Penentuan nilai wajar SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
u. Biaya pinjaman u. Borrowing costs Biaya pinjaman yang dapat diatribusikan langsung dengan perolehan, pembangunan atau pembuatan aset kualifikasian dikapitalisasi sebagai bagian biaya perolehan aset tersebut. Biaya pinjaman lainnya diakui sebagai beban pada saat terjadi. Biaya pinjaman terdiri dari biaya bunga dan biaya lain yang ditanggung oleh Grup sehubungan dengan peminjaman dana. Borrowing costs that are directly attributable to the acquisition, construction and production of a qualifying asset are capitalized as part of the cost of the related assets. Otherwise, borrowing costs are recognized as expenses when incurred. Borrowing costs consist of interests and other financing charges that the Group incurs in connection with the borrowing of funds.v. Perubahan kebijakan
akuntansi dan pengungkapan v. Changes in accounting policies and disclosures i. Standar baru dan revisi yang diadopsi oleh Grupi. New and amended standards adopted
by the Group Efektif 1 Januari 2015, Grup menerapkan standar baru dan revisi. Perubahan kebijakan akuntansi Grup telah diterapkan seperti yang disyaratkan dan sesuai dengan ketentuan transisi dalam masing- masing standar. Effective January 1, 2015, the Group adopted new and amended standards. Changes in the Group accounting policies have been effectively applied in accordance with transition criteria in respective standard. Dalam tahun berjalan, Grup telah menerapkan standar baru dan revisi yang dikeluarkan oleh Dewan Standar Akuntansi Keuangan DSAK dari Ikatan Akuntan Indonesia yang relevan dengan operasinya dan efektif untuk periode akuntansi yang dimulai pada tanggal 1 Januari 2015. In the current year, the Group adopted the following new and revised standards issued by the Financial Accounting Standards Board DSAK of the Indonesian Institute of Accountants that are relevant to its operations and effective for accounting period beginning on January 1, 2015. - PSAK No. 1 Revisi 2013, Penyajian Laporan Keuangan - PSAK No. 15 Revisi 2013, Investasi pada Entitas Asosiasi dan Ventura Bersama - PSAK No. 24 Revisi 2013, Imbalan Kerja - PSAK No. 46 Revisi 2014, Pajak Penghasilan - PSAK No. 48 Revisi 2014, Penurunan Nilai Aset - PSAK No. 50 Revisi 2014, Instrumen Keuangan: Penyajian - PSAK No. 55 Revisi 2014, Instrumen Keuangan: Pengakuan dan Pengukuran - PSAK No. 60 Revisi 2014, Instrumen Keuangan: Pengungkapan - PSAK No. 65 Revisi 2013, Laporan Keuangan Konsolidasian - PSAK No. 67 Revisi 2013, Pengungkapan Kepentingan dalam Entitas Lain - PSAK No. 68 Revisi 2014, Pengukuran Nilai Wajar - PSAK No. 1 Revised 2013, Presentation of Financial Statements - PSAK No. 15 Revised 2013, Investment in Associates and Joint Ventures - PSAK No. 24 Revised 2013, Employee Benefits - PSAK No. 46 Revised 2014, Income Tax - PSAK No. 48 Revised 2014, Impairment of Assets - PSAK No. 50 Revised 2014, Financial Instruments: Presentation - PSAK No. 55 Revised 2014, Financial Instruments: Recognition and Measurement - PSAK No. 60 Revised 2014, Financial Instruments: Disclosures - PSAK No. 65 Revised 2013, Consolidated Financial Statements - PSAK No. 67 Revised 2013, Disclosure of Interests in Other Entities - PSAK No. 68 Revised 2014, Fair Value MeasurementParts
» Citra Tubindo Tbk Bilingual June Released
» Pendirian Perusahaan U M U M GENERAL
» Penawaran umum efek Perusahaan
» Struktur Perusahaan dan Entitas Anak
» Struktur Perusahaan dan Entitas Anak lanjutan
» Company’s Structure and Subsidiaries
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» Pengesahan untuk penerbitan laporan keuangan konsolidasian
» IKHTISAR KEBIJAKAN Citra Tubindo Tbk Bilingual June Released
» Dasar penyusunan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
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» Prinsip-prinsip konsolidasi Principles of consolidation
