Selisih Nilai Transaksi Restrukturisasi dengan
2. KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN
lanjutan2. SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES continued gg. Pencabutan Standar Akuntansi lanjutan gg. Revocation Accounting Standard continued Pencabutan Pernyataan Standar Akuntansi Keuangan PPSAK No. 7, Pencabutan PSAK No. 44: “Akuntansi Aktivitas Pengembang Real Estat” terutama paragraf 56-61: Penyajian, yang berlaku efektif untuk periode tahun buku yang dimulai pada atau setelah 1 Januari 2012. Statement of Financial Accounting Standards Revocation PPSAK No. 7, Revocation PSAK No. 44: “Accounting for Real Estate Development Activities” maily paragraph 56-61: Presentation, effective on or after January 1, 2012. Grup menyajikan aset dan liabilitas tidak dikelompokkan unclassified menurut lancar dan tidak lancar dalam laporan posisi keuangan konsolidasian sesuai dengan standar sebelumnya. Oleh karena PPSAK No. 7, Grup menyajikan aset dan liabilitas berdasarkan aset lancar dan tidak lancar atau liabilitas jangka pendek dan jangka panjang sebagai klasifikasi yang terpisah dalam laporan posisi keuangan konsolidasian pada tanggal 31 Desember 2012 dan menyajikan kembali laporan posisi keuangan konsolidasian pada tanggal 31 Desember 2011 dan 1 Januari 2011 31 Desember 2010. Group present unclassified assets and liabilities according to current and non-current assets in the consolidated statements of financial position in accordance with previous standards. Because of PPSAK No. 7, the Group classify assets and liabilities based on current and non-current assets and current and non-current liabilities separately in the consolidated statements of financial position as of December 31, 2012 and restated consolidated statements of financial position as of December 31, 2011 and January 1, 2011December 31, 2010. Berikut ini pencabutan Standar Akuntansi yang telah dikeluarkan oleh Dewan Standar Akuntansi Keuangan DSAK efektif berlaku pada atau setelah tanggal 1 Januari 2012, yang tidak relevan terhadap laporan keuangan: The following summarizes the accounting standards issued by the Financial Accounting Standards Board DSAK effective on or after January 1, 2012, that are not relevant or significant impact to the financial statement: Pencabutan Pernyataan Standar Akuntansi Keuangan PPSAK No. 8, Pencabutan PSAK No. 27: “Akuntansi Koperasi” Pencabutan Pernyataan Standar Akuntansi Keuangan PPSAK No. 9, Pencabutan ISAK No. 5: “Pelaporan Perubahan Nilai Wajar Investasi Efek” Pencabutan Pernyataan Standar Akuntansi Keuangan PPSAK No. 11, Pencabutan PSAK No. 39: “Akuntansi Kerja Sama Operasi” Statement of Financial Accounting Standards Revocation PPSAK No. 8, Revocation PSAK No. 27: “Accounting Cooperative” Statement of Financial Accounting Standards Revocation PPSAK No. 9, Revocation PSAK No. 5: “Reporting Chages In Fair Value of Investment Securities” Statement of Financial Accounting Standards Revocation PPSAK No. 11, Revocation PSAK No. 39: “Accounting for Joint Operation” hh. Hak Pengusahaan Jalan Tol hh. Toll Road Concession Rights Assets Aset hak pengusahaan jalan tol merupakan hak konsesi