Dasar Penyajian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
d. Setara Kas dan Investasi Jangka Pendek d. Cash Equivalents and Short-term Investments Call deposit dan deposito berjangka dengan jangka waktu 3 tiga bulan atau kurang sejak tanggal penempatan dan tidak digunakan sebagai jaminan diklasifikasikan sebagai “Setara Kas”. Call deposits and time deposits with maturities of 3 three months or less at the time of placement and not pledged as collateral for loans are classified as “Cash Equivalents”. Deposito berjangka dengan jangka waktu lebih dari 3 tiga bulan tapi tidak melebihi 1 satu tahun sejak tanggal penempatan diklasifikasikan sebagai “Investasi Jangka Pendek”. Time deposits with maturities of more than 3 three months but not exceed 1 one year at the time of placement are classified as “Short- term Investments”. e. Cadangan Penurunan Nilai Piutang e. Allowance for Impairment of Receivables Sebelum tahun 2010, cadangan penurunan nilai piutang ditentukan berdasarkan analisa atas kolektibilitas saldo piutang pada akhir periode. Piutang dihapuskan dalam periode dimana piutang tersebut dipastikan tidak akan tertagih Catatan 2s. Prior to 2010, allowance for impairment of receivables is provided based on an analysis of the collectibility of outstanding amounts at the end of the period. Receivables are written- off during the period in which they are determined to be uncollectible Note 2s.f. Transaksi
dengan Pihak-pihak yang Mempunyai Hubungan Istimewaf. Transactions with Related Parties
Transaksi dengan pihak-pihak yang mempunyai hubungan istimewa dicatat dan diungkapkan sesuai dengan PSAK No. 7, “Pengungkapan Pihak-pihak yang Mempunyai Hubungan Istimewa”. Transactions with related parties are recorded and disclosed in accordance with PSAK No. 7, “Related Party Disclosures”. Transaksi antara Perusahaan dan Anak perusahaan dengan Badan Usaha Milik NegaraDaerah dan perusahaan-perusahaan lain yang dimilikidikendalikan negaradaerah, tidak diperhitungkan sebagai transaksi dengan pihak-pihak yang mempunyai hubungan istimewa. Transactions between the Company and Subsidiaries with the state and region ownedcontrolled entities are not considered as transactions with related parties. Seluruh transaksi signifikan dengan pihak- pihak yang mempunyai hubungan istimewa diungkapkan dalam Catatan 7. All significant transactions with related parties are disclosed in Note 7. g. Persediaang. Inventories
Persediaan dinyatakan sebesar nilai terendah antara biaya perolehan atau nilai realisasi bersih. Biaya perolehan ditentukan dengan metode rata-rata bergerak. Inventories are stated at the lower of cost or net realizable value. Cost is determined using the moving-average method. Penyisihan persediaan usang disajikan untuk mengurangi nilai tercatat persediaan ke nilai realisasi bersih berdasarkan hasil penelaahan berkala terhadap kondisi fisik persediaan. Allowance for inventories obsolescence is provided to reduce the carrying value of inventories to their net realizable value based on the periodic review of the physical condition of the inventories.Parts
» Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» TAHUN PERTUMBUHAN DENGAN MEMPERKUAT STRUKTUR USAHA
» 99.93 41.10 21.75 70.00 Divestment of Companys share ownership in Elnusa Bangkanai Energy Ltd EBE
» Direktur Pengembangan Usaha Direktur SDM dan Umum Director of Business Development
» Tugas Terkait dengan Nominasi Tugas yang Terkait dengan Remunerasi
» Nomination Tasks Remuneration Tasks
» GCG Roadmap GCG Code GCG Roadmap GCG Code
» Code of Conduct Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» Several other policies and procedures related to GCG-based management
» Risiko penundaan proyek oleh klien Risk of project delay by Clients
» Risk of project winning failure Risiko lead time pengadaan Risiko overbudget investasi
» Lead Time Procurement Risk Risk of Investment Overbudget
» Risiko inefisiensi investasi Risiko alat hilang rusak dalam pengoperasian Risiko defisit arus kas
» Risiko sumberdaya manusia Risiko pendanaan investasi Risk of Human Resources
» Risk of Investment Financing
» Cadangan Penurunan Nilai Piutang Instrumen Keuangan Penggunaan Estimasi
» Allowance for Impairment of Receivables Financial Instruments Use of Estimates
» Ekonomi Economy Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» Pendidikan Education Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» Kesehatan Health Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» Gerakan Hijau Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» Go Green Action Drilling for Water Drilling for Water
» Kerelawanan Kesiapsiagaan Bencana Voluntary Action
» Disaster Readiness Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» Pendirian Perusahaan dan Informasi Umum Establishment
» Penawaran Umum Saham Public Offering of Shares
» Karyawan, Direksi dan Komisaris Employees, Directors and Commissioners
» Karyawan, Direksi dan Komisaris lanjutan Employees, Directors and Commissioners
» Basis of IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING
