Sewa SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
m. Imbalan Kerja lanjutan m. Employee Benefits continued Grup menerapkan secara retrospektif perubahan yang diatur dalam PSAK revisi ini dan oleh karena itu, laporan posisi keuangan konsolidasian tanggal 31 Desember 2014 dan 1 Januari 201431 Desember 2013 dan laporan laba rugi dan penghasilan komprehensif lain dan laporan perubahan ekuitas konsolidasian untuk tahun yang berakhir pada tanggal 31 Desember 2014, disajikan kembali. Dampak penerapan PSAK revisi ini diungkapkan pada Catatan 33. The Group adopted the change as required by the revised PSAK retrospectively and accordingly, the consolidated statements of financial position as of December 31, 2014 and January 1, 2014December 31, 2013 and the consolidated statements of profit or loss and other comprehensive income and changes in equity for the year ended December 31, 2014, were restated. The impacts of the adoption of the revised PSAK are disclosed in Note 33. Berdasarkan PSAK No. 24 Revisi 2013, perhitungan estimasi beban dan liabilitas imbalan kerja berdasarkan Undang-undang ditentukan dengan metode penilaian aktuaria “Projected Unit Credit”. Under PSAK No. 24 Revised 2013, the calculation of estimated employee benefits expense and liabilities under the Law is determined using the “Projected Unit Credit” valuation method. Pengukuran kembali atas liabilitas aset imbalan pasti neto, yang diakui sebagai penghasilan komprehensif lain, terdiri dari: Remeasurement on net defined benefit liability asset, which recognized as other comprehensive income, consists of: i. Keuntungan dan kerugian aktuarial; i. Actuarial gain and losses; ii. Imbal hasil atas aset program, tidak termasuk jumlah yang dimasukkan dalam bunga neto liabilitas aset; ii. Return on program asset, excluding the amount included in liabilities asset net interest; iii. Setiap perubahan dampak batas aset, tidak termasuk jumlah yang dimasukkan dalam bunga neto atas liabilitas aset. iii. Every changes in asset ceiling, excluding the amount included in liabilities asset net interest. Pengukuran kembali atas liabilitas aset imbalan pasti neto, yang diakui sebagai penghasilan komprehensif lain tidak direklasifikasi ke laba rugi periode berikutnya. Remeasurement on net defined benefit liabilities asset, which recognized as other comprehensive income will not be reclassified subsequently to profit or loss in the next period. Keuntungan dan kerugian aktuarial yang timbul dari penyelesaian dan perubahan asumsi aktuaria dibebankan atau dikreditkan ke ekuitas pada penghasilan komprehensif lainnya pada periodetahun di mana terjadinya perubahan tersebut. Actuarial gain and losses arising from experience adjustments and changes in actuarial assumptions are charged or credited to equity in other comprehensive income in periodyear in which they arise. Keuntungan atau kerugian atas kurtailmen atau penyelesaian suatu program imbalan pasti diakui ketika kurtailmen atau penyelesaian terjadi. Gains or losses on the curtailment or settlement of a defined benefit plan are recognized when the curtailment or settlement occurs. n. Pengakuan Pendapatan dan Beban n. Revenue and Expense Recognition Pendapatan diakui bila besar kemungkinan manfaat ekonomi akan diperoleh oleh Grup dan jumlahnya dapat diukur secara handal. Pendapatan diukur pada nilai wajar imbalan yang diterima. Penjualan neto termasuk cukai atas rokok yang telah dijual dan telah dikurangi retur penjualan, diskon, rabat, dan tidak termasuk pajak pertambahan nilai PPN. Revenue is recognized to the extent that it is probable that the economic benefits will flow to the Group and the revenue can be reliably measured. Revenue is measured at the fair value of the consideration received. Net sales include excise taxes attributable on cigarettes being sold and are net of returns, discounts, rebates and exclude value added taxes VAT.Parts
» Laporan Keuangan Konsolidasian Tahun Yang Berakhir Pada 31 Desember 2015 dan 2014
» Pendirian Perusahaan The Company
» Pendirian Perusahaan lanjutan The Company
» Penawaran Umum Efek Perusahaan
» Dewan Komisaris, Direksi dan Karyawan Boards of Commissioners, Directors and
» Struktur Entitas Anak The Structure of Subsidiaries
» Struktur Entitas Anak lanjutan The Structure of Subsidiaries continued
» Penyelesaian Laporan UMUM lanjutan GENERAL continued
» Dasar Penyusunan Laporan Keuangan Konsolidasian
» Basis of Preparation of Consolidated Financial Statements
» Dasar Penyusunan Laporan Keuangan Konsolidasian lanjutan
» Basis of Preparation of Consolidated Financial Statements continued
» Prinsip-prinsip Konsolidasi Principles of Consolidation
» Prinsip-prinsip Konsolidasi lanjutan Principles of Consolidation continued
» Kas dan Setara Kas Cash and Cash Equivalents
» Setara Kas yang Dibatasi Penggunaannya
» Penyisihan Kerugian Penurunan Nilai Piutang
» Allowance for Impairment Losses on
» Persediaan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Beban Dibayar Dimuka Prepaid Expenses
