Structure of subsidiaries GENERAL INFORMATION continued b. Struktur entitas anak
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
b. Standar dan interpretasi standar akuntansi keuangan baru beserta revisi yang berlaku
efektif pada tahun 2015 lanjutanb. New and revised financial accounting standards
and interpretations which become effective in 2015 continued Standar baru, revisi dan interpretasi yang telah diterbitkan namun belum berlaku efektif untuk tahun buku yang dimulai pada atau setelah tanggal 1 Januari 2015 adalah sebagai berikut: New standards, amendments and interpretations issued but not yet effective for the financial year beginning 1 January 2015 are as follows: - PSAK No. 4 Revisi 2015 “Laporan Keuangan Tersendiri” - SFAS No. 4 Revised 2015 “Separate Financial Statements” - PSAK No. 5 Revisi 2015 “Segmen Operasi” - SFAS No. 5 Revised 2015 “Operating Segment” - PSAK No. 7 Revisi 2015 “Pengungkapan Pihak- pihak berelasi” - SFAS No. 7 Revised 2015 “Related Party Disclosure” - PSAK No. 15 Revisi 2015 “Investasi pada Entitas Asosiasi dan Ventura Bersama” - SFAS No. 15 Revised 2015 “Investment in Associates and Joint Ventures” - PSAK No. 16 Revisi 2015 “Aset Tetap” - SFAS No. 16 Revised 2015 “Fixed Asset” - PSAK No. 19 Revisi 2015 “Aset takberwujud” - SFAS No. 19 Revised 2015 “Intangible A sset” - PSAK No. 22 Revisi 2015 “Kombinasi Bisnis” - SFAS N o. 22 Revised 2015 “Business C ombination” - PSAK No. 25 Revisi 2015 “Kebijakan Akuntansi, Perubahan Estimasi Akuntansi dan Kesalahan” - SFAS No. 25 Revised 2015 “Accounting Policies, Changes in Accounting Estimates and Errors” - PSAK No. 53 Revisi 2015 “Pembayaran Berbasis Saham” - SFAS No. 53 Revised 2015 “Share Based Payment” - PSAK No. 65 Revisi 2015 “Laporan Keuangan Konsolidasian” - SFAS No. 65 Revised 2015 “Consolidated Financial Statements” - PSAK No. 66 Revisi 2015 “Pengaturan Bersama” - SFAS No. 66 Revised 2015 “Joint Arrangements” - PSAK No. 69 “Agrikultur” - PSAK 68 Revisi 2014 “Pengukuran Nilai Wajar ” - SFAS No. 69 “Agriculture” - SFAS 68 Revised 2014 “Fair Value Measurement ” - ISAK No. 30 “Pungutan” - ISAK No. 30 “Collection” - ISAK No. 31 “Interpretasi atas Ruang Lingkup PSAK 13 “Properti investasi” - ISAK No. 31 “Interpretation of PSAK 13 “Investing Properties” PSAK No. 1 Revisi 2015 dan ISAK No. 31 Revisi 2015 akan berlaku efektif sejak 1 Januari 2017 dan penerapan dini diperkenankan. PSAK No. 69 akan berlaku efektif pada 1 Januari 2018, sehingga demikian amandemen PSAK 16 Revisi 2015 yang terkait dengan aset agrikultur juga akan berlaku efektif pada 1 Januari 2018. Standar-standar lainnya akan berlaku efektif pada 1 Januari 2016. SFAS No. 1 Revised 2015 and ISAK No. 31 Revised 2015 will be effective from 1 January 2017 and early adoption is allowed. SFAS No. 69 will be effective from 1 January 2018, and therefore Amendment SFAS No. 16 Revised 2015 which relates to agriculture assets will be effective from 1 January 2018. The remaining standards will be effective from 1 January 2016. Pada tanggal pengesahan laporan keuangan konsolidasian, manajemen masih mempelajari dampak yang mungkin timbul dari penerapan standar baru dan revisi tersebut terhadap laporan keuangan konsolidasian. As at the authorisation date of these consolidated financial statements, the Company is still evaluating the potential impact of these new and revised PSAK to its consolidated financial statements.Parts
» Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2015
» Establishment and general information
» Establishment and general information continued
» Structure of subsidiaries GENERAL INFORMATION continued b. Struktur entitas anak
» Dasar penyusunan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Standar dan interpretasi standar akuntansi keuangan baru beserta revisi yang berlaku
» New and revised financial accounting standards
» Konsolidasi Consolidation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Konsolidasi lanjutan Consolidation continued
» Konsolidasi lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset keuangan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset keuangan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Classification, SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pengakuan dan pengukuran Recognition and measurement
» Recognition and SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Piutang usaha dan piutang lain-lain
» Piutang SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Trade and other receivables continued
» Piutang subsidi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Persediaan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Persediaan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Properti investasi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Investment property SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Properti investasi lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Investment property continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset tetap SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Property, plant and equipment
» Aset tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Property, plant and equipment continued
» Penurunan nilai aset non-keuangan
» Penurunan nilai aset non-keuangan lanjutan
