Perubahan kebijakan akuntansi lanjutan Changes
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
b. Perubahan kebijakan akuntansi lanjutan b. Changes of accounting principles continued iv PSAK 48, “Penurunan Nilai Aset” lanjutan iv PSAK 48: “Impairment of Assets” continued Tidak ada pengaruh terhadap posisi dan kinerja keuangan konsolidasian Kelompok Usaha sehubungan dengan penerapan awal PSAK 48 tersebut, kecuali bagi pengungkapan dalam kebijakan akuntansi terkait dan Catatan atas laporan keuangan konsolidasian yang relevan. There was no impact to the financial position and performance of the Group upon the initial adoption of the said PSAK 48, except for the related disclosures of accounting policies and the relevant Notes to the consolidated financial statements. v PSAK 65: Laporan Keuangan Konsolidasian dan PSAK 4: Laporan Keuangan Tersendiri v PSAK 65: Consolidated Financial Statements and PSAK 4: Separate Financial Statements PSAK 65 menggantikan bagian dari PSAK 4: Laporan Keuangan Konsolidasian dan Laporan Keuangan Tersendiri yang mengatur akuntansi bagi laporan keuangan konsolidasian. PSAK 65 menetapkan model kendali tunggal bagi semua entitas termasuk entitas terstruktur. PSAK 65 replaces the portion of PSAK 4: Consolidated and Separate Financial Statements that addresses the accounting for consolidated financial statements. PSAK 65 establishes a single control model that applies to all entities including structured entities. Perubahan yang diperkenalkan oleh PSAK 65 mengharuskan manajemen untuk melakukan pertimbangan signifikan dalam menentukan entitas yang dikendalikan dan karenanya harus dikonsolidasikan oleh entitas induk, dibandingkan dengan persyaratan yang sebelumnya ditetapkan dalam PSAK 4. Tidak ada pengaruh terhadap posisi dan kinerja keuangan konsolidasian Kelompok Usaha sehubungan dengan penerapan awal PSAK 65 dan PSAK 4 tersebut, kecuali bagi pengungkapan kebijakan akuntansi terkait. The changes introduced by PSAK 65 required management to exercise significant judgment to determine which entities are controlled and therefore are required to be consolidated by a parent, compared with the requirements that were imposed in PSAK 4. There was no impact to the consolidated financial position and performance of the Group upon the initial adoptions of PSAK 65 and PSAK 4, except for the related disclosures of accounting policies. The original consolidated financial statements included herein are in the Indonesian language. PT BISI INTERNATIONAL TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2015 dan Untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT BISI INTERNATIONAL TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2015 and For the Year Then Ended Expressed in Millions of Rupiah, Unless Otherwise Stated 162. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
Parts
» LAPORAN KEUANGAN 31 DESEMBER 2015
» Pendirian Perusahaan dan Informasi Umum Establishment of the Company and General
» Pendirian Perusahaan dan Informasi Umum lanjutan
» Establishment of the Company and General Information continued
» Penawaran Umum Efek Perusahaan Company’s Public Offering
» Komisaris, Direksi dan Karyawan Commissioners, Directors and Employees
» Komisaris, Direksi dan Karyawan lanjutan Commissioners, Directors and Employees
» Struktur Kelompok Usaha Group Structure
» Dasar Penyusunan Laporan Keuangan Konsolidasian
» Basis of Presentation of The Consolidated Financial Statements
» Perubahan kebijakan akuntansi Changes of accounting principles
» Perubahan kebijakan akuntansi lanjutan Changes
» Prinsip-prinsip Konsolidasian Principles of Consolidation
» Prinsip-prinsip Konsolidasian lanjutan Principles of Consolidation continued
» Kas dan Setara Kas Cash and Cash Equivalents
» Transaksi dengan Pihak-pihak Berelasi Transactions with Related Parties
» Kombinasi Bisnis Entitas Sepengendali
» Business Combinations of Entities under
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya Dibayar di Muka Prepaid Expenses Aset Tetap Fixed Assets
