Pendirian Perusahaan, Informasi Umum dan Komisaris dan Direktur lanjutan
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG
SIGNIFIKAN lanjutan2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
b. Prinsip-prinsip Konsolidasi lanjutan b. Principles of Consolidation continued Rugi entitas anak yang tidak dimiliki secara penuh diatribusikan pada KNP bahkan jika hal ini mengakibatkan KNP mempunyai saldo defisit. Losses of a non-wholly owned subsidiary are attributed to the NCI even if that NCI results in a deficit balance. Jika kehilangan pengendalian atas suatu entitas anak, maka Grup: In case of loss of control over a subsidiary, the Group: • menghentikan pengakuan aset termasuk setiap goodwill dan liabilitas entitas anak; • derecognizes the assets including goodwill and liabilities of the subsidiary; • menghentikan pengakuan jumlah tercatat setiap KNP; • derecognizes the carrying amount of any NCI; • menghentikan pengakuan akumulasi selisih penjabaran, yang dicatat di ekuitas, bila ada; • derecognizes the cummulative translation differences, recorded in equity, if any; • mengakui nilai wajar pembayaran yang diterima; • recognizes the fair value of the consideration received; • mengakui setiap sisa investasi pada nilai wajarnya; • recognizes the fair value of any investment retained; • mengakui setiap perbedaan yang dihasilkan sebagai keuntungan atau kerugian dalam laporan laba rugi; dan • recognizes any surplus or deficit in profit or loss; and • mereklasifikasi bagian induk atas komponen yang sebelumnya diakui sebagai pendapatan komprehensif lainnya ke laporan laba rugi, atau mengalihkan secara langsung ke saldo laba. • reclassifies the parent’s share of components previously recognized in other comprehensive income to profit or loss or retained earnings, as appropriate. KNP mencerminkan bagian atas laba atau rugi dan aset neto dari Entitas Anak yang tidak dapat diatribusikan secara langsung maupun tidak langsung oleh Perusahaan, yang masing-masing disajikan dalam laporan laba rugi komprehensif konsolidasian dan dalam ekuitas pada laporan posisi keuangan konsolidasian, terpisah dari bagian yang dapat diatribusikan kepada pemilik Entitas Induk. NCI represents the portion of the profit or loss and net assets of the Subsidiaries not attributable, directly or indirectly, to the Company, which are presented in the consolidated statements of comprehensive income and under the equity section of the consolidated statements of financial position, respectively, separately from the corresponding portion attributable to the owners of the Parent Entity.c. Akuntansi Restrukturisasi
Entitas Sepengendalic. Accounting for Restructuring Transactions of Entities Under Common Control
Akuisisi Entitas Anak yang memenuhi kriteria sebagai transaksi restrukturisasi entitas sepengendali dicatat berdasarkan PSAK No. 38 Revisi 2004, “Akuntansi Restrukturisasi Entitas Sepengendali”. Berdasarkan standar ini, akuisisi Entitas Anak dicatat berdasarkan penyatuan kepemilikan pooling of interest dimana aset dan liabilitas Entitas Anak dicatat sesuai dengan nilai bukunya. Acquisitions of Subsidiaries that represent a restructuring transaction of entities under common control are accounted for in accordance with PSAK No.38 Revised 2004, “Accounting for Restructuring Transactions of Entities Under Common Control.” Based on this standard, acquisition of a Subsidiary is accounted for based on the pooling of interest, wherein assets and liabilities of a Subsidiary are recorded at their book values.Parts
» SOCI Financial Statements per 31 Dec 2012