dari Pemerintah Republik Indonesia berupa pengusahaan jalan tol ruas Kanci - Pejagan, Jawa Tengah yang diberikan kepada PT Semesta Marga Raya, Entitas Anak. Toll road concession rights are granted by the Government of Indonesia in the form of toll road concession at Kanci - Pejagan, Central Java, to PT Semesta Marga Raya, a Subsidiary. Aset jalan tol terdiri dari jalan dan jembatan, gerbang dan bangunan pelengkap jalan tol dan sarana pelengkap jalan tol dicatat sebagai aset hak pengusahaan jalan tol yang dinyatakan sebesar nilai wajar pada tanggal revaluasian dikurangi akumulasi penyusutan dan akumulasi rugi penurunan nilai yang terjadi setelah tanggal revaluasi. Toll road assets consist of toll road and bridges, toll gates and supporting buildings and toll facilities and equipment are recorded as toll concession rights assets and are stated at fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.Parts
» 98.90 99.99 60.00 100.00 90.00 100.00 Bakrieland Goes to Campus Bakrieland Goes to Campus
» Socio-economic dimension Prosperous Village Program Sosial Keagamaan Kontribusi Hewan Qurban
» Green Area Design Green Building and Construction
» Fossil Fuel Consumption Reduction Program Fossil Fuel Consumption Reduction Program
» Etika Bisnis dan Pedoman Perilaku
» Organ Perusahaan Social and Health Dimension
» Good Corporate Governance Principle
» Business Ethic and Code of Conduct
» The Company Organ Social and Health Dimension
» Hak dan Tanggung Jawab Pemegang Saham
» Hak dan Tanggung Jawab Pemangku Kepentingan
» Pernyataan tentang Penerapan GCG
» Rights and Responsibilities of Shareholders
» Rights and Responsibilities of Stakeholders
» Statement on GCG Application
» Internalisasi Praktik GCG Social and Health Dimension
» GCG Practices Internalization Social and Health Dimension
» Bakrieland’s Support in Promoting Ethical Behavior Management Leadership and Commitment
» Kecukupan Kerangka dan Praktik Manajemen Risiko
» Proses Pengambilan Keputusan Social and Health Dimension
» Adequacy of Risk Management Framework and Practices
» Decision-making Process Social and Health Dimension
» Understanding and Application of GCG Principles
» Risiko Suku Bunga Social and Health Dimension
» Interest Rate Risk Social and Health Dimension
» Risiko Kredit Social and Health Dimension
» Credit Risk Social and Health Dimension
» Risiko Usaha Social and Health Dimension
» Business Risk Social and Health Dimension
» Risiko Sistem Teknologi Social and Health Dimension
» Systems Technology Risk Social and Health Dimension
» Risiko Hukum Risiko Reputasi Legal Risk Reputation Risk
» Kegiatan Media Social and Health Dimension
» Media Relations Social and Health Dimension
» Corporate Advertisement Social and Health Dimension
» Corporate Advertisement Marketing Events
» Socio-Religious Dimension Donation of Sacriicial Animals Ketentuan Umum
» Ikhtisar Data Keuangan Penting
» Summary of Key Financial Information
» Laporan Dewan Komisaris Twitter
» The Board of Commissioners Report
» The Board of Directors Report
» Analisis dan Pembahasan Manajemen
» Management Analysis and Discussion
» Tata Kelola Perusahaan Corporate Governance
