Biaya Emisi Saham Share Issuance Costs
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
y. Standar Akuntansi Baru lanjutan y. New Accounting Standards continued - PSAK No. 48 Revisi 2014, “Penurunan Nilai Aset”; - PSAK No. 48 Revised 2014, “Impairment of Assets”; - PSAK No. 50 Revisi 2014, “Instrumen Keuangan: Penyajian”; - PSAK No. 50 Revised 2014, “Financial Instruments: Presentation”; - PSAK No. 55 Revisi 2014, “Instrumen Keuangan: Pengakuan dan Pengukuran”; - PSAK No. 55 Revised 2014, “Financial Instruments: Recognition and Measurement”; - PSAK No. 60 Revisi 2014, “Instrumen Keuangan: Pengungkapan”; - PSAK No. 60 Revised 2014, “Financial Instruments: Disclosures”; - PSAK No. 65, “Laporan Keuangan Konsolidasian”; - PSAK No. 65, “Consolidated Financial Statements”; - PSAK No. 66, “Pengaturan Bersama”; - PSAK No. 66, “Joint Arrangements”; - PSAK No. 67, “Pengungkapan Kepentingan dalam Entitas Lain”; - PSAK No. 67, “Disclosure of Interests in Other Entities”; - PSAK No. 68, “Pengukuran Nilai Wajar”; - PSAK No. 68, “Fair Value Measurement”. - ISAK No. 15 Revisi 2014, “Batas Aset Imbalan Pasti, Persyaratan Pendanaan Minimum dan Interaksinya”; - ISAK No. 15 Revised 2014, “Limits of Defined Benefit Assets, Minimum Funding Requirements and their Interaction”; - ISAK No. 26 Revisi 2014, “Penilaian Kembali Derivatif Melekat”. - ISAK No. 26 Revised 2014, “Reassessment of Embedded Derivatives”. Pada tahun 2015, Dewan Standar Akuntansi Keuangan Ikatan Akuntan Indonesia DSAK IAI telah mengesahkan penyesuaian dan revisi atas beberapa standar akuntansi dan interpretasi baru yang mungkin berdampak pada laporan keuangan konsolidasian. In 2015, the Financial Accounting Standards Board of Indonesian Institute of Accountants DSAK IAI has ratified improvements and revisions to several accounting standards and new interpretations that may have certain impacts on the consolidated financial statements. Revisi standar akuntansi dan interpretasi baru yang berlaku untuk laporan keuangan konsolidasian yang periodenya dimulai pada atau setelah tanggal 1 Januari 2016: The following revised accounting standards and new interpretation which are effective for consolidated financial statements for the period commencing from on or after January 1, 2016: - PS AK No. 4 Revisi 2015, “Laporan Keuangan Tersendiri”; - PSAK No. 4 Revised 2015, “Separate Financial Statements”; - PSAK No. 15 Revisi 2015, “Investasi pada Entitas Asosiasi dan Ventura Bersama”; - PSAK No. 15 Revised 2015, “Investments in Associates and Joint Ventures”; - PSAK No. 16 Revisi 2015, “Aset Tetap”; - PSAK No. 16 Revised 2015, “Fixed Assets”; - PSAK No. 19 Revisi 2015, “Aset Takberwujud ”; - PSAK No. 19 Revised 2015, “Intangible Asset s”; - PSAK No. 24 Revisi 2015, “Imbalan Kerja ”; - PSAK No. 24 Revised 2015, “Employee Benefits”; - PSAK No. 65 Revisi 2015, “Laporan Keuangan Konsolidasian”; - PSAK No. 65 Revised 2015, “Consolidated Financial Statements”; - PSAK No. 66 Revisi 2015, “Pengaturan Bersama”; - PSAK No. 66 Revised 2015, “Joint Arrangements”; - PSAK No. 67 Revisi 2015, “Pengungkapan Kepentingan dalam Entitas Lain”; - PSAK No. 67 Revised 2015 , “Disclosure of Interests in Other Entities”; - ISAK No. 30 , “Pungutan”. - ISAK No. 30, “Levy”.Parts
