Financial Instruments Continued 3. Saling Hapus dari Instrumen Keuangan
3. Ikhtisar Kebijakan Akuntansi
3. Summary of Significant Accounting Lanjutan
Policies Continued n. Instrumen Keuangan Lanjutann. Financial Instruments Continued 6. Penurunan Nilai dari Aset Keuangan
6. Impairment of Financial Assets
Lanjutan Continued If there is evidence of impairment, the cumulative loss - measured as the difference between the acquisition cost and current fair value, less any impairment loss on that investment previously recognized in the statement of income - reclassified from equity to the statement of income. The impairment loss on equity investments is not reversed through the statement of income; increase in fair value after impairment is recognized in equity. Dalam hal instrumen utang diklasifikasikan sebagai aset keuangan AFS, penurunan nilai dievaluasi berdasarkan kriteria yang sama dengan aset keuangan yang dicatat pada biaya perolehan diamortisasi. Pendapatan bunga di masa datang didasarkan pada nilai tercatat yang telah dikurangi dan diakui berdasarkan suku bunga yang digunakan untuk mendiskontokan arus kas masa datang untuk tujuan pengukuran kerugian penurunan nilai. Akrual tersebut dicatat sebagai bagian dari akun “Pendapatan bunga” dalam laporan laba rugi komprehensif. Jika, pada periode berikutnya, nilai wajar instrumen utang meningkat dan peningkatan tersebut secara obyektif dihubungkan dengan peristiwa yang terjadi setelah pengakuan kerugian penurunan nilai pada laporan laba rugi komprehensif, maka kerugian penurunan nilai tersebut harus dipulihkan melalui laporan laba rugi komprehensif. In the case of debt instruments classified as an AFS financial asset, impairment is assessed based on the same criteria as financial assets carried at amortized cost. Future interest income is based on the reduced carrying amount and is accrued based on the rate of interest used to discount future cash flows for the purpose of measuring impairment loss. Such accrual is recorded as part of the “Interest income” account in the statements of income. If, in a subsequent period, the fair value of a debt instrument increases and the increase can be objectively related to an event occurring after the impairment loss was recognized in the statements of income, the impairment loss is reversed through the statements of comprehensive income. Jika terdapat bukti bahwa kerugian penurunan nilai telah terjadi, jumlah kerugian kumulatif yang diukur sebagai selisih antara biaya perolehan dengan nilai wajar kini, dikurangi kerugian penurunan nilai pada investasi yang sebelumnya telah diakui dalam laporan laba rugi komprehensif direklas dari ekuitas ke laporan laba rugi komprehensif. Kerugian penurunan nilai atas investasi ekuitas tidak boleh dipulihkan melalui laporan laba rugi komprehensif; kenaikan nilai wajar setelah penurunan nilai diakui dalam ekuitas. 31Parts
» Establishment and General Information
» Umum Umum Lanjutan BTON Annual Report 2012
» Penawaran Umum Efek Perusahaan Public Offering of Shares of the Company
» Penerapan Implementation Standar Akuntansi Keuangan Baru
» Penerapan BTON Annual Report 2012
» Implementation Standar Akuntansi Keuangan Baru
» Ikhtisar Kebijakan Akuntansi BTON Annual Report 2012
» Pernyataan Kepatuhan Statement of Compliance
» Penyajian Laporan Keuangan Financial Statements Presentation
» Transaksi dan Saldo Dalam Mata Uang Asing Foreign Currency Transactions and Balances
» Foreign Currency Transactions and Balances Lanjutan
» Penggunaan Estimasi Use of Estimates
» Use of Estimates Continued Aset tetap dan penyusutan
» Transaksi dengan Pihak-pihak Berelasi Affiliated transactions
» Affiliated transactions Continued Summary of Significant Accounting Lanjutan
» Cash and Cash Equivalents Investasi Investment
» Investment Continued Investasi Efek
» Piutang Usaha Account Receivable
» Account Receivable Continued Summary of Significant Accounting Lanjutan
» Investasi pada Entitas Asosiasi
» Persediaan Summary of Significant Accounting Lanjutan
» Inventories Summary of Significant Accounting Lanjutan
» Biaya Dibayar di Muka Prepaid Expenses
» Aset Tetap - Pemilikan Langsung
» Property, Plant and Equipment-Direct Acquisitions
» Ikhtisar Kebijakan Akuntansi Summary of Significant Accounting Lanjutan
» Impairment of Non Financial Assets Instrumen Keuangan Financial Instruments
» Financial Instruments Continued Summary of Significant Accounting Lanjutan
» Ikhtisar Kebijakan Akuntansi Ikhtisar Kebijakan Akuntansi Aset Keuangan Financial Assets
» Financial Instruments Continued 1. Aset Keuangan Lanjutan
» Financial Instruments Continued Pengukuran Setelah Pengakuan Awal
» Financial Instruments Continued 3. Saling Hapus dari Instrumen Keuangan
» Ikhtisar Kebijakan Akuntansi Ikhtisar Kebijakan Akuntansi Offsetting of Financial Instruments
» Estimasi Nilai Wajar Instrumen Keuangan
» Amortized Cost of Financial Instruments
» Financial Instruments Continued 6. Penurunan Nilai dari Aset Keuangan
» Ikhtisar Kebijakan Akuntansi Impairment of Financial Assets
» Financial Instruments Continued 7. Summary of Significant Accounting Lanjutan
» Financial Instruments Continued 8. Akuntansi Lindung Nilai
» Financial Instruments Continued 8. Akuntansi Lindung Nilai Lanjutan
» Biaya Emisi Saham Share Issurance Costs
» Pengakuan Pendapatan dan Beban Revenue and Expense Recognition
» Imbalan Kerja Employment Benefits
» Employment Benefits Continued Summary of Significant Accounting Lanjutan
» Summary of Significant Accounting Lanjutan
» Segment Information Summary of Significant Accounting Lanjutan
» Ikhtisar Kebijakan Akuntansi Ikhtisar Kebijakan Akuntansi
» Piutang Usaha Trade Accounts Receivable
» Aset Keuangan Lancar Lainnya Other Current Financial Assets
» Aset Keuangan Lancar Lainnya Lanjutan
» Others Financial Asset Continued
» Saldo dan Transaksi dengan Pihak-pihak
» Balance and Transaction with Related Berelasi
» Balance and Transaction with Related Berelasi Lanjutan
» Persediaan BTON Annual Report 2012
» Inventories BTON Annual Report 2012
» Uang Muka Pembelian BTON Annual Report 2012
» Purchase Advance BTON Annual Report 2012
» Investasi pada Entitas Asosiasi Investment in an Associates
» Investasi pada Entitas Asosiasi Lanjutan Investment in an Associates Continued
» Aset Tetap Property, Plant and Equipment
» Aset Tetap Lanjutan Property, Plant and Equipment Continued
» Hutang Pajak Perpajakan Taxation
» Manfaat Beban Pajak Penghasilan Tax Benefit Expenses
» Hutang Usaha Trade Accounts Payable Perpajakan Lanjutan Taxation Continued
» Perpajakan Lanjutan Taxation Continued
» Beban Akrual Accrued Expenses
» Modal Saham Capital Stock Dividen Dividends
» Tambahan Modal Disetor Additional Paid-In Capital
» Beban Pokok Penjualan Cost of Goods Sold
» Beban Penjualan Selling Expenses
» Beban Umum dan Administrasi General and Administrative Expenses
» Penghasilan Bunga Interest Income
» Laba per Saham Earning Per Share
» Liabilitas Imbalan Kerja Employment Benefits Obligation
» Informasi Segmen Segment Information
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