» Pendirian Perusahaan, Informasi Umum dan Komisaris dan Direktur
» The Company’s Establishment, General Information and Commissioner and Director
» Pendirian Perusahaan, Informasi Umum dan Komisaris dan Direktur lanjutan
» The Company’s Establishment, General Information
» The Structure of Subsidiaries
» Struktur Perusahaan dan Entitas Anak lanjutan
» The Structure of the Company and Subsidiaries continued
» IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Dasar Penyusunan Laporan Keuangan Konsolidasi lanjutan
» Basis of Preparation of Consolidated Financial Statements continued
» Prinsip-prinsip Konsolidasi Principles of Consolidation
» Prinsip-prinsip Konsolidasi lanjutan Principles of Consolidation continued
» Akuntansi Restrukturisasi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Accounting for Restructuring Transactions of Entities Under Common Control
» Accounting for Restructuring Transactions of
» Transaksi dengan Pihak-pihak Berelasi
» Transaksi dengan Pihak-pihak Berelasi lanjutan
» Transaction with Related Parties continued
» Transaksi dan Saldo Dalam Mata Uang Asing
» Transactions and Balances in Foreign
» Transaksi dan Saldo Dalam Mata Uang Asing lanjutan
» Transactions and Balances in Foreign Instrumen Keuangan Financial Instruments
» Instrumen Keuangan lanjutan Financial Instruments continued
» Instrumen Keuangan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Financial Instruments continued ii Penurunan Nilai dari Aset Keuangan
» Instrumen Keuangan lanjutan IKHTISAR KEBIJAKAN
» Financial Instruments continued IKHTISAR KEBIJAKAN
» Kas dan Setara Kas Cash and Cash Equivalents
» Kas dan Setara Kas lanjutan Cash and Cash Equivalents continued
» Cadangan Penurunan Nilai Piutang Allowance for Impairment of Receivables
» Beban Dibayar Dimuka IKHTISAR KEBIJAKAN
» Prepaid Expenses IKHTISAR KEBIJAKAN
» Aset Tetap lanjutan Fixed Assets continued
» Aset Takberwujud IKHTISAR KEBIJAKAN
» Intangible Asset IKHTISAR KEBIJAKAN
» Aset Takberwujud lanjutan IKHTISAR KEBIJAKAN
» Intangible Asset continued IKHTISAR KEBIJAKAN
» Sewa Leases IKHTISAR KEBIJAKAN
» Sewa lanjutan Leases continued
» Pengakuan Pendapatan dan Beban Revenues and Expenses Recognition
» Imbalan Kerja Employee Benefits
» Pajak Penghasilan Income Tax
» Pajak Penghasilan lanjutan Income Tax continued
» Informasi Segmen Segment Information
» Penurunan Nilai Aset Non-keuangan
» Kapitalisasi Biaya Pinjaman Capitalization of Borrowing Costs
» Laba per Saham IKHTISAR KEBIJAKAN
» Earning per Share IKHTISAR KEBIJAKAN
» Penerapan Standar Akuntansi Revisi Lain Adoption of Other Revised Accounting
» Standar yang Telah Dikeluarkan tapi Belum Berlaku Efektif
» Standards Issued but Not Yet Effective
» Standar yang Telah Dikeluarkan tapi Belum Berlaku Efektif lanjutan
» Standards Issued but Not Yet Effective continued
» PENYAJIAN KEMBALI LAPORAN KEUANGAN RESTATEMENT OF FINANCIAL STATEMENTS
» IKHTISAR KEBIJAKAN SOCI Financial Statements per 31 Dec 2012
» Laporan posisi keuangan konsolidasian Consolidated
» PENYAJIAN KEMBALI LAPORAN KEUANGAN lanjutan PENYAJIAN KEMBALI LAPORAN KEUANGAN lanjutan
» Laporan posisi keuangan konsolidasian lanjutan
» Consolidated statements RESTATEMENT OF FINANCIAL STATEMENTS
» Laporan laba RESTATEMENT OF FINANCIAL STATEMENTS
» Laporan laba RESTATEMENT OF FINANCIAL STATEMENTS continued
» PENYAJIAN KEMBALI LAPORAN KEUANGAN lanjutan
» Laporan arus kas konsolidasian Consolidated statement of cash flows
» Laporan arus kas konsolidasian lanjutan Consolidated statement of cash flows
» SUMBER ESTIMASI KETIDAKPASTIAN SOCI Financial Statements per 31 Dec 2012
