Piutang Receivables SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING
Lanjutan2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Continued h. Persediaanh. Inventories
Persediaan dinyatakan sebesar nilai yang lebih rendah antara biaya perolehan atau nilai realisasi neto the lower of cost or net realizable value. Biaya perolehan ditentukan dengan metode rata-rata average method. Penyisihan persediaan usang ditentukan berdasarkan hasil penelaahan atas keadaan persediaan pada akhir periode. Inventories are valued at the lower of cost or net realizable value. Cost is determined using the average method. Allowance for inventory obsolescence is provided based on a review of the condition of inventories at the end of the period. i. Beban Dibayar dimuka i. Prepaid Expenses Beban dibayar dimuka diamortisasi selama masa manfaat masing-masing biaya menggunakan metode garis lurus. Prepaid expenses are amortized over the period benefited using the straight-line method.j. Piutang Plasma
j. Due from
Plasma Plasma merupakan kebijakan Pemerintah Indonesia berkaitan dengan kerjasama pengembangan perkebunan. Sebagai pihak inti, Entitas Anak tertentu berkewajiban untuk melatih dan mengawasi Plasma dan membeli hasil perkebunan milik Plasma. Plasma is a policy of the Government of Indonesia in connection with the development of plantations. Certain Subsidiaries, being a major part of the project, are required to train and control the Plasma project, as well as purchase Plasma plantation crops. Piutang plasma merupakan biaya-biaya yang dikeluarkan untuk pengembangan perkebunan plasma yang meliputi pengeluaran yang dibiayai oleh bank dan yang sementara dibiayai oleh Perusahaan menunggu pendanaan dari bank. Due from Plasma represents costs incurred for plasma plantation development which include costs for plasma plantations funded by banks and temporarily being self-funded by the Company awaiting bank funding. Piutang plasma juga termasuk pinjaman talangan kredit, pinjaman pupuk serta sarana produksi pertanian lainnya kepada petani. Biaya-biaya ini akan ditagihkan kembali ke petani plasma. Due from Plasma also includes advances to plasma farmers for topping up loan installments to banks, advances on fertilizers and other agricultural supplies. These costs will be reimbursed by the plasma farmers.k. Investasi pada Entitas Asosiasi dan Entitas
Pengendali k. Investments in Associates and Jointly-Controlled Entities Entitas asosiasi adalah suatu entitas, dimana Kelompok Usaha mempunyai pengaruh signifikan dan bukan merupakan entitas anak Catatan 2b maupun bagian partisipasi dalam ventura bersama. Kepemilikan, secara langsung maupun tidak langsung, 20 atau lebih hak suara investee dianggap pemilikan pengaruh signifikan, kecuali dapat dibuktikan dengan jelas hal yang sebaliknya. An associate is an entity, over which the Group has significant influence and that is neither a subsidiary Note 2b nor an interest in a joint venture. Direct or indirect ownership of 20 or more of the voting power of an investee is presumed to be an ownership of significant influence, unless it can be clearly demonstrated that this is not the case. PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIOD ENDED JUNE 30, 2015 Expressed in thousands of Rupiah, unless otherwise stated 332. IKHTISAR KEBIJAKAN AKUNTANSI PENTING
Parts
» PT Bakrie Sumatera Plantations Tbk 30 June 2015
» Pendirian Perusahaan Company’s Establishment
» Penawaran Umum Saham Perdana Initial Public Offering
» Dewan Komisaris dan Direksi serta Karyawan Boards of Commissioners and Directors and