» Aset Tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Fixed Assests continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Fixed Assets continued Sewa Leases
» Sewa lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Leases continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penurunan Nilai Aset Non-keuangan Impairment of Non-financial Assets
» Penurunan Nilai SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penghasilan dan Beban SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Revenue and Expense SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penghasilan dan Beban lanjutan
» Revenue and Expense continued
» Imbalan Kerja Employee Benefits
» Biaya Penelitian dan Pengembangan Research and Development Costs
» Transaksi dan Saldo dalam Mata Uang Asing
» Foreign Currency Perpajakan Taxation
» Perpajakan lanjutan Taxation continued
» Laba per Saham Earnings per Share
» Segmen Operasi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Operating Segments SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Instrumen Keuangan Financial Instruments
» Instrumen Keuangan lanjutan Financial Instruments continued
» IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
» Provisi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Provisions SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Peristiwa setelah Periode Pelaporan Events after the Reporting Period
» Biaya Emisi Saham SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» PERTIMBANGAN, ESTIMASI DAN ASUMSI
» Evaluasi Individual Individual Assessment
» Collective Assessment PERTIMBANGAN, ESTIMASI DAN ASUMSI
» Collective Assessment continued PERTIMBANGAN, ESTIMASI DAN ASUMSI
» PIUTANG USAHA ACCOUNTS RECEIVABLE - TRADE
» PIUTANG USAHA lanjutan ACCOUNTS RECEIVABLE - TRADE continued
» PIUTANG LAIN-LAIN OTHER RECEIVABLES
» PERSEDIAAN INVENTORIES LAPORAN KEUANGAN 31 DESEMBER 2015
» PERSEDIAAN lanjutan INVENTORIES continued
» UANG MUKA ADVANCES LAPORAN KEUANGAN 31 DESEMBER 2015
» ASET TETAP lanjutan FIXED ASSETS continued
» ASET TIDAK LANCAR LAINNYA OTHER NON-CURRENT ASSETS UTANG USAHA ACCOUNTS PAYABLE - TRADE
» UTANG LAIN-LAIN - PIHAK KETIGA ACCOUNTS PAYABLE - OTHERS - THIRD PERPAJAKAN TAXATION
» PERPAJAKAN lanjutan TAXATION continued PERPAJAKAN lanjutan TAXATION continued
» BEBAN AKRUAL ACCRUED EXPENSES
» PROVISI JANGKA PENDEK SHORT-TERM PROVISION LIABILITAS IMBALAN
» LIABILITAS IMBALAN LAPORAN KEUANGAN 31 DESEMBER 2015
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTEREST
» TAMBAHAN MODAL DISETOR - NETO lanjutan ADDITIONAL
» SALDO LABA RETAINED EARNINGS
» PENJUALAN NETO lanjutan NET SALES continued
» BEBAN POKOK PENJUALAN COST OF GOODS SOLD
» BEBAN PENJUALAN SELLING EXPENSES
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» BEBAN OPERASI LAINNYA OTHER OPERATING EXPENSES
» PENGHASILAN OPERASI LAIN OTHER OPERATING INCOME
» PENGHASILAN KEUANGAN FINANCE INCOME
» BEBAN KEUANGAN FINANCE COSTS
» LABA PER SAHAM EARNINGS PER SHARE SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI BALANCES AND
» SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI lanjutan BALANCES AND
» SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI lanjutan
» BALANCES AND LAPORAN KEUANGAN 31 DESEMBER 2015
» PERJANJIAN-PERJANJIAN SIGNIFIKAN SIGNIFICANT AGREEMENTS
» PERJANJIAN-PERJANJIAN SIGNIFIKAN LAPORAN KEUANGAN 31 DESEMBER 2015
» SEGMEN OPERASI OPERATING SEGMENTS
» SEGMEN OPERASI lanjutan OPERATING SEGMENTS continued
» NILAI WAJAR DARI INSTRUMEN KEUANGAN FAIR VALUE OF FINANCIAL INSTRUMENTS
» NILAI WAJAR DARI INSTRUMEN KEUANGAN lanjutan
» FAIR VALUE OF FINANCIAL INSTRUMENTS continued
» TUJUAN DAN LAPORAN KEUANGAN 31 DESEMBER 2015
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING
» ASSETS AND LAPORAN KEUANGAN 31 DESEMBER 2015
» STANDAR AKUNTANSI KEUANGAN YANG TELAH FINANCIAL ACCOUNTING STANDARD ISSUED BUT NOT YET EFFECTIVE
» STANDAR AKUNTANSI KEUANGAN YANG TELAH
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