» Utang usaha SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Trade payables SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Provisi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Provisi lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pinjaman SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Imbalan kerja SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Imbalan kerja lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Selisih transaksi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Difference in SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pajak penghasilan kini dan tangguhan
» Pajak penghasilan kini dan tangguhan lanjutan
» Current and deferred income tax continued
» Penghasilan kini SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pengakuan pendapatan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Revenue recognition SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pengakuan pendapatan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Revenue recognition continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pengakuan beban SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Foreign currency translation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» RESTATEMENT OF Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2015
» Market risk continued FINANCIAL RISK MANAGEMENT continued a. Risiko pasar lanjutan
» Credit risk continued FINANCIAL RISK MANAGEMENT continued b. Risiko kredit lanjutan
» Risiko likuiditas FINANCIAL RISK MANAGEMENT continued b. Risiko kredit lanjutan
» Liquidity risk continued FINANCIAL RISK MANAGEMENT continued c. Risiko likuiditas lanjutan
» Estimasi nilai wajar FINANCIAL RISK MANAGEMENT continued c. Risiko likuiditas lanjutan
» Fair value estimation continued
» Capital management FINANCIAL RISK MANAGEMENT continued e. Manajemen modal
» ESTIMASI DAN PERTIMBANGAN AKUNTANSI YANG PENTING
» Estimasi penurunan nilai piutang
» Menentukan pajak penghasilan CRITICAL ACCOUNTING
» Menentukan pajak penghasilan lanjutan
» Menentukan metode CRITICAL ACCOUNTING
» Kewajiban imbalan pasca kerja
» KOMBINASI BISNIS BUSINESS COMBINATIONS
» BUSINESS COMBINATIONS continued Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2015
» CASH AND CASH EQUIVALENTS 2015
» CASH AND CASH EQUIVALENT continued
» PIUTANG USAHA TRADE RECEIVABLES
» Piutang subsidi Piutang subsidi yang belum ditagih
» OTHER RECEIVABLES Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2015
» INVENTORIES Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2015
» ADVANCES AND PREPAYMENTS Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2015
» INVESTMENT PROPERTIES Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2015
» ASET TIDAK LANCAR LAINNYA OTHER NON-CURRENT ASSETS
» OTHER NON-CURRENT ASSETS continued
» SHORT-TERM LOAN Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2015
» SHORT-TERM LOANS continued Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2015
» BEBAN AKRUAL ACCRUED EXPENSES
» LIABILITAS IMBALAN KERJA JANGKA PENDEK SHORT-TERM
» LONG-TERM LOANS Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2015
» Program imbalan pasca kerja dan imbalan kerja jangka panjang lainnya
» Post-employment benefit plans and other long-term employee benefits
» Program imbalan pasca kerja Post-employment benefit plans
» Program imbalan pasca kerja dan imbalan kerja jangka panjang lainnya lanjutan
» Post-employment benefit plans and other long-term employee benefits continued
» Program imbalan pasca kerja lanjutan Post-employment
» Program imbalan kerja jangka panjang lainnya
» Provisi imbalan karyawan Provision for employee benefits
» Provisi imbalan karyawan lanjutan Provision for employee benefits continued
» Asumsi-asumsi aktuarial Actuarial assumptions
» Asumsi-asumsi aktuarial lanjutan Actuarial assumptions continued
» LIABILITAS KEUANGAN JANGKA PENDEK LAINNYA
» OTHER SHORT-TERM FINANCIAL LIABILITIES
» SHARE CAPITAL Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2015
» PENCADANGAN SALDO LABA DAN DISTRIBUSI LABA
» APPROPRIATIONS OF RETAINED EARNING AND DISTRIBUTIONS OF INCOME
» SELISIH TRANSAKSI DENGAN PIHAK NON- PENGENDALI
» DIFFERENCE IN TRANSACTION WITH NON- CONTROLLING PARTIES
» NON-CONTROLLING INTEREST 2015 PENDAPATAN REVENUE
» Beban penjualan Selling expenses
» General and administrative expenses
» BEBANPENDAPATAN LAINNYA - BERSIH OTHER EXPENSESINCOME - NET
» BIAYA KEUANGAN FINANCE COSTS
» Prepaid taxes TAXATION a. Pajak dibayar dimuka
» Beban pajak penghasilan Income tax expense
» Income tax expense continued
» Aset dan liabilitas pajak tangguhan Deferred tax assets and liabilities
» Administrasi pajak Tax administration
» Nature of relationship RELATED PARTIES INFORMATION a. Sifat hubungan
» Nature of relationship continued
» Transaction details RELATED PARTIES INFORMATION continued b. Rincian transaksi
» Transaction details continued RELATED PARTIES INFORMATION continued b. Rincian transaksi lanjutan
» Kompensasi manajemen kunci Key management compensation
» FINANCIAL ASSETS Pupuk Kaltim | Laporan Keuangan PPKT LKT Des 2015
» Commitments i. Penugasan dari pemerintah
» Public service obligation Pengadaan
» Perikatan lanjutan Commitments continued
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