» Struktur Entitas Anak Structure of Subsidiaries
» UMUM Lanjutan UMUM Lanjutan UMUM Lanjutan UMUM Lanjutan GENERAL Continued
» UMUM Lanjutan GENERAL Continued
» UMUM Lanjutan PT Bakrie Sumatera Plantations Tbk 30 June 2015
» Faktor Musiman dalam Operasi Seasonality of Operations
» Penyelesaian Laporan Keuangan Konsolidasian Completion of Consolidated Financial Statements
» Dasar Penyusunan Laporan Keuangan Konsolidasian dan Pernyataan Kepatuhan
» Basis of Preparation of the Consolidated Financial Statements and Statement of Compliance
» Prinsip-prinsip Konsolidasi Principles of Consolidation
» Kombinasi bisnis Business combination
» Kas dan Setara Kas Cash and Cash Equivalents
» Instrumen Keuangan Financial Instruments
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Transaksi dengan Pihak-Pihak Berelasi Transactions with Related Parties
» Piutang Receivables SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Beban Dibayar dimuka Prepaid
» Piutang Plasma SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Due from SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Investasi pada Entitas Asosiasi dan Entitas
» Tanaman Perkebunan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Plantations SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Restricted Funds SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Proyek Pengembangan Usaha Business Development Projects
» Beban Tangguhan Hak atas Tanah Deferred Cost of Land Rights
» Dividen Dividends SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Imbalan Kerja SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Employee Benefits SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Biaya Pinjaman Borrowing Costs
» Stock Issuance Costs SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Provisi dan Kontinjensi Provisions and Contingencies
» Pengakuan Pendapatan dan Beban Revenue and Expenses Recognition
» Transaksi dan Saldo Mata Uang Asing Foreign Currency Transactions and Balances
» Pajak Penghasilan Income SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Pertimbangan Judgments CRITICAL ACCOUNTING ESTIMATES AND JUDGMENTS
» Estimasi dan Asumsi Estimates
» ESTIMASI DAN PERTIMBANGAN AKUNTANSI YANG PENTING CRITICAL ACCOUNTING ESTIMATES AND JUDGMENTS
» ESTIMASI DAN PERTIMBANGAN AKUNTANSI YANG PENTING
» CRITICAL ACCOUNTING ESTIMATES AND JUDGMENTS KAS DAN SETARA KAS
» CASH AND CASH EQUIVALENT Continued
» PIUTANG USAHA – PIHAK KETIGA TRADE RECEIVABLES – THIRD PARTIES
» PIUTANG LAIN-LAIN - PIHAK KETIGA
» PERSEDIAAN INVENTORIES PT Bakrie Sumatera Plantations Tbk 30 June 2015
» PERSEDIAAN Lanjutan PT Bakrie Sumatera Plantations Tbk 30 June 2015
» INVENTORIES Lanjutan PT Bakrie Sumatera Plantations Tbk 30 June 2015
» DUE FROM PT Bakrie Sumatera Plantations Tbk 30 June 2015
» PIUTANG PLASMA INVESTASI PADA EFEK EKUITAS 10
» INVESTASI PADA EFEK EKUITAS Lanjutan
» Tanaman menghasilkan Mature plantations
» TANAMAN PERKEBUNAN Lanjutan PLANTATIONS Continued TANAMAN PERKEBUNAN Lanjutan
» Tanaman belum menghasilkan Immature plantations
» TANAMAN PERKEBUNAN Lanjutan PLANTATIONS Continued
» TANAMAN PERKEBUNAN Lanjutan PT Bakrie Sumatera Plantations Tbk 30 June 2015
» PLANTATIONS Continued PT Bakrie Sumatera Plantations Tbk 30 June 2015
» ASET TETAP Lanjutan FIXED ASSETS Continued
» ASET TETAP Lanjutan PT Bakrie Sumatera Plantations Tbk 30 June 2015
» FIXED ASSETS Continued PT Bakrie Sumatera Plantations Tbk 30 June 2015
» GOODWILL PT Bakrie Sumatera Plantations Tbk 30 June 2015
» DANA YANG DIBATASI PENGGUNAANYA RESTRICTED FUNDS
» Proyek Sarolangun Sarolangun Project
» PROYEK PENGEMBANGAN USAHA Lanjutan
