities”. These revised PSAKs’ have been applied prospectively. PSAK 50 Revisi 2006, berisi persyaratan penyajian dari instrumen keuangan dan mengidentifikasikan informasi yang harus diungkapkan. Persyaratan pengungkapan berlaku terhadap klasifikasi instrumen keuangan, dari perspektif penerbit, dalam aset keuangan, kewajiban keuangan dan instrumen ekuitas; pengklasifikasian yang terkait dengan suku bunga, dividen, kerugian dan keuntungan; dan keadaan dimana aset keuangan dan kewajiban keuangan akan saling hapus. PSAK ini mensyaratkan pengungkapan, antara lain, informasi mengenai faktor yang mempengaruhi jumlah, waktu dan tingkat kepastian arus kas masa datang suatu entitas yang terkait dengan instrumen keuangan dan kebijakan akuntansi yang diterapkan untuk instrumen tersebut. PSAK 50 Revised 2006 contains the requirements for the presentation of financial instruments and identifies the information that should be disclosed. The presentation requirements apply to the classification of financial instruments, from the perspective of the issuer, into financial assets, financial liabilities and equity instruments; the classification of related interest, dividends, losses and gains; and the circumstances in which financial assets and financial liabilities should be offset. This PSAK requires the disclosure of, among others, information about factors that affect the amount, timing and certainty of an entity’s future cash flows relating to financial instruments and the accounting policies applied to those instruments.Parts
» financial report as per 31 december 2010 audited
» Pendirian Perusahaan Establishment of the Company
» Pendirian Perusahaan lanjutan Establishment of the Company continued
» Penawaran Umum U M U M lanjutan GENERAL continued
» Struktur Grup Group Structure
» Struktur Grup lanjutan Group Structure continued
» Prinsip-prinsip Konsolidasi lanjutan Principles of Consolidation continued
» Kas dan Setara Kas dan Investasi Jangka Pendek
» Cash and Cash Equivalents and Short- Term Investments
» Investasi pada Perusahaan Asosiasi Investment in Associated Companies
» Cadangan Penurunan Nilai Allowance for Impairment
» Transaksi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Transactions with Related Parties
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya Dibayar di Muka Prepaid expenses
» Aset Tetap SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Fixed Assets SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset Tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Fixed Assets continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Properti Investasi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Investment Properties SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya Emisi Saham SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Shares Issuance Costs SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya Perangkat Lunak Software Costs
» Pengakuan Pendapatan dan Beban Revenue and Expense Recognition
» Foreign Currency SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Transaksi dan Saldo dalam Mata Uang Asing
» Pajak Penghasilan Income Tax
» Kewajiban Diestimasi atas Kesejahteraan Karyawan
» Estimated Liability for Employees’ Benefits
» Kompensasi Berbasis Saham SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Stock Based Compensation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Laba Per Saham LPS Earnings Per Share EPS
» Informasi Segmen SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Segment Information SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Hutang Obligasi Bonds Payable Instrumen Keuangan Financial Instrument
» Instrumen Keuangan lanjutan Financial Instrument continued
