Penawaran Umum Efek Perusahaan Public Offering of Shares of the Company
2. Penerapan
2. Implementation Standar Akuntansi Keuangan Baru
New Financial Accounting Standards Lanjutan Continued b. b. PSAK No. 64 : ISAK No. 13 : ISAK No. 15 : ISAK No. 16 : ISAK No. 18 : ISAK No. 19 : ISAK No. 20 : ISAK No. 22 : ISAK No. 23 : ISAK No. 24 : ISAK No. 25 : ISAK No. 26 : PPSAK No. 7 : Pernyataan dan Interpretasi yang dikeluarkan DSAK-IAI yang Efektif Berlaku untuk Periode Tahun Buku yang Dimulai Pada atau Setelah 1 Januari 2012 Lanjutan The Standards and Interpretations Issued by DSAK-IAI Effective for the Period of Financial Statements which Begins on or After January 1, 2012 Continued Penerapan Pendekatan Penyajian Kembali dalam PSAK No. 63: Pelaporan Keuangan dalam Ekonomi Hiperinflasi Applying the Restatement Approach under PSAK No. 63: Financial Reporting in Hyperinflationary Economies. Pajak Penghasilan – Perubahan Status Pajak Entitas atau Pemegang Saham Entitas Income Taxes-Change in the Tax Status of an Entity or its Stockholders. Perjanjian Konsesi Jasa: Pengungkapan Service Concession Arrangements: Disclosure. Sewa Operasi – Insentif Operating Leases – Incentives. Evaluasi Substansi Beberapa Transaksi yang Melibatkan Suatu Bentuk Legal Sewa Evaluating the Substance of Transactions in the Legal Form of a Lease. Penilaian Ulang Derivatif Melekat Reassessment of Embedded Derivatives. Hak atas Tanah Landrights Pencabutan PSAK No. 44: Akuntansi Aktivitas Pengembangan Real Estat Paragraf 47- 48 dan 56 – 61 Revocation of PSAK No. 44: Accounting for Real Estate Development Activity paragraph 47-48 and 56-61. Lindung Nilai Investasi Neto dalam Kegiatan Usaha Luar Negeri Hedges of Net Investment in a Foreign Operation. PSAK No. 24 – Batas Aset Imbalan Pasti, Persyaratan Pendanaan Minuman dan Interaksinya The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction. Perjanjian Konsesi Jasa Service Concession Arrangements. Bantuan Pemerintah – Tidak Berelasi Spesifik dengan Aktivitas Operasi Government Assistance - No Specific Relation to Operating Activities. Aktivitas Eksplorasi dan Evaluasi pada Pertambangan Sumber Daya Mineral Exploration and Evaluation Activities in the Mining and Mineral Resources. 10 PT BETONJAYA MANUNGGAL Tbk PT BETONJAYA MANUNGGAL Tbk CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS Lanjutan Continued Untuk Tahun-tahun yang Berakhir pada Tanggal For the Years Ended 31 Desember 2012 dan 2011 December 31, 2012 and 20112. Penerapan
Parts
» Establishment and General Information
» Umum Umum Lanjutan BTON Annual Report 2012
» Penawaran Umum Efek Perusahaan Public Offering of Shares of the Company
» Penerapan Implementation Standar Akuntansi Keuangan Baru
» Penerapan BTON Annual Report 2012
» Implementation Standar Akuntansi Keuangan Baru
» Ikhtisar Kebijakan Akuntansi BTON Annual Report 2012
» Pernyataan Kepatuhan Statement of Compliance
» Penyajian Laporan Keuangan Financial Statements Presentation
» Transaksi dan Saldo Dalam Mata Uang Asing Foreign Currency Transactions and Balances
» Foreign Currency Transactions and Balances Lanjutan
» Penggunaan Estimasi Use of Estimates
» Use of Estimates Continued Aset tetap dan penyusutan
» Transaksi dengan Pihak-pihak Berelasi Affiliated transactions
» Affiliated transactions Continued Summary of Significant Accounting Lanjutan
