Prepaid Expenses Annual Report 2016-SOCI final
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
p. Imbalan Kerja p. Employee Benefits Grup mengakui liabilitas imbalan kerja yang tidak didanai sesuai dengan Undang-undang No. 132003 tanggal 25 Maret 2003 “Undang- undang”. The Group recognized unfunded employee benefits liabilities in accordance with Labor Law No. 132003 dated March 25, 2003 the “Law”. Berdasarkan PSAK No. 24 Revisi 2013, perhitungan estimasi beban dan liabilitas imbalan kerja berdasarkan Undang-undang ditentukan dengan metode penilaian aktuaria “Projected Unit Credit”. Under PSAK No. 24 Revised 2013, the calculation of estimated employee benefits expense and liabilities under the Law is determined using the “Projected Unit Credit” actuarial valuation method. Pengukuran kembali atas liabilitas aset imbalan pasti neto, yang diakui sebagai penghasilan komprehensif lain, terdiri dari: Remeasurement on net defined benefit liability asset, which recognized as other comprehensive income, consists of: i. Keuntungan dan kerugian aktuarial; i. Actuarial gain and losses; ii. Imbal hasil atas aset program, tidak termasuk jumlah yang dimasukkan dalam bunga neto liabilitas aset; ii. Return on program asset, excluding the amount included in liabilities asset net interest; iii. Setiap perubahan dampak batas aset, tidak termasuk jumlah yang dimasukkan dalam bunga neto atas liabilitas aset. iii. Every changes in asset ceiling, excluding the amount included in liabilities asset net interest. Pengukuran kembali atas liabilitas aset imbalan pasti neto, yang diakui sebagai penghasilan komprehensif lain tidak direklasifikasi ke laba rugi periode berikutnya. Remeasurement on net defined benefit liabilities asset, which recognized as other comprehensive income will not be reclassified subsequently to profit or loss in the next period. Keuntungan dan kerugian aktuarial yang timbul dari penyelesaian dan perubahan asumsi aktuaria dibebankan atau dikreditkan ke ekuitas pada penghasilan komprehensif lainnya pada tahun di mana terjadinya perubahan tersebut. Actuarial gain and losses arising from experience adjustments and changes in actuarial assumptions are charged or credited to equity in other comprehensive income in year in which they arise. Keuntungan atau kerugian atas kurtailmen atau penyelesaian suatu program imbalan pasti diakui ketika kurtailmen atau penyelesaian terjadi. Gains or losses on the curtailment or settlement of a defined benefit plan are recognized when the curtailment or settlement occurs. q. Pajak Penghasilan q. Income Tax Beban pajak penghasilan merupakan jumlah dari pajak penghasilan badan yang terhutang saat ini dan pajak tangguhan. Income tax expense represents the sum of the corporate income tax currently payable and deferred tax.Parts
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» pelayaran 86.9 Annual Report 2016-SOCI final
» 25.7 Annual Report 2016-SOCI final
» 29.3 Annual Report 2016-SOCI final
» 78.8 Annual Report 2016-SOCI final
» parameter huBungan peruSahaan terBuka dengan pemegang Saham dalam menjamIn hak-hak pemegang Saham
» parameter fungSI dan peran dIrekSI parameterS of the Board of dIrectorS functIon and role
» parameter partISIpaSI pemangku kepentIngan parameterS of the StakeholderS partIcIpatIon
» parameter keterBukaan InformaSI parameterS of InformatIon dIScloSureS
» Pendirian Perusahaan dan Informasi Umum
» Dewan Komisaris, Direksi dan Karyawan Boards of Commissioners, Directors and