» Transaksi dengan Pihak-pihak Berelasi Transactions with Related Parties
» Sewa SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Leases continued 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 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Fixed Assets continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Perangkat lunak Software Development Cost
» Perangkat lunak lanjutan Software Development Cost continued
» Penurunan Nilai Aset Non-Keuangan
» Impairment of Non-Financial Assets
» Imbalan Kerja Employee Benefits
» Imbalan Kerja lanjutan Employee Benefits continued
» Pengakuan Pendapatan dan Beban Revenue and Expense Recognition
» Pengakuan Pendapatan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Transaksi dan Saldo Dalam Mata Uang Asing
» Transactions and Balances Denominated in Foreign Currency
» Pajak Penghasilan Income Tax
» Pajak Penghasilan lanjutan Income Tax continued
» Instrumen Keuangan Financial Instruments
» Instrumen Keuangan lanjutan Financial Instruments continued
» Informasi Segmen Segment Information
» IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING lanjutan
» Provisi dan Kontinjensi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Provisions and Contingencies SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya Emisi Saham SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Share Issuance Cost SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Laba per Saham SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Earnings per Share SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Earnings per Share continued
» Peristiwa Setelah Tanggal Pelaporan
» Standar Akuntansi Baru New Accounting Standards
» Standar Akuntansi Baru lanjutan New Accounting Standards continued
» SUMBER ESTIMASI KETIDAKPASTIAN SOURCE OF ESTIMATION UNCERTAINTY
» SUMBER ESTIMASI Laporan Keuangan Konsolidasian Tahun Yang Berakhir Pada 31 Desember 2015 dan 2014
» SOURCE OF Laporan Keuangan Konsolidasian Tahun Yang Berakhir Pada 31 Desember 2015 dan 2014
» SOURCE Laporan Keuangan Konsolidasian Tahun Yang Berakhir Pada 31 Desember 2015 dan 2014
» SETARA KAS Laporan Keuangan Konsolidasian Tahun Yang Berakhir Pada 31 Desember 2015 dan 2014
» INVESTASI JANGKA PENDEK SHORT-TERM INVESTMENTS
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG LAIN-LAIN OTHER RECEIVABLES
» ASET TETAP lanjutan FIXED ASSETS continued
» UTANG USAHA lanjutan TRADE PAYABLES continued
» UTANG LAIN-LAIN OTHER PAYABLES
» UTANG BANK lanjutan BANK LOANS continued
» PT Bank CIMB Niaga Tbk Entitas anak PT Gelora Djaja
» PT Bank CIMB Niaga Tbk lanjutan 2.
» PT Bank CIMB Niaga Tbk continued Entitas anak PT Gelora Djaja lanjutan
» PT Bank Danamon Indonesia Tbk PT Bank Danamon Indonesia Tbk
» PT Bank Danamon Indonesia Tbk lanjutan PT
» PT Bank Central Asia Tbk PT Bank Central Asia Tbk
» PT Bank Central Asia Tbk lanjutan PT Bank Central Asia Tbk continued
» Pajak Dibayar dimuka Prepaid Taxes
» Beban Pajak Penghasilan Income Tax Expense
» Pajak Kini lanjutan Current Tax continued
» Pajak Tangguhan Deferred Tax
» Pajak Tangguhan lanjutan Deferred Tax continued
» Ketetapan Pajak Tax Assessments
» Ketetapan Pajak lanjutan Tax Assessments continued
» LIABILITAS YANG MASIH HARUS DIBAYAR ACCRUED LIABILITIES
» UANG MUKA PELANGGAN ADVANCES FROM CUSTOMERS
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITY
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITY continued
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» TAMBAHAN MODAL DISETOR - NETO ADDITIONAL PAID IN CAPITAL - NET
» KEPENTINGAN NON-PENGENDALI NON-CONTROLLING INTERESTS
» BEBAN POKOK PENJUALAN COST OF GOODS SOLD
» BEBAN POKOK PENJUALAN lanjutan COST OF GOODS SOLD continued
» BEBAN USAHA OPERATING EXPENSES
» Faktor dan Kebijakan Manajemen Risiko Keuangan Factors and Policies of Financial Risk Management
» Faktor dan Kebijakan Manajemen Risiko Keuangan lanjutan
» Factors and Policies of Financial Risk Management continued
» Estimasi Nilai Wajar Fair Value Estimation
» Nilai Wajar Instrumen Keuangan Fair Value of Financial Instruments
» Nilai Wajar Instrumen Keuangan lanjutan Fair
» Manajemen Modal Capital Management
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» LABA PER SAHAM EARNINGS PER SHARE
» PERJANJIAN PENTING SIGNIFICANT AGREEMENT
» TRANSAKSI DAN SALDO DENGAN PIHAK- PIHAK BERELASI lanjutan TRANSACTIONS AND
» TRANSAKSI DAN SALDO DENGAN PIHAK- PIHAK BERELASI lanjutan
» TRANSACTIONS AND Laporan Keuangan Konsolidasian Tahun Yang Berakhir Pada 31 Desember 2015 dan 2014
» TRANSAKSI DAN SALDO DENGAN PIHAK- PIHAK BERELASI lanjutanŽ
» TRANSAKSI DAN SALDO DENGAN PIHAK- PIHAK BERELASI lanjutanŽ TRANSACTIONS AND
» STANDAR YANG TELAH DIKELUARKAN TAPI BELUM BERLAKU EFEKTIF
» STANDARDS ISSUED Laporan Keuangan Konsolidasian Tahun Yang Berakhir Pada 31 Desember 2015 dan 2014
» STANDAR YANG TELAH DIKELUARKAN TAPI BELUM BERLAKU EFEKTIF lanjutan
» PENYAJIAN KEMBALI LAPORAN KEUANGAN KONSOLIDASIAN
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