» Cash and Cash Equivalents Investasi Investment
» Investment Continued Investasi Efek
» Piutang Usaha Account Receivable
» Account Receivable Continued Summary of Significant Accounting Lanjutan
» Investasi pada Entitas Asosiasi
» Persediaan Summary of Significant Accounting Lanjutan
» Inventories Summary of Significant Accounting Lanjutan
» Biaya Dibayar di Muka Prepaid Expenses
» Aset Tetap - Pemilikan Langsung
» Property, Plant and Equipment-Direct Acquisitions
» Ikhtisar Kebijakan Akuntansi Summary of Significant Accounting Lanjutan
» Impairment of Non Financial Assets Instrumen Keuangan Financial Instruments
» Financial Instruments Continued Summary of Significant Accounting Lanjutan
» Ikhtisar Kebijakan Akuntansi Ikhtisar Kebijakan Akuntansi Aset Keuangan Financial Assets
» Financial Instruments Continued 1. Aset Keuangan Lanjutan
» Financial Instruments Continued Pengukuran Setelah Pengakuan Awal
» Financial Instruments Continued 3. Saling Hapus dari Instrumen Keuangan
» Ikhtisar Kebijakan Akuntansi Ikhtisar Kebijakan Akuntansi Offsetting of Financial Instruments
» Estimasi Nilai Wajar Instrumen Keuangan
» Amortized Cost of Financial Instruments
» Financial Instruments Continued 6. Penurunan Nilai dari Aset Keuangan
» Ikhtisar Kebijakan Akuntansi Impairment of Financial Assets
» Financial Instruments Continued 7. Summary of Significant Accounting Lanjutan
» Financial Instruments Continued 8. Akuntansi Lindung Nilai
» Financial Instruments Continued 8. Akuntansi Lindung Nilai Lanjutan
» Biaya Emisi Saham Share Issurance Costs
» Pengakuan Pendapatan dan Beban Revenue and Expense Recognition
» Imbalan Kerja Employment Benefits
» Employment Benefits Continued Summary of Significant Accounting Lanjutan
» Summary of Significant Accounting Lanjutan
» Segment Information Summary of Significant Accounting Lanjutan
» Ikhtisar Kebijakan Akuntansi Ikhtisar Kebijakan Akuntansi
» Piutang Usaha Trade Accounts Receivable
» Aset Keuangan Lancar Lainnya Other Current Financial Assets
» Aset Keuangan Lancar Lainnya Lanjutan
» Others Financial Asset Continued
» Saldo dan Transaksi dengan Pihak-pihak
» Balance and Transaction with Related Berelasi
» Balance and Transaction with Related Berelasi Lanjutan
» Persediaan BTON Annual Report 2012
» Inventories BTON Annual Report 2012
» Uang Muka Pembelian BTON Annual Report 2012
» Purchase Advance BTON Annual Report 2012
» Investasi pada Entitas Asosiasi Investment in an Associates
» Investasi pada Entitas Asosiasi Lanjutan Investment in an Associates Continued
» Aset Tetap Property, Plant and Equipment
» Aset Tetap Lanjutan Property, Plant and Equipment Continued
» Hutang Pajak Perpajakan Taxation
» Manfaat Beban Pajak Penghasilan Tax Benefit Expenses
» Hutang Usaha Trade Accounts Payable Perpajakan Lanjutan Taxation Continued
» Perpajakan Lanjutan Taxation Continued
» Beban Akrual Accrued Expenses
» Modal Saham Capital Stock Dividen Dividends
» Tambahan Modal Disetor Additional Paid-In Capital
» Beban Pokok Penjualan Cost of Goods Sold
» Beban Penjualan Selling Expenses
» Beban Umum dan Administrasi General and Administrative Expenses
» Penghasilan Bunga Interest Income
» Laba per Saham Earning Per Share
» Liabilitas Imbalan Kerja Employment Benefits Obligation
» Informasi Segmen Segment Information
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