Penurunan nilai aset non-keuangan Impairment of non-financial assets Pendapatan tangguhan Deferred revenues
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
o. Penurunan nilai aset non-keuangan o. Impairment of non-financial assets Aset yang memiliki umur manfaat tidak terbatas - sebagai contoh, goodwill atau aset takberwujud yang belum siap digunakan - tidak diamortisasi dan dilakukan pengujian penurunan nilai secara tahunan. Assets that have an indefinite useful life - for example, goodwill or intangible assets not ready for use - are not subject to amortisation and are tested annually for impairment. Aset yang diamortisasi diuji ketika terdapat indikasi bahwa nilai tercatatnya mungkin tidak dapat dipulihkan. Penurunan nilai diakui jika nilai tercatat aset melebihi jumlah terpulihkan. Jumlah terpulihkan adalah yang lebih tinggi antara nilai wajar aset dikurangi biaya untuk menjual dan nilai pakai aset. Dalam menentukan penurunan nilai, aset dikelompokkan pada tingkat yang paling rendah dimana terdapat arus kas yang dapat diidentifikasi unit penghasil kas. Aset non- keuangan selain goodwill yang mengalami penurunan nilai diuji setiap tanggal pelaporan untuk menentukan apakah terdapat kemungkinan pemulihan penurunan nilai. Assets that are subject to amortisation are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. An impairment loss is recognised for the amount by which the asset’s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset’s fair value less costs to sell and value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash flows cash-generating units. Non-financial assets other than goodwill that suffer an impairment are reviewed for possible reversal of the impairment at each reporting date. p. Pendapatan tangguhan p. Deferred revenues Pendapatan tangguhan terutama terdiri dari uang muka yang diterima dari pelanggan, dan pendapatan diterima dimuka dengan sistim kontrak sewa dimana dibukukan sebesar nilai kontrak dan diakui sebagai pendapatan selama jangka waktu kontrak. Deferred revenues mainly consist of advances received from customers, and unearned revenue from rental contract system which is recorded at the amount of contract value and recognized as income over the term of the contract. q. Provisi q. ProvisionParts
» Financial Report | PT Elnusa Tbk | Trusted Energy Services Company
» Pendirian Perusahaan dan Informasi Umum Establishment of the Company and General
» Dewan Komisaris, Direksi, Komite Audit, Sekretaris Perusahaan dan Karyawan
» Dasar penyajian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Perubahan kebijakan akuntansi dan pengungkapan lanjutan Changes in accounting policies and
» Perubahan kebijakan akuntansi dan pengungkapan lanjutan
» Prinsip-prinsip Konsolidasian Principles of Consolidation Entitas anak Subsidiaries
» Investasi Jangka Panjang lanjutan Long-term Investment continued
» Aset Tetap lanjutan Fixed Assets continued
» Aset Tetap lanjutan Fixed Assets continued Aset dalam penyelesaian lanjutan
» Aset Tidak berwujud Intangible Assets
» Aset tidak lancar dimiliki untuk dijual Non-current assets held for sales Sewa Lease
» Sewa lanjutan Lease continued
» Properti Investasi lanjutan Investment Property continued
» Provisi Provision SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pengakuan Pendapatan dan Beban Revenues and Expenses Recognition
» Pengakuan Pendapatan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Imbalan Kerja Employee Benefits
» Imbalan Kerja lanjutan Employee Benefits continued
» Employee Benefits continued SUMMARY OF SIGNIFICANT ACCOUNTING
» Penjabaran Mata Uang Asing lanjutan Foreign Currency Translations continued
» Pajak Penghasilan lanjutan Income Tax continued Segmen Operasi Operation Segments
» Instrumen Keuangan lanjutan Financial Instruments continued
» Financial Instruments continued vii. Penghentian pengakuan aset dan
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PERSEDIAAN Financial Report | PT Elnusa Tbk | Trusted Energy Services Company
» UANG MUKA INVESTASI JANGKA PANJANG LONG-TERM INVESTMENTS
» INVESTASI JANGKA PANJANG lanjutan LONG-TERM INVESTMENTS continued
» ASET TETAP FIXED ASSETS ASET TETAP lanjutan FIXED ASSETS continued
» PROPERTI INVESTASI INVESTMENT PROPERTY
» PROPERTI INVESTASI lanjutan INVESTMENT PROPERTY continued ASET LAIN-LAIN OTHER ASSETS
» PINJAMAN JANGKA PENDEK SHORT-TERM LOANS
» Hutang pajak Taxes payable Beban pajak Tax expense
» Pajak kini lanjutan Current taxes continued
» Tagihan restitusi pajak lanjutan Claim for tax refund continued Pajak tangguhan Deferred tax
» Pajak tangguhan lanjutan Deferred taxcontinued
» WESEL BAYAR lanjutan NOTES PAYABLE continued
» PINJAMAN JANGKA PANJANG LONG-TERM LOANS
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» MODAL CAPITAL Financial Report | PT Elnusa Tbk | Trusted Energy Services Company
» MODAL lanjutan CAPITAL continued
» BEBAN POKOK PENDAPATAN USAHA COST OF OPERATING REVENUES
» BEBAN POKOK BEBAN PENJUALAN,
» BEBAN KEUANGAN FINANCE COSTS IMBALAN KERJA EMPLOYEE BENEFITS
» IMBALAN KERJA lanjutan EMPLOYEE BENEFITS continued INFORMASI MENGENAI RELATED PARTIES INFORMATION
» INFORMASI MENGENAI RELATED PARTIES INFORMATION continued a Transaksi
» expenses RELATED PARTIES INFORMATION continued
» INFORMASI MENGENAI RELATED PARTIES INFORMATION continued INFORMASI MENGENAI INFORMASI MENGENAI
» RELATED PARTIES INFORMATION continued
» INFORMASI MENGENAI RELATED PARTIES INFORMATION continued
» PERJANJIAN PENTING, Financial Report | PT Elnusa Tbk | Trusted Energy Services Company
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES
» FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES continued
Show more