» BEBAN TANGGUHAN HAK ATAS TANAH DEFERRED COSTS OF LAND RIGHTS
» PINJAMAN BANK JANGKA PENDEK SHORT-TERM BANK LOANS
» PINJAMAN BANK JANGKA PENDEK Lanjutan SHORT-TERM BANK LOANS Continued
» UTANG USAHA - PIHAK KETIGA TRADE PAYABLES - THIRD PARTIES
» UTANG USAHA - PIHAK KETIGA Lanjutan
» TRADE PAYABLES - THIRD PARTIES Continued
» BEBAN MASIH HARUS DIBAYAR ACCRUED EXPENSES
» UTANG DIVIDEN DIVIDENDS PAYABLE
» UANG MUKA PENJUALAN ADVANCES ON SALES
» PINJAMAN JANGKA PANJANG LONG-TERM DEBTS
» PINJAMAN JANGKA PANJANG Lanjutan LONG-TERM DEBTS Continued
» PINJAMAN JANGKA PANJANG Lanjutan
» LONG-TERM DEBTS Continued PT Bakrie Sumatera Plantations Tbk 30 June 2015
» LIABILITAS IMBALAN KERJA KARYAWAN EMPLOYEE BENEFITS LIABILITY
» LIABILITAS IMBALAN KERJA KARYAWAN EMPLOYEE BENEFITS LIABILITY Continued
» LIABILITAS IMBALAN KERJA KARYAWAN
» EMPLOYEE BENEFITS LIABILITY Continued
» Modal ditempatkan dan disetor penuh Issued and fully paid
» MODAL SAHAM Lanjutan PT Bakrie Sumatera Plantations Tbk 30 June 2015
» Cadangan umum General reserve
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL SELISIH KURS KARENA PENJABARAN LAPORAN KEUANGAN
» EXCHANGE DIFFERENCES DUE TO FINANCIAL STATEMENTS TRANSLATION PENJUALAN NETO NET SALES
» PENJUALAN NETO Lanjutan PT Bakrie Sumatera Plantations Tbk 30 June 2015
» NET SALES Continued PT Bakrie Sumatera Plantations Tbk 30 June 2015
» BEBAN POKOK PENJUALAN COST OF SALES
» BEBAN POKOK PENJUALAN Lanjutan
» BEBAN USAHA OPERATING EXPENSES
» BEBAN KEUANGAN - NETO FINANCE COSTS – NET
» LAIN-LAIN - NETO MISCELLANEOUS – NET
» Pajak dibayar Dimuka Prepaid tax
» Taksiran tagihan kelebihan pajak Estimated claims for tax refund
» Manfaat beban pajak penghasilan Income tax benefits expense
» PERPAJAKAN Lanjutan PERPAJAKAN Lanjutan TAXATION Continued
» Pajak tangguhan Deferred tax
» Peraturan Pemerintah Government Regulations
» PERPAJAKAN Lanjutan PERPAJAKAN Lanjutan PERPAJAKAN Lanjutan PERPAJAKAN Lanjutan
» Piutang lain-lain Other receivables
» Piutang pihak berelasi Due from related parties
» Kompensasi Manajemen Kunci Key Management Compensation
» Hubungan dan Sifat Transaksi Pihak Berelasi Relationship and Nature of Related Parties
» LABA PER SAHAM EARNING PER SHARE
» PERJANJIAN DAN IKATAN YANG SIGNIFIKAN SIGNIFICANT AGREEMENTS AND
» PERJANJIAN DAN IKATAN YANG SIGNIFIKAN SIGNIFICANT AGREEMENTS AND COMMITMENTS
» PERJANJIAN DAN IKATAN YANG SIGNIFIKAN
» SIGNIFICANT AGREEMENTS AND COMMITMENTS
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN Lanjutan SEGMENT INFORMATION continued
» INFORMASI SEGMEN Lanjutan PT Bakrie Sumatera Plantations Tbk 30 June 2015
» SEGMENT INFORMATION continued PT Bakrie Sumatera Plantations Tbk 30 June 2015
» LIABILITAS BERSYARAT CONTINGENCIES PT Bakrie Sumatera Plantations Tbk 30 June 2015
» LIABILITAS BERSYARAT Lanjutan PT Bakrie Sumatera Plantations Tbk 30 June 2015
» CONTINGENCIES Continued PT Bakrie Sumatera Plantations Tbk 30 June 2015
» KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES
» KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN
» FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES
» MANAJEMEN MODAL CAPITAL MANAGEMENT
» MANAJEMEN MODAL Lanjutan PT Bakrie Sumatera Plantations Tbk 30 June 2015
» ASET TIDAK LANCAR YANG DIMILIKI UNTUK DIJUAL DAN OPERASI YANG DIHENTIKAN
» NON-CURRENT ASSETS CLASSIFIED AS HELD FOR SALE AND DISCONTINUED OPERATIONS
» INFORMASI TAMBAHAN ARUS KAS SUPPLEMENTARY OF CASH FLOWS ACTIVITIES
» KELANGSUNGAN USAHA GOING CONCERN
» STANDAR AKUNTANSI YANG BARUREVISIAN REVISEDNEW ACCOUNTING STANDARDS
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