Sewa SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
3. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
j. Aset tetap dan penyusutan lanjutan
j. Fixed assets and depreciation continued
Perseroan melakukan evaluasi atas penurunan nilai aset tetap apabila terdapat peristiwa atau keadaan yang mengindikasikan bahwa nilai tercatat aset tetap tersebut kemungkinan tidak dapat dipulihkan. Bila nilai tercatat suatu aset melebihi estimasi nilai yang dapat diperoleh kembali, nilai aset tersebut diturunkan menjadi sebesar estimasi nilai yang dapat diperoleh kembali, yang ditentukan berdasarkan nilai tertinggi antara nilai wajar dikurangi biaya untuk menjual dan nilai pakai. The Company evaluates its fixed assets for impairment whenever events and circumstances indicate that the carrying amount of the assets may not be recoverable. When the carrying amount of an asset exceeds its estimated recoverable amount, the asset is written down to its estimated recoverable amount, which is determined based upon the higher of the fair value less cost to sell and the value in use. Akumulasi biaya perolehan peralatan jaringan mula-mula dikapitalisasi sebagai Aset Dalam Penyelesaian. Biaya perolehan ini akan direklasifikasi ke akun aset tetap pada saat aset tersebut siap digunakan. The accumulated costs of network equipment are initially capitalised as Assets Under Construction. These costs are subsequently reclassified as fixed asset accounts when the assets are ready to use. Biaya-biaya setelah perolehan awal dimasukkan dalam nilai tercatat aset dan diakui secara terpisah, hanya jika terdapat kemungkinan besar biaya yang dikapitalisasi tersebut akan memberikan manfaat ekonomis bagi Perseroan dan dapat diukur secara andal. Nilai tercatat dari komponen yang diganti dihapusbukukan. Biaya untuk memutakhirkan perangkat lunak yang merupakan bagian integral dari perangkat kerasnya dikapitalisasi dan nilai yang semula dicatat dihapusbukukan pada saat pemutakhiran perangkat lunak dilakukan. Subsequent costs are included in the asset’s carrying amount and recognised as a separate asset, only when it is probable that future economic benefits associated with the item will flow to the Company and the cost of the item can be measured reliably. The carrying amount of replaced parts is written-off. The cost of upgrading software which is integrated to its hardware is capitalised and the previously recorded balance is written-off at the time the software upgrade is performed. Seluruh biaya pemeliharaan dan perbaikan lainnya diakui sebagai beban pada laporan laba rugi konsolidasian pada saat terjadinya. All other repairs and maintenance are charged to the consolidated statements of profit or loss during the financial period in which they are incurred. Apabila aset tetap dilepas, maka nilai tercatat dan akumulasi penyusutannya dikeluarkan dari laporan keuangan konsolidasian, dan keuntungan dan kerugian yang dihasilkan diakui dalam laba rugi konsolidasian tahun berjalan. When assets are disposed, their carrying values and the related accumulated depreciation are eliminated from the consolidated financial statements, and the resulting gains and losses on the disposal of fixed assets are recognised in the consolidated statements of profit or loss of the year. Keuntungan dari transaksi penjualan tempat spesifik dalam menara langsung diakui pada saat transaksi terjadi, kecuali apabila terdapat persyaratan dan kondisi yang masih harus dipenuhi oleh Perseroan. Dalam hal terdapat persyaratan dan kondisi yang masih harus dipenuhi Perseroan, keuntungan diakui pada saat persyaratan dan kondisi tersebut telah dipenuhi. Gain from sale of specific tower space transaction is directly recognised when the transaction occurs, unless there are terms and conditions which still need to be fulfilled by the Company. In the case where there are terms and conditions still need to be fulfilled by the Company, gain is recognised when such terms and conditions are fulfilled.Parts