» UMUM GENERAL Audited Annual Financial Statements
» UMUM lanjutan GENERAL continued
» Laporan Keuangan Tahunan yang Telah Diaudit Penawaran Umum Efek dan Obligasi Entitas Induk
» Penawaran Umum Efek dan Obligasi Entitas Induk lanjutan
» UMUM lanjutan Struktur Entitas Anak The Structure of Subsidiaries
» GENERAL continued Struktur Entitas Anak The Structure of Subsidiaries
» UMUM lanjutan Struktur Entitas Anak lanjutan The Structure of Subsidiaries continued
» GENERAL continued Struktur Entitas Anak lanjutan The Structure of Subsidiaries continued
» Struktur Entitas Anak lanjutan The Structure of Subsidiaries continued
» UMUM lanjutan Dewan Komisaris, Direksi dan Karyawan Board
» GENERAL continued Dewan Komisaris, Direksi dan Karyawan Board
» KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN SUMMARY OF SIGNIFICANT ACCOUNTING
» KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN
» SUMMARY OF SIGNIFICANT ACCOUNTING
» Prinsip-prinsip Konsolidasian lanjutan Principles of Consolidation continued
» Kombinasi Bisnis lanjutan Business Combinations continued
» Kas dan Setara Kas Cash and Cash Equivalents
» Transaksi dengan Pihak - pihak Berelasi
» Transactions with Related Parties continued
» Biaya Dibayar di Muka Prepaid Expenses
» Transaksi dan Saldo Dalam Mata Uang Asing lanjutan
» Foreign Currency Transactions and Balances continued
» Aset dan Liabilitas Keuangan Aset
» Tanah yang Belum Dikembangkan Land Bank
» Penyertaan Saham pada Entitas Asosiasi
» Penyertaan Saham pada Entitas
» Investment in Shares of Stock in Associated
» Aset Tetap lanjutan Fixed Assets continued
» Penurunan Nilai Aset Non-Keuangan lanjutan Impairment of Non-Financial Assets continued
» Sewa lanjutan Leases continued
» Beban Emisi Saham Stock Issuance Cost
» Pengakuan Pendapatan dan Beban lanjutan
» Perpajakan lanjutan Taxation continued
» Selisih Nilai Transaksi Restrukturisasi dengan
» Imbalan Kerja Karyawan lanjutan Employees’ Benefits continued
» Kompensasi Berbasis Saham Twitter
» PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN
» USE OF JUDGEMENTS, ESTIMATES AND
» PENDIRIAN, AKUISISI DAN DIVESTASI ENTITAS
» ESTABLISHMENT, ACQUISITION AND Informasi Segmen lanjutan Segment Information continued
» CASH AND CASH EQUIVALENTS continued
» INVESTASI JANGKA PENDEK Informasi Segmen lanjutan Segment Information continued
» SHORT-TERM INVESTMENT Informasi Segmen lanjutan Segment Information continued
» INVESTASI JANGKA PENDEK lanjutan
» SHORT-TERM INVESTMENT continued Informasi Segmen lanjutan Segment Information continued
» PIUTANG USAHA Informasi Segmen lanjutan Segment Information continued
» TRADE RECEIVABLES Informasi Segmen lanjutan Segment Information continued
» PIUTANG USAHA lanjutan Informasi Segmen lanjutan Segment Information continued
» TRADE RECEIVABLES continued Informasi Segmen lanjutan Segment Information continued
» PIUTANG LAIN-LAIN Informasi Segmen lanjutan Segment Information continued
» OTHER RECEIVABLES Informasi Segmen lanjutan Segment Information continued
» PIUTANG LAIN-LAIN lanjutan Informasi Segmen lanjutan Segment Information continued
» OTHER RECEIVABLES continued Informasi Segmen lanjutan Segment Information continued