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» Principles of consolidation continued Kombinasi bisnis Business combinations
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» Investasi pada entitas asosiasi Investments in associates
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» Transaksi dengan pihak-pihak berelasi
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya dibayar di muka Prepaid expenses
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» Property, plant and equipment
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» Penurunan nilai aset non-keuangan
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» Foreign currency transactions and balances continued Pajak penghasilan Income tax
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» Provisi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
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» Penyisihan beban imbalan kerja
» Provision for employee benefits
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» Financial instruments SUMMARY OF
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» Penentuan nilai wajar SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penentuan nilai wajar lanjutan Determination of fair value continued
» Biaya pinjaman Borrowing costs Perubahan kebijakan
» New and amended standards adopted
» Perubahan kebijakan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Changes in SUMMARY OF SIGNIFICANT ACCOUNTING
» IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan
» PERTIMBANGAN, ESTIMASI DAN ASUMSI YANG SIGNIFIKAN SIGNIFICANT ACCOUNTING JUDGEMENTS,
» PERTIMBANGAN, ESTIMASI DAN ASUMSI
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» Significant Agreements with Related Parties PT Citra Tubindo Engineering CTE
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» BIAYA DIBAYAR DI MUKA DAN ASET LANCAR LAINNYA
» PREPAID EXPENSES AND OTHER CURRENT ASSETS
» ASET TETAP PROPERTY, PLANT AND EQUIPMENT
» ASET TETAP lanjutan PROPERTY,
» Standard Chartered Bank SCB Standard Chartered Bank SCB
» UTANG USAHA lanjutan TRADE PAYABLES continued
» ACCRUED EXPENSES Biaya akrual terdiri dari:
» LIABILITAS IMBALAN KERJA KARYAWAN JANGKA PENDEK
» SHORT-TERM EMPLOYEE BENEFITS LIABILITY Akun ini terdiri dari:
» Utang Pajak Taxes Payable Beban Pajak Kini Current Tax Expense
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» UANG MUKA PELANGGAN ADVANCES FROM CUSTOMERS UTANG JANGKA PANJANG LONG-TERM DEBTS
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» LONG-TERM DEBTS continued a. Bank loans continued
» Pinjaman lain Other borrowings
» KEPENTINGAN NON-PENGENDALI NON-CONTROLLING INTERESTS
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» SALDO LABA RETAINED EARNINGS
» PENDAPATAN DARI PENJUALAN DAN JASA REVENUE FROM SALES AND SERVICES
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» BEBAN POKOK PENJUALAN DAN JASA COST OF SALES AND SERVICES
» BEBAN USAHA OPERATING EXPENSES
» PENDAPATAN OPERASI LAINNYA, BEBAN KEUANGAN DAN PENDAPATAN KEUANGAN
» OTHER OPERATING INCOME, FINANCE COSTS AND FINANCE INCOME
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» LIABILITAS IMBALAN KERJA KARYAWAN JANGKA PANJANG
» LONG-TERM EMPLOYEE BENEFITS LIABILITY
» ASET DAN LIABILITAS DALAM MATA UANG ASING
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» INSTRUMEN KEUANGAN FINANCIAL INSTRUMENTS TUJUAN DAN
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» INFORMASI TAMBAHAN ATAS LAPORAN ARUS KAS KONSOLIDASIAN TAHUN 2014
» SUPPLEMENTAL INFORMATION ON THE 2014 CONSOLIDATED
» HILANGNYA PENGENDALIAN ATAS ENTITAS ANAK
» LOSS OF CONTROL OF A SUBSIDIARY
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» Laba rugi CITA sebelum kehilangan kendali Profit and loss accounts of CITA before loss of
» PENYAJIAN DAN REKLASIFIKASI KEMBALI LAPORAN KEUANGAN KONSOLIDASIAN
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