» Pendirian dan informasi umum Establishment and general information
» Indonesia. Daftar Laporan Audit
» Ijin investasi Investment license
» Ijin investasi lanjutan Investment license continued Ijin penyelenggaraan Operating license
» Ijin penyelenggaraan lanjutan Operating licenses continued
» Dewan Komisaris, Dewan Direksi, Komite Audit, Kepala Audit Internal dan Sekretaris
» Board of Commissioners, Board of Directors, Audit Committee, Head of Internal Audit and
» Entitas anak UMUM lanjutan GENERAL continued
» Subsidiaries UMUM lanjutan GENERAL continued
» Entitas anak lanjutan UMUM lanjutan GENERAL continued
» Subsidiaries continued UMUM lanjutan GENERAL continued
» PENGGABUNGAN USAHA DENGAN PT AXIS TELEKOM INDONESIA
» MERGER WITH PT AXIS TELEKOM INDONESIA
» PENGGABUNGAN USAHA DENGAN PT AXIS TELEKOM INDONESIA lanjutan
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING
» Dasar penyusunan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Dasar penyusunan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Prinsip-prinsip konsolidasian lanjutan Principles of consolidation continued
» Entitas anak Subsidiaries SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Entitas anak lanjutan Subsidiaries continued
» Pengaturan bersama Joint arrangements
» Transaksi dengan pihak-pihak berelasi Related party transactions
» Pengakuan pendapatan dan beban
» Recognition of revenues and expenses
» Pengakuan pendapatan dan beban lanjutan
» Piutang usaha Trade receivables
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Fixed assets and depreciation
» Aset tetap dan penyusutan lanjutan
» Fixed assets and depreciation continued
» Aset takberwujud Intangible assets
» Aset takberwujud lanjutan Intangible assets continued
» Pinjaman SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Loans SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya emisi saham Share issuance costs
» Penjabaran mata uang asing Foreign currency translation
» Perpajakan Taxation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Taxation continued SUMMARY OF
» Imbalan kerja Employee benefits
» Imbalan kerja lanjutan Employee benefits continued
» Aset dan liabilitas keuangan lanjutan
» Financial assets and liabilities continued Aset keuangan lanjutan
» Aset dan liabilitas keuangan lanjutan Financial assets and liabilities continued
» Financial assets and liabilities continued
» Instrumen keuangan disalinghapus Offsetting financial instruments
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» Penurunan nilai aset nonkeuangan
» Impairment of non-financial assets
» Laba bersih per saham Basic earnings per share
» Dividen Dividends SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penggunaan estimasi Use of estimates
» Goodwill Goodwill SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Saham treasuri Treasury shares Provisi Provision
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» PIUTANG USAHA - PIHAK KETIGA TRADE RECEIVABLES - THIRD PARTIES
» PIUTANG USAHA - PIHAK KETIGA lanjutan TRADE
» PREPAYMENTS Daftar Laporan Audit
» ASET TETAP lanjutan FIXED ASSETS continued
» INVESTASI PADA VENTURA BERSAMA INVESTMENT IN JOINT VENTURE
» UTANG USAHA DAN UTANG LAIN-LAIN TRADE AND OTHER PAYABLES
» BEBAN YANG MASIH HARUS DIBAYAR - PIHAK
» PENDAPATAN TANGGUHAN DEFERRED REVENUE PINJAMAN JANGKA PANJANG LONG-TERM LOANS
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» LIABILITAS SEWA LEASE LIABILITIES
» LIABILITAS SEWA lanjutan LEASE LIABILITIES continued
» Imbalan pascakerja lanjutan PROVISIONS AND LONG-TERM EMPLOYEE BENEFIT LIABILITIES continued
» PROVISI DAN LIABILITAS IMBALAN KERJA JANGKA PANJANG lanjutan
» Imbalan pascakerja lanjutan Post-employment benefits continued
» Penghentian sewa Lease termination
» Pajak Taxes PROVISIONS AND LONG-TERM EMPLOYEE BENEFIT LIABILITIES continued