» SOCI Financial Statements per 30 Sept 2016 1477897310
» Pendirian Perusahaan dan Informasi Umum
» Pendirian Perusahaan dan Informasi Umum lanjutan
» The Company’s Establishment and General
» Dewan Komisaris, Direksi dan Karyawan Boards of Commissioners, Directors and
» Penawaran Umum Efek Perusahaan
» Struktur Entitas Anak Perusahaan The Structure of the Company
» Struktur Entitas UMUM lanjutan GENERAL continued
» Penyelesaian Laporan UMUM lanjutan GENERAL continued
» Completion of the Consolidated Financial Statements
» Dasar Penyusunan Laporan Keuangan Konsolidasian
» Basis of Preparation of Consolidated Financial Statements
» Prinsip-prinsip Konsolidasi Principles of Consolidation
» Akuntansi Kombinasi Kombinasi Bisnis Business Combination
» Kombinasi Bisnis lanjutan Business Combination continued
» Aset dan Liabilitas Keuangan lanjutan Financial Assets and Liabilities continued
» Financial Assets and Liabilities continued i Aset Keuangan lanjutan
» Kas dan Setara Kas dan Kas yang Dibatasi
» Transaksi dengan Pihak-pihak Berelasi Transactions with Related Parties
» Transaksi dengan Pihak-pihak Berelasi lanjutan
» Transactions with SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Cadangan Penurunan Nilai Piutang Allowance for Impairment of Receivables
» Beban Dibayar Dimuka SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prepaid Expenses Aset Tetap Fixed Assets
» Aset Tetap lanjutan Fixed Assets continued Aset Takberwujud Intangible Asset
» Aset Takberwujud lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Intangible Asset continued Sewa Leases
» Sewa lanjutan Leases continued
» Pengakuan Pendapatan dan Beban Revenues and Expenses Recognition
» Pengakuan Pendapatan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Kontrak Konstruksi Construction Contract
» Imbalan Kerja Employee Benefits
» Pajak Penghasilan Income Tax
» Pajak Penghasilan lanjutan Income Tax continued
» Informasi Segmen SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Segment Information SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penurunan Nilai Aset Non-keuangan Impairment of Non-financial Assets
» Kapitalisasi Biaya Pinjaman SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Capitalization of Borrowing Costs
» Transaksi dan Saldo dalam Mata Uang Asing
» Biaya Emisi Saham Share Issuance Costs
» Standar Akuntansi Baru lanjutan New Accounting Standards continued
» SUMBER ESTIMASI KETIDAKPASTIAN SOURCE OF ESTIMATION UNCERTAINTY
» SUMBER ESTIMASI SOCI Financial Statements per 30 Sept 2016 1477897310
» SOURCE OF ESTIMATION UNCERTAINTY
» SOURCE OF SOCI Financial Statements per 30 Sept 2016 1477897310
» PENDIRIAN DAN AKUISISI ENTITAS ANAK ESTABLISHMENTS AND ACQUISITIONS OF
» PENDIRIAN DAN AKUISISI ENTITAS ANAK lanjutan
» ESTABLISHMENTS AND ACQUISITIONS OF SUBSIDIARIES continued
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH
» KAS YANG DIBATASI PENGGUNAANNYA RESTRICTED CASH PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PERSEDIAAN INVENTORIES SOCI Financial Statements per 30 Sept 2016 1477897310