» Penawaran Umum Efek Perusahaan
» Penawaran Umum Annual Report 2016-SOCI final
» Struktur Entitas Anak Perusahaan The Structure of the Company
» Struktur Entitas Annual Report 2016-SOCI final
» Penyelesaian Laporan Annual Report 2016-SOCI final
» Completion of the Consolidated Financial Statements
» Dasar Penyusunan Laporan Keuangan Konsolidasian
» Basis of Preparation of Consolidated Financial Statements
» Dasar Penyusunan Laporan Keuangan Konsolidasian lanjutan
» Basis of Preparation of Consolidated Financial Statements continued
» Prinsip-prinsip Konsolidasi Principles of Consolidation
» Prinsip-prinsip Konsolidasi lanjutan Principles of Consolidation continued
» Akuntansi Kombinasi Annual Report 2016-SOCI final
» Kombinasi Bisnis Business Combination
» 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 Annual Report 2016-SOCI final
» Cadangan Penurunan Nilai Piutang Allowance for Impairment of Receivables
» Persediaan Annual Report 2016-SOCI final
» Inventory Annual Report 2016-SOCI final
» Beban Dibayar Dimuka Annual Report 2016-SOCI final
» Prepaid Expenses Annual Report 2016-SOCI final
» Aset Tetap lanjutan Fixed Assets continued
» Aset Takberwujud Annual Report 2016-SOCI final
» Intangible Asset Annual Report 2016-SOCI final
» Sewa Leases Annual Report 2016-SOCI final
» Sewa lanjutan Leases continued
» Pengakuan Pendapatan dan Beban Revenues and Expenses Recognition
» Pengakuan Pendapatan Annual Report 2016-SOCI final
» Kontrak Konstruksi Construction Contract
» Imbalan Kerja Employee Benefits
» Pajak Penghasilan Income Tax
» Pajak Penghasilan lanjutan Income Tax continued
» Pajak Penghasilan lanjutan Income Tax continued Akuntansi
» Accounting for Tax Amnesty Assets and
» Akuntansi Annual Report 2016-SOCI final
» Informasi Segmen Annual Report 2016-SOCI final
» Penurunan Nilai Aset Non-keuangan
» Impairment of Non-financial Assets
» Kapitalisasi Biaya Pinjaman Annual Report 2016-SOCI final
» Transaksi dan Saldo dalam Mata Uang Asing
» Transaksi dan Saldo dalam Mata Uang Asing lanjutan
» Biaya Emisi Saham Share Issuance Costs
» Provisi dan Kontinjensi Provisions and Contingencies
» Standar Akuntansi Baru New Accounting Standards
» Standar Akuntansi Baru lanjutan New Accounting Standards continued
» PT Bank Artha Graha Internasional Tbk BAG
» PT Bank Artha Graha Internasional Tbk BAG lanjutan
» PT Bank Artha Graha Internasional Tbk BAG continued
» PT Bank Central Asia Tbk BCA PT Bank Central Asia Tbk BCA
» 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
» PT Bank Mandiri Persero Tbk Mandiri lanjutan
» PT Bank Mandiri Persero Tbk Mandiri continued
» PT Bank Sinarmas Tbk Sinarmas
» PT Bank Sinarmas Tbk Sinarmas PT Inti Energi Line IEL
» PT Annual Report 2016-SOCI final
» Pinjaman Sindikasi - Standard Chartered Bank SCB, Singapura dan PT Bank
» Syndicate Loan - Standard Chartered Bank SCB, Singapore and PT Bank Mandiri
» PT Bank Mandiri Persero Tbk Mandiri lanjutan PT Bank Mandiri Persero Tbk Mandiri continued
» PT Bank OCBC NISP Tbk OCBC dan Oversea-Chinese
» DBS Bank Lt, Singapura DBS DBS Bank Lt, Singapore DBS
» DBS Bank Lt, Singapura DBS lanjutan DBS
» RHB Bank L Ltd., Singapura RHB RHB Bank L Ltd., Singapore RHB
» CIMB Bank Berhad, Singapura CIMB
» CIMB Bank Berhad, Singapore CIMB
» CIMB Bank Berhard, Singapore CIMB
» Risiko pasar lanjutan Market risk continued
» Risiko kredit lanjutan Credit risk continued
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