Pengakuan Pendapatan dan Beban
2. Ikhtisar Kebijakan Akuntansi Signifikan Lanjutan
2. Summary of Significant Accounting Policies Continued
q. Segmen Operasi q. Operating Segment Perusahaan menerapkan PSAK 5 Revisi 2009: Segmen Operasi. Standar mengharuskan entitas untuk mengungkapkan informasi yang memungkinkan pengguna laporan keuangan untuk mengevaluasi sifat dan dampak keuangan dari aktivitas bisnis The Company adopted PSAK 5 Revised 2009: Operating Segments. Standard requires an entity to disclose information which enables users of financial statements to evaluate the nature and financial effects of business activity. Standar juga menyempurnakan definisi segmen operasi dan prosedur yang digunakan untuk mengidentifikasi dan melaporkan segmen operasi. Standar mengharuskan “pendekatan manajemen” dalam menyajikan informasi segmen menggunakan dasar yang sama seperti halnya pelaporan internal. Hal ini tidak menyebabkan tambahan penyajian segmen yang dilaporkan. Perusahaan mengoperasikan dan menjalankan bisnis melalui beberapa segmen operasi. Segmen operasi dilaporkan dengan cara yang konsisten dengan pelaporan internal yang disampaikan kepada pengambil keputusan operasional. Standard also refines the definition of operating segments and the procedures used to identify and report operating segments. Standard requires that management approach in the present segment information using the same base as well as internal reporting. This does not cause additional presentation of the reported segment. The Company operates and conducts business through some of the operating segments. The segment reported operating in a manner consistent with internal reporting provided to operational decision-makers. Pembuat keputusan operasional adalah Dewan Direksi dan Kepala Divisi. Dewan Direksi dan Kepala Divisi menelaah pelaporan internal Perusahaan untuk menilai kinerja dan mengalokasikan sumber daya. Manajemen menentukan operasi segmen berdasarkan laporan ini. Operational decision have made by the Board of Directors and Head of Divisions. Board of Directors and Head of Divisions review of the Company’s internal reporting to assess performance and allocate resources. Management determines the operating segments based on this report.r. Laba per Saham
Laba per Saham dasar dihitung dengan membagi laba bersih residual dengan jumlah rata-rata tertimbang saham yang beredar pada tahun yang bersangkutan.r. Earning per Share
Basic earning per share is computed by dividing net income by the weighted average number of shares outstanding during the year.Parts
» Umum BTON Annual Report 2013
» Establishment and General Information
» Pendirian dan Informasi Umum Lanjutan Establishment and General Information
» Penawaran Umum Efek Perusahaan
» Public Offering of Shares of the Company
» Dasar Pengukuran dan Penyusunan Laporan Keuangan
» Basis Measurement and Presentation of Financial Statements
» Transaksi dengan Pihak-pihak Berelasi Related Parties Transactions
» Instrumen Keuangan Lanjutan Financial Instruments Continued
» Financial Assets BTON Annual Report 2013
» Ikhtisar Kebijakan Akuntansi Signifikan Lanjutan Aset Keuangan Lanjutan Financial Assets Continued
» Liabilitas Keuangan BTON Annual Report 2013
» Financial Liabilities Initial recognition
» Kas dan Setara Kas Cash and Cash Equivalents
» Investasi Deposito Berjangka Summary of Significant Accounting Policies Continued
» Investment Time Deposits Summary of Significant Accounting Policies Continued
» Investasi pada Entitas Asosiasi
» Investasi pada Entitas Asosiasi Lanjutan Investment in an Associates Continued
» Persediaan Summary of Significant Accounting Policies Continued
» Inventories Summary of Significant Accounting Policies Continued
» Prepaid Expenses Summary of Significant Accounting Policies Continued
» Aset Tetap Summary of Significant Accounting Policies Continued
» Fixed Assets Summary of Significant Accounting Policies Continued
» Aset Tetap Lanjutan Fixed Assets Continued
» Impairment of Non Financial Assets
» Penurunan Aset Non Keuangan Lanjutan Impairment of Non Financial Asset Continued
» Biaya Emisi Saham Summary of Significant Accounting Policies Continued
» Share Issurance Costs Summary of Significant Accounting Policies Continued
» Pengakuan Pendapatan dan Beban
» Revenue and Expense Recognition
» Transaksi dan Saldo Dalam Mata Uang Asing
» Foreign Currency Transactions and Balances
» Transaksi dan Saldo Dalam Mata Uang Asing Lanjutan
» Foreign Currency Transactions and Balances Continued
» Pajak Penghasilan Income Tax
» Ikhtisar Kebijakan Akuntansi Signifikan Lanjutan
» Imbalan Kerja Summary of Significant Accounting Policies Continued
» Employment Benefits Summary of Significant Accounting Policies Continued
» Segmen Operasi Operating Segment
» Laba per Saham Summary of Significant Accounting Policies Continued
» Earning per Share Summary of Significant Accounting Policies Continued
» Berdasarkan Pelanggan By Customer
» Berdasarkan Umur hari By Age
» Aset Keuangan Lancar Lainnya Other Current Financial Assets
» Aset Keuangan Lancar Lainnya Lanjutan Other Current Financial Assets Continued
» Saldo dan Transaksi dengan Pihak-pihak Berelasi
» Balance and Transaction with Related Parties
» Saldo dan Transaksi dengan Pihak-pihak Berelasi Lanjutan
» Balance and Transaction with Related Parties Continued
» Persediaan Inventories BTON Annual Report 2013
» Uang Muka Pembelian Purchase Advance
» Biaya Dibayar di Muka Prepaid Expenses
» Investasi pada Entitas Asosiasi Investment in an Associate
» Berdasarkan Pemasok : By Creditor :
» Pajak Dibayar di Muka Prepaid Tax
» Beban Pajak Penghasilan Income Tax Expenses
» Utang Usaha Lanjutan Account Payables Continued Perpajakan Lanjutan Taxation Continued
» Perpajakan Lanjutan Taxation Continued
» Beban Akrual Accrued Expenses
» Dividen Dividends BTON Annual Report 2013
» 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
» Liabilitas Imbalan Kerja Lanjutan
» Employment Benefits Obligation Continued
» Informasi Segmen Segment Information
» Perjanjian dan Perikatan Penting Significant Agreement and Commitment
» Manajemen Risiko Keuangan Financial Risks Management
» Manajemen Risiko Keuangan Lanjutan Financial Risks Management Continued
» Manajemen Risiko Keuangan Lanjutan
» Financial Risks Management Continued
» Pengelolaan Modal Capital Management
» Pengelolaan Modal Lanjutan Capital Management Continued
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