» Dasar Penyajian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prinsip-prinsip Konsolidasi Principles of Consolidation
» Prinsip-prinsip Konsolidasi lanjutan Principles of Consolidation continued
» Penyertaan Saham Investments in Shares of Stock
» Setara Kas dan Investasi Jangka Pendek Cash
» Cadangan Penurunan Nilai Piutang Allowance for Impairment of Receivables
» Transaksi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Transactions with Related Parties
» Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya Dibayar di Muka Prepaid Expenses
» Aset Tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Property and Equipment continued
» Sewa SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Lease SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Lease continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset Dalam Penyelesaian Construction in Progress
» Properti Investasi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Investment Property SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Properti Investasi lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Investment Property continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pendapatan Ditangguhkan Deferred Income
» Pengakuan Pendapatan dan Beban Revenue and Expense Recognition
» Dana Pensiun dan Kesejahteraan Karyawan Pension Plans and Retirement Benefits
» Dana Pensiun dan Kesejahteraan Karyawan lanjutan
» Pension Plans and Retirement Benefits continued
» Transaksi dan Saldo Dalam Mata Uang Asing
» Foreign Currency SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pajak Penghasilan Income Tax
» Informasi Segmen SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Segment Information Instrumen Keuangan Financial Instruments
» Instrumen Keuangan lanjutan Financial Instruments continued Aset Keuangan Financial Assets
» Instrumen Keuangan lanjutan Financial Instruments continued
» Aset Keuangan lanjutan Financial Assets continued
» Biaya perolehan yang diamortisasi dari instrumen keuangan
» Amortized cost of financial instruments
» Use of Estimates SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Standar yang Telah Dikeluarkan tetapi Belum Berlaku Efektif lanjutan
» Standards Issued but Not Yet Effective continued
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» INVESTASI JANGKA PENDEK SHORT-TERM INVESTMENTS PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PIUTANG SEWA PEMBIAYAAN FINANCE LEASE RECEIVABLES
» SALDO, TRANSAKSI DAN SIFAT HUBUNGAN DENGAN PIHAK-PIHAK YANG MEMPUNYAI
» SIGNIFICANT TRANSACTIONS Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» PERSEDIAAN INVENTORIES Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» PERSEDIAAN lanjutan INVENTORIES continued
» UANG MUKA ADVANCES Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» PENYERTAAN SAHAM lanjutan INVESTMENTS
» PENYERTAAN SAHAM lanjutan INVESTMENTS ASET TETAP PROPERTY AND EQUIPMENT
» ASET TETAP lanjutan PROPERTY AND EQUIPMENT continued
» PROPERTI INVESTASI INVESTMENT PROPERTY
» ASET LAIN-LAIN OTHER ASSETS PINJAMAN JANGKA PENDEK SHORT-TERM LOANS
» PINJAMAN JANGKA PENDEK lanjutan SHORT-TERM LOANS continued
» HUTANG USAHA lanjutan TRADE PAYABLES continued
» HUTANG PAJAK, ASET DAN KEWAJIBAN PAJAK TANGGUHAN lanjutan
» TAXES PAYABLE, DEFERRED TAX ASSETS AND LIABILITIES continued
» BIAYA MASIH HARUS DIBAYAR ACCRUED EXPENSES
» KEWAJIBAN JANGKA PANJANG LONG-TERM DEBTS
» KEWAJIBAN JANGKA PANJANG lanjutan LONG-TERM DEBTS continued
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» SELISIH NILAI TRANSAKSI RESTRUKTURISASI ENTITAS SEPENGENDALI
» DIFFERENCES ARISING Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» SELISIH NILAI TRANSAKSI RESTRUKTURISASI ENTITAS SEPENGENDALI lanjutan
» PENDAPATAN USAHA OPERATING REVENUES
» PENDAPATAN USAHA lanjutan OPERATING REVENUES continued
» BEBAN POKOK PENDAPATAN USAHA COST OF OPERATING REVENUES
» BEBAN POKOK Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» BEBAN USAHA OPERATING EXPENSES
» BEBAN USAHA lanjutan OPERATING EXPENSES continued
» BEBAN KEUANGAN FINANCING COSTS DANA PENSIUN
» DANA PENSIUN Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» DANA PENSIUN PERJANJIAN PENTING,
» PERJANJIAN PENTING, Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» INFORMASI SEGMEN SEGMENT INFORMATION
» SEGMENT INFORMATION continued Segmen Usaha lanjutan
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» ASET DAN KEWAJIBAN MONETER DALAM MATA UANG ASING
» MONETARY ASSETS AND LIABILITIES IN FOREIGN CURRENCIES
» ASET DAN KEWAJIBAN MONETER DALAM MATA UANG ASING lanjutan
» MONETARY ASSETS AND LIABILITIES IN FOREIGN CURRENCIES continued
» REKONSILIASI LABA BERSIH PER SAHAM DASAR
» RECONCILIATION OF BASIC EARNINGS PER SHARE
» REKLASIFIKASI AKUN RECLASSIFICATION OF ACCOUNTS
» NILAI WAJAR DARI INSTRUMEN KEUANGAN FAIR VALUE OF FINANCIAL INSTRUMENTS
» NILAI WAJAR DARI INSTRUMEN KEUANGAN lanjutan
» FAIR VALUE OF FINANCIAL INSTRUMENTS continued
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