» UANG MUKA DAN BEBAN DIBAYAR DIMUKA
» PENDAPATAN YANG MASIH HARUS DITAGIH UNBILLED REVENUES ASET TETAP FIXED ASSETS
» ASET TETAP lanjutan FIXED ASSETS continued
» ASET TAKBERWUJUD 11. INTANGIBLE ASSET
» ASET TIDAK LANCAR LAINNYA 12. OTHER NON-CURRENT ASSETS
» PINJAMAN BANK JANGKA PENDEK 13. SHORT-TERM BANK LOANS
» PT Bank Artha Graha Internasional Tbk BAG PT Bank Artha Graha Internasional Tbk BAG
» PT Bank Artha Graha Internasional Tbk BAG
» PT Bank Central Asia Tbk BCA lanjutan PT PT Bank Jasa Jakarta BJJ PT Bank Jasa Jakarta BJJ
» PT Bank Jasa Jakarta BJJ lanjutan PT Bank Jasa Jakarta BJJ continued
» PT Bank OCBC NISP Tbk OCBC PT Bank OCBC NISP Tbk OCBC
» PT Bank Mandiri Persero Tbk Mandiri PT Bank Mandiri Persero Tbk Mandiri
» UTANG USAHA lanjutan TRADE PAYABLES continued UTANG LAIN-LAIN OTHER PAYABLES
» PERPAJAKAN TAXATION SOCI Financial Statements per 30 Sept 2016 1477897310
» PERPAJAKAN lanjutan TAXATION continued
» SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI Lanjutan BALANCES AND
» SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI lanjutan
» BALANCES AND SOCI Financial Statements per 30 Sept 2016 1477897310
» PINJAMAN BANK JANGKA PANJANG LONG-TERM BANK LOANS
» PT Bank Mandiri Persero Tbk Mandiri lanjutan PT Bank Mandiri Persero Tbk Mandiri continued
» PT Bank PT Bank Mandiri Persero Tbk Mandiri continued
» PT Bank Mandiri Persero Tbk Mandiri lanjutan
» PT Bank Mandiri Persero Tbk Mandiri continued
» PT Bank Mandiri Persero Tbk Mandiri PT Bank OCBC NISP Tbk OCBC dan
» PT Bank OCBC NISP Tbk OCBC dan Oversea-Chinese
» PT Bank OCBC NISP Tbk OCBC dan
» PT Bank Central Asia Tbk BCA lanjutan PT
» PT Bank Internasional Indonesia Tbk BII PT Bank Internasional Indonesia Tbk BII
» CIMB Bank Berhard CIMB Bank Berhard PT Armada Bumi Pratiwi Lines ABPL
» Pinjaman Sindikasi Standard Chartered Bank PT. Bank Mandiri Persero Tbk
» Syndicated Loan Standard Chartered Bank PT. Bank Mandiri Persero Tbk
» CIMB Bank Berhard lanjutan CIMB Bank Berhard
» PINJAMAN BANK JANGKA PANJANG lanjutan h. Pinjaman Sindikasi Standart Chartered
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITIES continued
» SHARE CAPITAL AND ADDITIONAL PAID-IN CAPITAL
» MODAL SAHAM DAN TAMBAHAN MODAL DISETOR lanjutan
» SHARE CAPITAL AND ADDITIONAL PAID- IN CAPITAL continued
» PROGRAM PENJATAHAN SAHAM KARYAWAN EMPLOYEE STOCK ALLOCATION PROGRAM
» LABA PER SAHAM EARNINGS PER SHARE
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS PENDAPATAN NETO NET REVENUES
» PENDAPATAN NETO lanjutan NET REVENUES continued
» BEBAN POKOK PENDAPATAN COST OF REVENUES
» BEBAN USAHA OPERATING EXPENSES
» BEBAN KEUANGAN FINANCE COSTS MANAJEMEN RISIKO
» Risiko likuiditas Liquidity risk
» NILAI WAJAR FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES
» NILAI WAJAR FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES continued
» NILAI WAJAR SOCI Financial Statements per 30 Sept 2016 1477897310
» FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES continued SEGMEN OPERASI OPERATING SEGMENT
» SEGMEN OPERASI lanjutan OPERATING SEGMENT continued
» IKATAN DAN KONTINJENSI COMMITMENTS AND CONTINGENCIES
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