» MODAL SAHAM lanjutan SHARE CAPITAL continued TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» TAMBAHAN MODAL DISETOR lanjutan ADDITIONAL PAID-IN CAPITAL continued
» DIVIDEN DIVIDENDS Daftar Laporan Audit
» SALDO LABA YANG TELAH DITENTUKAN PENGGUNAANNYA
» APPROPRIATED RETAINED EARNINGS Daftar Laporan Audit
» LABA BERSIH PER SAHAM DASAR DAN DILUSIAN
» BASIC AND DILUTED EARNINGS PER SHARE
» PENDAPATAN REVENUES Daftar Laporan Audit
» BEBAN INFRASTRUKTUR, PENJUALAN DAN PEMASARAN DAN UMUM DAN ADMINISTRASI
» Beban infrastruktur Infrastructure expenses
» Beban penjualan dan pemasaran Sales and marketing expenses
» Beban umum dan administrasi General and administrative expenses
» BEBAN INTERKONEKSI BEBAN GAJI
» BIAYA KEUANGAN FINANCE COSTS INSTRUMEN DERIVATIF DERIVATIVE INSTRUMENTS
» INSTRUMEN DERIVATIF lanjutan DERIVATIVE INSTRUMENTS continued
» Pajak dibayar dimuka Prepaid taxes
» Manfaat beban pajak penghasilan Income tax benefit expenses
» Manfaat beban PERPAJAKAN lanjutan TAXATION continued
» Income tax benefit expenses continued
» Liabilitas pajak tangguhan Deferred tax liabilities
» Liabilitas pajak tangguhan lanjutan Deferred tax liabilities continued
» Surat ketetapan pajak Tax assessments
» Surat ketetapan pajak lanjutan Tax assessments continued
» Administrasi PERPAJAKAN lanjutan TAXATION continued
» Administration PERPAJAKAN lanjutan TAXATION continued
» Sifat transaksi dan hubungan dengan pihak- pihak berelasi
» Nature of transactions and relationships with related parties
» INFORMASI MENGENAI INFORMASI MENGENAI
» Piutang lain-lain Other receivables
» INFORMASI MENGENAI Daftar Laporan Audit
» Beban yang masih harus dibayar Accrued expense
» Pendapatan RELATED PARTY INFORMATION continued d. Utang usaha dan utang lain-lain
» Revenue RELATED PARTY INFORMATION continued d. Utang usaha dan utang lain-lain
» Beban interkoneksi dan beban langsung lainnya
» Interconnection and other direct expenses
» Interest expense RELATED PARTY INFORMATION continued h. Beban bunga
» Kompensasi manajemen kunci RELATED PARTY INFORMATION continued h. Beban bunga
» Key management compensation RELATED PARTY INFORMATION continued h. Beban bunga
» RELATED PARTY INFORMATION continued j.
» Belanja modal Capital expenditures
» Perikatan sewa operasi Operating lease commitments
» Perikatan sewa operasi lanjutan Operating lease commitments continued
» Perikatan biaya tahunan 3G 3G annual fees commitments
» Investasi kontribusi modal saham Investment in capital contribution
» KONTINJENSI CONTINGENCY Daftar Laporan Audit
» KONTINJENSI lanjutan CONTINGENCY continued
» Tarif telepon selular Mobile cellular telephone tariff
» Tarif telepon selular lanjutan Mobile cellular telephone tariff continued
» Tarif interkoneksi Interconnection tariff
» Tarif interkoneksi ITKP TARIF JASA TELEKOMUNIKASI lanjutan TELECOMMUNICATIONS SERVICES TARIFFS
» Tarif sewa jaringan TARIF JASA TELEKOMUNIKASI lanjutan TELECOMMUNICATIONS SERVICES TARIFFS
» Tarif jasa lainnya TARIF JASA TELEKOMUNIKASI lanjutan TELECOMMUNICATIONS SERVICES TARIFFS
» PERJANJIAN PENTING Daftar Laporan Audit
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING
» MONETARY ASSETS Daftar Laporan Audit
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING lanjutan
» SEGMEN OPERASI OPERATING SEGMENT MANAJEMEN RISIKO KEUANGAN FINANCIAL RISK MANAGEMENT
» MANAJEMEN RISIKO KEUANGAN lanjutan FINANCIAL RISK MANAGEMENT continued
» Piutang Derivatif Derivative Receivables
» Piutang sewa pembiayaan Lease receivables
» Critical accounting CRITICAL ACCOUNTING
» ESTIMASI DAN PERTIMBANGAN AKUNTANSI YANG PENTING lanjutan CRITICAL ACCOUNTING
» ESTIMASI DAN PERTIMBANGAN AKUNTANSI YANG PENTING lanjutan
» Pertimbangan penting dalam penentuan kebijakan akuntansi
» Critical judgments in applying the accounting policies
» CRITICAL ACCOUNTING Daftar Laporan Audit
» CRITICAL ACCOUNTING KOMBINASI BISNIS BUSINESS COMBINATION
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