» PERSEDIAAN Informasi Segmen lanjutan Segment Information continued
» INVENTORIES Informasi Segmen lanjutan Segment Information continued
» PERSEDIAAN lanjutan Informasi Segmen lanjutan Segment Information continued
» INVENTORIES continued Informasi Segmen lanjutan Segment Information continued
» UANG MUKA DAN BIAYA DIBAYAR DI MUKA ADVANCES AND PREPAID EXPENSES
» UANG MUKA DAN BIAYA DIBAYAR DI MUKA lanjutan
» ADVANCES AND PREPAID EXPENSES continued
» DANA DALAM PEMBATASAN RESTRICTED FUNDS
» DANA DALAM PEMBATASAN lanjutan RESTRICTED FUNDS continued
» PENYERTAAN SAHAM PADA ENTITAS ASOSIASI INVESTMENT
» PENYERTAAN SAHAM PADA ENTITAS ASOSIASI lanjutan
» INVESTMENT IN Informasi Segmen lanjutan Segment Information continued
» TANAH YANG BELUM DIKEMBANGKAN lanjutan LAND BANK continued
» PROPERTI INVESTASI INVESTMENT PROPERTIES
» PROPERTI INVESTASI lanjutan INVESTMENT PROPERTIES continued
» HAK PENGUSAHAAN JALAN TOL TOLL ROAD CONCESSION RIGHT
» HAK PENGUSAHAAN JALAN TOL lanjutan TOLL ROAD CONCESSION RIGHT continued
» FIXED ASSETS Informasi Segmen lanjutan Segment Information continued
» ASET TAKBERWUJUD INTANGIBLE ASSETS
» ASET TAKBERWUJUD lanjutan INTANGIBLE ASSETS continued
» OPERASI YANG DIHENTIKAN DISCONTINUED OPERATIONS
» OPERASI YANG DIHENTIKAN lanjutan DISCONTINUED OPERATIONS continued
» ASET LAIN-LAIN lanjutan OTHER ASSETS continued
» UTANG BANK JANGKA PENDEK SHORT-TERM BANK LOANS
» UTANG BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued
» UTANG USAHA lanjutan TRADE PAYABLES continued
» UTANG LAIN-LAIN OTHER PAYABLES
» UTANG LAIN-LAIN lanjutan OTHER PAYABLES lanjutan
» BIAYA MASIH HARUS DIBAYAR ACCRUED EXPENSES
» UANG MUKA PELANGGAN ADVANCES FROM CUSTOMERS
» PENDAPATAN DITANGGUHKAN DEFERRED INCOME
» PERPAJAKAN TAXATION Goodwill Negatif Negative Goodwill
» Rekonsiliasi pajak penghasilan badan
» Manfaat beban pajak tangguhan
» Aset liabilitas pajak tangguhan
» Administrasi dan perubahan peraturan
» Surat Ketetapan Pajak Kurang Bayar
» UTANG BANK DAN LEMBAGA KEUANGAN JANGKA PANJANG LONG-TERM BANK AND FINANCIAL INSTITUTION LOANS
» PT Bank Bukopin Tbk. Bukopin lanjutan PT Bank Bukopin Tbk. Bukopin continued
» PT Bank Negara Indonesia Persero Tbk. BNI lanjutan
» PT Bank Rakyat Indonesia Persero Tbk. BRI lanjutan
» PT Bank Rakyat Indonesia Persero Tbk. BRI continued
» UTANG BANK DAN LEMBAGA KEUANGAN JANGKA PANJANG lanjutan
» LONG-TERM BANK AND FINANCIAL INSTITUTION LOANS continued
» PT Bank Tabungan Negara Persero Tbk. BTN lanjutan
» PT Bank Pembangunan Daerah Jawa Barat dan Banten Tbk. BJB
» PT Bank CIMB Niaga Tbk. CIMB Niaga lanjutan PT Bank CIMB Niaga Tbk. CIMB Niaga
» PT Bank Syariah Bukopin PT Bank Syariah Bukopin
» PT Bank Syariah Mandiri Tbk. PT Bank Syariah Mandiri Tbk.
» PT Bank OCBC NISP Tbk., PT Bank QNB Kesawan Tbk. dan PT Bank Himpunan Saudara
» PT Bank OCBC NISP Tbk., PT Bank QNB Kesawan Tbk. and PT Bank Himpunan Saudara
» Beleggingsmaatschappij Broem B.V. lanjutan Beleggingsmaatschappij Broem B.V. continued
» Raiffeisien Bank International AG, Labuan Branch Raiffeisien Bank International AG, Labuan
» UTANG USAHA JANGKA PANJANG LONG-TERM TRADE PAYABLES
