Prinsip-prinsip konsolidasi Principles of consolidation
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
b. Prinsip-prinsip konsolidasi b. Principles of consolidation Laporan keuangan konsolidasian meliputi akun- akun Entitas Anak yang dimiliki oleh Perusahaan dengan persentase pemilikan lebih dari 50, baik secara langsung maupun tidak langsung melalui Entitas Anak lainnya. The consolidated financial statements include the accounts of the Subsidiaries which are more than 50 owned, directly or indirectly through another Subsidiary, by the Company. Seluruh transaksi material dan saldo akun antar perusahaan termasuk laba atau rugi yang signifikan yang belum direalisasi telah dieliminasi. All material intercompany transactions and account balances including the related significant unrealized gains or losses with Subsidiaries have been eliminated. Entitas Anak dikonsolidasi secara penuh sejak tanggal akuisisi, yaitu tanggal Perusahaan memperoleh pengendalian, sampai dengan tanggal entitas induk kehilangan pengendalian. Pengendalian dianggap ada ketika Perusahaan memiliki secara langsung atau tidak langsung melalui entitas anak lainnya, seluruh hal berikut: A Subsidiary is fully consolidated from the date of acquisition, being the date on which the Company obtains control, and continues to be consolidated until the date such control ceases. Control is presumed to exist if the Company owns, directly or indirectly through another subsidiary, all of the following: a kekuasaan atas investee; b eksposur atau hak atas imbal hasil variable dari keterlibatannya dengan investee; dan c kemampuan untuk menggunakan kekuasaannya atas investee untuk mempengaruhi jumlah imbal hasil investor. a power over investee; b exposure or rights of variable returns from its involvement to investee; c ability to use the power over investee to affect the amount of investor returns. Indonesian language. PT CATUR SENTOSA ADIPRANA Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 30 Juni 2017 dan Untuk Periode yang Berakhir Pada Tanggal tersebut Disajikan dalam ribuan rupiah, kecuali dinyatakan lain PT CATUR SENTOSA ADIPRANA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2017 and for the Periods Then Ended Expressed in thousands of rupiah, unless otherwise stated 212. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
Parts
» Pendirian Perusahaan UMUM GENERAL
» Pendirian Perusahaan lanjutan Penawaran Umum Efek Perusahaan The
» Penawaran Umum Right Issue With Pre-emptive Rights
» Susunan Entitas Anak UMUM lanjutan GENERAL continued
» Susunan Entitas Anak lanjutan
» Komisaris, direktur dan karyawan Commissioners, directors and employees
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING
» Prinsip-prinsip konsolidasi Principles of consolidation
» Prinsip-prinsip konsolidasi lanjutan Principles of consolidation continued
» Kombinasi bisnis Business combinations
» Kombinasi bisnis lanjutan Business combinations continued
» Persediaan Inventories Biaya dibayar di muka Prepaid expenses Sewa Leases
» Sewa lanjutan Leases continued
» Aset tetap Property and equipment
» Imbalan kerja Employee benefits
» Transaksi dan saldo dalam mata uang asing Foreign
» Perpajakan Taxation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Instrumen keuangan lanjutan Financial instruments continued Aset keuangan Financial assets
» Instrumen keuangan lanjutan Financial assets continued
» Instrumen keuangan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Instrumen keuangan lanjutan Amortized cost
» Laba per saham Earnings per share Pelaporan segmen Segment information Provisi Provisions
» PENGGUNAAN FS CSAP 1H17. FS CSAP 1H17
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» INVESTASI JANGKA PENDEK lanjutan SHORT-TERM INVESTMENTS continued
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» TRANSAKSI DAN SALDO DENGAN PIHAK-PIHAK BERELASI lanjutan BALANCES AND
» PERSEDIAAN INVENTORIES FS CSAP 1H17. FS CSAP 1H17
» PERSEDIAAN lanjutan INVENTORIES continued BIAYA DIBAYAR DI MUKA PREPAID EXPENSES
» ASET LAINNYA OTHER ASSETS ASET TETAP PROPERTY AND EQUIPMENT
» ASET TETAP lanjutan PROPERTY AND EQUIPMENT continued
» Time Loan lanjutan Time Loans continued
» Kredit Rekening Koran dan Akseptasi Bank Overdraft and Demand Loan
» Kredit Rekening Bank Overdraft
» UTANG USAHA lanjutan TRADE PAYABLES continued UTANG LAIN-LAIN OTHER PAYABLES PERPAJAKAN TAXATION
» PERPAJAKAN lanjutan TAXATION continued
» PERPAJAKAN lanjutan TAXATION continued PERPAJAKAN lanjutan TAXATION continued
» BEBAN AKRUAL ACCRUED EXPENSES UTANG BANK LONG-TERM BANK LOANS AND OTHER BORROWING
» UTANG BANK LONG-TERM BANK LOANS AND OTHER BORROWING continued
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS
» MODAL SAHAM CAPITAL STOCK 2017 and December 31, 2016 is as follows:
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL PENJUALAN NETO NET SALES
» PENJUALAN NETO lanjutan NET SALES continued 2017 and December 31, 2016.
» BEBAN POKOK PENJUALAN COST OF SALES 18.08. 27. BEBAN PENJUALAN DAN BEBAN UMUM DAN
» INFORMASI SEGMEN SEGMENT INFORMATION INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» PERJANJIAN-PERJANJIAN DAN PERIKATAN AGREEMENTS AND COMMITMENTS
» PERJANJIAN-PERJANJIAN DAN AGREEMENTS AND
» ASET DAN LIABILITAS KEUANGAN lanjutan FINANCIAL
» TUJUAN DAN FS CSAP 1H17. FS CSAP 1H17
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