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» Penggunaan Estimasi Use of Estimates
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» KAS DAN SETARA KAS lanjutan 3
» INVESTASI JANGKA PENDEK SHORT-TERM INVESTMENTS PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» 2009. financial report as per 31 december 2010 audited
» PERSEDIAAN INVENTORIES financial report as per 31 december 2010 audited
» PERSEDIAAN lanjutan INVENTORIES continued
» UANG MUKA ADVANCES financial report as per 31 december 2010 audited
» ASET TETAP lanjutan FIXED ASSETS continued
» PROPERTI INVESTASI INVESTMENT PROPERTIES
» PROPERTI INVESTASI lanjutan INVESTMENT PROPERTIES continued
» INVESTASI PADA PERUSAHAAN ASOSIASI INVESTMENTS IN ASSOCIATED COMPANIES
» INVESTASI PADA PERUSAHAAN ASOSIASI lanjutan
» INVESTMENTS IN ASSOCIATED COMPANIES continued
» GOODWILL GOODWILL financial report as per 31 december 2010 audited
» GOODWILL lanjutan GOODWILL continued
» BIAYA SEWA DIBAYAR DI MUKA JANGKA PANJANG
» PREPAID LONG-TERM RENT financial report as per 31 december 2010 audited
» PINJAMAN JANGKA PENDEK SHORT-TERM LOANS
» PINJAMAN JANGKA PENDEK lanjutan SHORT-TERM LOANS continued
» HUTANG USAHA lanjutan TRADE PAYABLES continued
» ACCRUED EXPENSES financial report as per 31 december 2010 audited
» PERPAJAKAN TAXATION financial report as per 31 december 2010 audited
» PERPAJAKAN lanjutan TAXATION continued
» HUTANG OBLIGASI BONDS PAYABLE
» HUTANG OBLIGASI lanjutan BONDS PAYABLE continued
» PINJAMAN JANGKA PANJANG LONG-TERM LOANS
» KEWAJIBAN DIESTIMASI financial report as per 31 december 2010 audited
» ESTIMATED LIABILITY FOR EMPLOYEES’ BENEFITS continued PAJAK PENGHASILAN INCOME TAXES
» PAJAK PENGHASILAN lanjutan INCOME TAXES continued
» HAK MINORITAS PADA ANAK PERUSAHAAN MINORITY INTERESTS IN SUBSIDIARIES
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» SELISIH NILAI TRANSAKSI RESTRUKTURISASI ENTITAS SEPENGENDALI DIFFERENCE IN
» SELISIH NILAI TRANSAKSI RESTRUKTURISASI ENTITAS SEPENGENDALI lanjutan
» DIFFERENCE IN financial report as per 31 december 2010 audited
» SELISIH TRANSAKSI PERUBAHAN EKUITAS ANAK PERUSAHAAN lanjutan
» DIFFERENCE ARISING financial report as per 31 december 2010 audited
» Asset Holder PCC No. 2 Ltd Re Ashmore Asian Recovery Fund “ARF” lanjutan
» Asset Holder PCC No. 2 Ltd Re Ashmore Asian Recovery Fund “ARF” continued
» Asset Holder PCC No. 2 Limited Re Ashmore Asian Recovery Fund “ARF”, Ashmore
» Asset Holder PCC No. 2 Limited Re Ashmore Asian Recovery Fund “ARF”,
» SALDO LABA RETAINED EARNINGS PENDAPATAN REVENUES
» PENDAPATAN lanjutan REVENUES continued
» BEBAN POKOK PENDAPATAN COST OF REVENUES
» BEBAN PENJUALAN SELLING EXPENSES
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» Waran Karyawan Perdana 18,75 juta waran Initial Employee Warrants 18.75 million
» Waran Karyawan Kedua 56,25 juta waran Second Employee Warrants 56.25 million
» Waran Karyawan Kedua 56,25 juta waran lanjutan
» Second Employee Warrants 56.25 million warrants continued
» OPSI KEPEMILIKAN SAHAM OLEH KARYAWAN lanjutan
» Saldo dan Transaksi Hubungan Istimewa Balances and Transactions with Related
» SIFAT HUBUNGAN, SALDO DAN TRANSAKSI DENGAN PIHAK-PIHAK YANG MEMPUNYAI
» Nationwide policy agreement PERJANJIAN SIGNIFIKAN SIGNIFICANT AGREEMENTS
» PERJANJIAN SIGNIFIKAN lanjutan SIGNIFICANT AGREEMENTS continued
» Satellite lease agreement continued
» ASET DAN KEWAJIBAN MONETER DALAM MATA UANG ASING
» MONETARY ASSETS AND LIABILITIES IN FOREIGN CURRENCIES
» TUJUAN DAN financial report as per 31 december 2010 audited
» INSTRUMEN KEUANGAN FINANCIAL INSTRUMENT
» PERISTIWA SETELAH TANGGAL NERACA SUBSEQUENT EVENT PERNYATAAN STANDAR NEW AND
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