» UTANG OBLIGASI BONDS PAYABLE
» UTANG OBLIGASI lanjutan BONDS PAYABLE continued
» Equity-Linked Bonds Bakrieland Development Investment Pte Ltd. Tahun 2010 lanjutan
» Bakrieland Development Investment Pte Ltd. Equity-Linked Bonds Year 2010 continued
» Obligasi I Bakrieland Development Tahun 2008 lanjutan
» Bakrieland Development bonds I Year 2008 continued
» Sukuk Ijarah I Bakrieland Development Tahun 2009
» UTANG PEMBELIAN ASET TETAP LOAN OF PURCHASE OF FIXED ASSETS
» UTANG PEMBELIAN ASET TETAP lanjutan LOAN OF PURCHASE OF FIXED ASSETS
» MODAL SAHAM lanjutan CAPITAL STOCK continued
» WARAN WARRANT Bakrieland Development Sukuk Ijarah I Year 2009
» WARAN lanjutan WARRANT continued
» TAMBAHAN MODAL DISETOR - BERSIH ADDITIONAL PAID-IN CAPITAL - NET
» SAHAM YANG DIPEROLEH KEMBALI TREASURY STOCK
» PENGHASILAN USAHA BERSIH NET REVENUES
» BEBAN POKOK PENGHASILAN COST OF REVENUES
» BEBAN USAHA OPERATING EXPENSES
» PENGHASILAN BEBAN BUNGA DAN KEUANGAN INTEREST INCOME EXPENSES AND FINANCIAL
» PENGHASILAN BEBAN LAIN-LAIN OTHERS INCOME EXPENSES
» KOMPENSASI KARYAWAN BERBASIS SAHAM STOCK BASED COMPENSATION
» KOMPENSASI KARYAWAN BERBASIS SAHAM lanjutan
» STOCK BASED COMPENSATION continued
» IMBALAN KERJA KARYAWAN EMPLOYEES’ BENEFITS
» RESTRUKTURISASI UTANG DEBT RESTRUCTURING
» TRANSAKSI DAN SALDO DENGAN PIHAK-PIHAK BERELASI
» TRANSACTIONS AND BALANCES WITH RELATED PARTIES
» TRANSAKSI DAN SALDO DENGAN PIHAK-PIHAK BERELASI lanjutan
» TRANSACTIONS AND BALANCES WITH RELATED PARTIES continued
» Penghasilan dan piutang usaha
» Penghasilan dan piutang usaha lanjutan
» Revenue and trade receivables continued
» Piutang pihak berelasi Twitter
» Piutang pihak berelasi lanjutan
» Due from related parties continued
» Utang pihak berelasi Twitter
» Pendapatan ditangguhkan lanjutan Twitter
» SEGMEN USAHA SEGMENT INFORMATION
» SEGMEN USAHA lanjutan SEGMENT INFORMATION continued
» Income loss from operations continued 2012
» PERJANJIAN - PERJANJIAN DAN KOMITMEN PENTING lanjutan
» SIGNIFICANT AGREEMENTS AND COMMITMENT continued
» KEPENTINGAN NON PENGENDALI NON-CONTROLLING INTEREST
» Ekuitas - kepentingan non-pengendali
» KEPENTINGAN NON PENGENDALI lanjutan NON-CONTROLLING INTEREST continued
» Ekuitas - kepentingan non-pengendali lanjutan
» Equity - non-controlling interest continued
» Jumlah laba yang dapat diatribusikan kepada
» SELISIH NILAI TRANSAKSI RESTRUKTURISASI ENTITAS SEPENGENDALI
» DIFFERENCE IN VALUE OF RESTRUCTURING TRANSACTION WITH ENTITIES UNDER COMMON
» SELISIH TRANSAKSI PERUBAHAN EKUITAS ENTITAS ASOSIASI
» DIFFERENCE IN THE EQUITY TRANSACTIONS OF ASSOCIATED COMPANIES
» LABA PER SAHAM DASAR BASIC INCOME PER SHARE
» TUJUAN DAN KEBIJAKAN RISIKO MANAJEMEN KEUANGAN
» FINANCIAL RISK MANAGEMENT OBJECTIVE AND POLICIES
» TUJUAN DAN KEBIJAKAN RISIKO MANAJEMEN KEUANGAN lanjutan
» FINANCIAL RISK MANAGEMENT OBJECTIVE AND POLICIES continued
» KELOMPOK INSTRUMEN KEUANGAN FINANCIAL INSTRUMENTS BY CATEGORY
» KELOMPOK INSTRUMEN KEUANGAN lanjutan FINANCIAL
» DAMPAK EKONOMI KRISIS GLOBAL TERHADAP KELANGSUNGAN USAHA GRUP
» IMPACT OF GLOBAL ECONOMICS CRISIS ON GROUP GOING CONCERN
» DAMPAK EKONOMI KRISIS GLOBAL TERHADAP
Show more