» SUMBER ESTIMASI SOCI Financial Statements per 31 Dec 2012
» SOURCE OF ESTIMATION UNCERTAINTY
» PENDIRIAN DAN AKUISISI ENTITAS ANAK ESTABLISHMENTS AND ACQUISITIONS OF
» PENDIRIAN DAN AKUISISI ENTITAS ANAK lanjutan
» ESTABLISHMENTS AND ACQUISITIONS OF SUBSIDIARIES continued
» KAS YANG DIBATASI PENGGUNAANNYA
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PERSEDIAAN INVENTORY SOCI Financial Statements per 31 Dec 2012
» UANG MUKA DAN BEBAN DIBAYAR DIMUKA ADVANCES AND PREPAID EXPENSES
» PENDAPATAN YANG MASIH HARUS DITERIMA UNBILLED REVENUES ASET TETAP FIXED ASSETS
» PT Bank Central Asia Tbk BCA PT Bank Central Asia Tbk BCA
» PT Bank Central Asia Tbk BCA lanjutan PT
» PT Bank Artha Graha Internasional Tbk BAG
» PT Bank Artha Graha Internasional Tbk BAG lanjutan
» PT Bank Artha Graha Internasional Tbk BAG continued
» PT OCBC NISP Tbk OCBC PT OCBC NISP Tbk OCBC
» PT Bank Mandiri Persero Tbk Mandiri PT Bank Mandiri Persero Tbk Mandiri
» PT Bank Jasa Jakarta PT Bank Jasa Jakarta
» Bank Jasa Jakarta lanjutan PT Bank Jasa Jakarta continued
» UTANG USAHA lanjutan TRADE PAYABLES continued
» PERPAJAKAN TAXATION SOCI Financial Statements per 31 Dec 2012
» PERPAJAKAN lanjutan TAXATION continued
» LIABILITAS YANG MASIH HARUS DIBAYAR ACCRUED LIABILITIES
» SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI
» BALANCES AND SOCI Financial Statements per 31 Dec 2012
» SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI lanjutan
» UTANG SEWA PINJAMAN BANK JANGKA PANJANG LONG-TERM BANK LOANS
» PINJAMAN BANK JANGKA PANJANG lanjutan LONG-TERM BANK LOANS continued
» PT Bank Internasional Indonesia Tbk BII PT Bank Internasional Indonesia Tbk BII
» PT Bank Internasional Indonesia Tbk BII lanjutan
» PT Bank Internasional Indonesia Tbk BII continued
» PT Bank Mandiri Persero Tbk Mandiri lanjutan PT Bank Mandiri Persero Tbk Mandiri continued
» PT Bank Mandiri Persero Tbk Mandiri lanjutan
» PT Bank Mandiri Persero Tbk Mandiri continued
» PT OCBC NISP Tbk OCBC lanjutan PT OCBC NISP Tbk OCBC continued
» PT Bank ICB Bumiputera Tbk Bumiputera
» PT Bank ICB Bumiputera Tbk Bumiputera PT Bank ICB Bumiputera Tbk Bumiputera
» PT Bank Mega Tbk Mega PT Bank Mega Tbk Mega
» OCBC, Ltd., Singapura PINJAMAN BANK JANGKA PANJANG lanjutan LONG-TERM BANK LOANS continued
» OCBC, Ltd., Singapore PINJAMAN BANK JANGKA PANJANG lanjutan LONG-TERM BANK LOANS continued
» LIABILITAS DIESTIMASI SOCI Financial Statements per 31 Dec 2012
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» LABA PER SAHAM EARNINGS PER SHARE
» LABA PER SAHAM lanjutan EARNINGS PER SHARE continued
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTEREST
» KEPENTINGAN NONPENGENDALI lanjutan NON-CONTROLLING INTEREST continued
» PENDAPATAN NETO NET REVENUES
» BEBAN POKOK PENDAPATAN COST OF REVENUES
» BEBAN USAHA OPERATING EXPENSES
» Risiko suku bunga atas nilai wajar dan arus kas
» Fair value and cash flow interest rate risk
» Risiko suku bunga atas nilai wajar dan arus kas lanjutan
» Fair value and cash flow interest rate risk continued
» Risiko mata uang asing Foreign currency risk
» Risiko mata uang lanjutan Foreign currency risk continued
» Risiko likuiditas Liquidity risk
» MANAJEMEN RISIKO MANAJEMEN RISIKO MANAJEMEN RISIKO MANAJEMEN RISIKO MANAJEMEN RISIKO
» FINANCIAL RISKS MANAGEMENT, CAPITAL MANAGEMENT AND FINANCIAL INSTRUMENTS
» MANAJEMEN RISIKO SOCI Financial Statements per 31 Dec 2012
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» IKATAN DAN KONTIJENSI COMMITMENTS AND CONTINGENCIES
» PERJANJIAN-PERJANJIAN PENTING SIGNIFICANT AGREEMENTS
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