IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
j. Aset tetap lanjutan j. Fixed assets continued Jumlah tercatat aset tetap dihentikan pengakuannya pada saat dilepaskan atau saat tidak ada manfaat ekonomis masa depan yang diharapkan dari penggunaan atau pelepasannya. Laba atau rugi yang timbul dari penghentian pengakuan aset dihitung sebagai perbedaan antara jumlah neto hasil pelepasan dan jumlah tercatat dari aset dimasukkan dalam laba rugi pada periode aset tersebut dihentikan pengakuannya. An item of fixed assets is derecognized upon disposal or when no future economic benefits are expected from its use or disposal. Any gain or loss arising on derecognition of the asset calculated as the difference between the net disposal proceeds and the carrying amount of the asset is included as profit or loss in the period the asset is derecognized. Pada setiap akhir tahun buku, nilai residu, umur manfaat dan metode penyusutan ditelaah, dan jika sesuai dengan keadaan, disesuaikan secara prospektif. The assets’ residual values, useful lives and methods of depreciation are reviewed, and adjusted prospectively if appropriate, at each financial year end. Aset dalam penyelesaian disajikan dalam “Aset Tetap” dan dinyatakan sebesar biaya perolehan. Akumulasi biaya perolehan untuk aset dalam penyelesaian akan dipindahkan ke masing- masing aset tetap yang bersangkutan pada saat aset tersebut selesai dikerjakan dan siap digunakan sesuai dengan tujuannya. Construction in progress is presented under “Fixed Assets” and stated at cost. The accumulated cost of the asset constructed is transferred to the appropriate fixed assets account when the construction is completed and the asset is ready for its intended use. Bunga, biaya komitmen dan biaya pinjaman lainnya yang dapat diatribusikan langsung dengan perolehan, pengembangan dan konstruksi proyek-proyek dikapitalisasi sebagai bagian dari biaya perolehan aset dalam penyelesaian. Kapitalisasi biaya pinjaman akan dihentikan apabila konstruksi sudah selesai dan aset siap untuk digunakan sesuai dengan tujuannya. Interests, commitment fees and other borrowing costs which directly attributable to the acquisition, development and construction of projects are capitalized as part of the cost of the asset under construction. Capitalization of borrowing costs ceases when the construction is completed and the asset is ready for its intended use. Aset tetap yang tidak digunakan lagi dalam kegiatan usaha disajikan pada nilai terendah antara nilai tercatat dengan nilai yang dapat diperoleh kembali dan disajikan sebagai bagian akun “Aset Lain-lain” pada laporan posisi keuangan konsolidasian. Fixed assets not used in operations are stated at the lower of cost or their recoverable amount and presented as a part of “Other Assets” account in the consolidated statements of financial position.Parts
» Krakatau Steel Annual Report 2013
» imron ZubaiDy 78 Krakatau Steel Annual Report 2013
» imron ZubaiDy 94 Krakatau Steel Annual Report 2013
» UMUM lanjutan GENERAL continued
» Pendirian Perusahaan lanjutan The Company’s Establishment continued
» Penawaran Umum Efek Perusahaan The Company’s Public Offering
» Struktur Entitas Anak dan Entitas Asosiasi lanjutan
» Dewan Komisaris, Direksi dan Karyawan lanjutan
» Boards of Commissioners, Directors and Employees continued
» Penyelesaian Laporan Krakatau Steel Annual Report 2013
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Dasar Penyajian Krakatau Steel Annual Report 2013
» The consolidated financial statements include
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Principles of consolidation continued
» Transaksi dengan pihak berelasi Transaction with related parties
» Transaksi dan saldo dalam mata uang asing lanjutan
» Foreign currency Krakatau Steel Annual Report 2013
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Persediaan Inventories Krakatau Steel Annual Report 2013
» Biaya dibayar di muka Prepaid expenses
» Aset real estat Real estate assets
» Sewa lanjutan Leases continued
» Biaya penerbitan emisi efek ekuitas Stock issuance costs
» Pengakuan pendapatan dan beban lanjutan Revenue
» Laba rugi per saham dasar Basic earnings loss per share
» Selisih perubahan ekuitas Entitas Anak Entitas Asosiasi
» Changes in Krakatau Steel Annual Report 2013
» Ventura Bersama Joint Ventures
» Standar Akuntansi yang telah Diterbitkan namun belum Berlaku Efektif
» Standar Akuntansi yang telah Diterbitkan namun belum Berlaku Efektif lanjutan
» SUMBER ESTIMASI KETIDAKPASTIAN SOURCE OF ESTIMATION UNCERTAINTY
» SUMBER ESTIMASI Accounting Standards that have been Published but not yet Effective continued
» SOURCE OF Accounting Standards that have been Published but not yet Effective continued
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» INVESTASI JANGKA PENDEK SHORT-TERM INVESTMENTS
» DEPOSITO BERJANGKA Accounting Standards that have been Published but not yet Effective continued
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PIUTANG LAIN-LAIN OTHER RECEIVABLES
» SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN PIHAK-PIHAK BERELASI
» SIGNIFICANT BALANCES Accounting Standards that have been Published but not yet Effective continued
» SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN PIHAK-PIHAK BERELASI lanjutan
» PERSEDIAAN lanjutan INVENTORIES continued
» UANG MUKA DAN BIAYA DIBAYAR DI MUKA ADVANCES AND PREPAID EXPENSES
» UANG MUKA DAN BIAYA DIBAYAR DI MUKA lanjutan
» ADVANCES AND Accounting Standards that have been Published but not yet Effective continued
» PENYERTAAN SAHAM INVESTMENTS IN SHARES OF STOCK
» PENYERTAAN SAHAM lanjutan INVESTMENTS
» ASET TETAP lanjutan FIXED ASSETS continued
» PIUTANG JANGKA PANJANG LONG-TERM RECEIVABLES
» PINJAMAN BANK JANGKA PENDEK SHORT-TERM BANK LOANS
» PINJAMAN BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued
» INSTRUMEN KEUANGAN DERIVATIF lanjutan DERIVATIVE
» PERPAJAKAN TAXATION Accounting Standards that have been Published but not yet Effective continued
» Pajak dibayar di muka Prepaid taxes
» Estimasi tagihan pajak Estimated claims for tax refund
» PERPAJAKAN lanjutan TAXATION continued
» Pajak tangguhan lanjutan Deferred tax continued
» BEBAN AKRUAL ACCRUED EXPENSES
» UANG MUKA PENJUALAN DAN LAINNYA SALES AND OTHER ADVANCES
» PINJAMAN JANGKA PANJANG LONG-TERM LOANS
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» LIABILITAS KEUANGAN JANGKA PANJANG LONG-TERM FINANCIAL LIABILITIES
» IMBALAN KERJA EMPLOYEE BENEFITS
» IMBALAN KERJA lanjutan EMPLOYEE BENEFITS continued
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» PENDAPATAN NETO NET REVENUES
» PENDAPATAN NETO lanjutan NET REVENUES continued
» BEBAN POKOK PENDAPATAN COST OF REVENUES
» BEBAN POKOK PENDAPATAN lanjutan COST OF REVENUES continued
» BEBAN USAHA OPERATING EXPENSES
» BEBAN USAHA lanjutan OPERATING EXPENSES continued
» LABA RUGI PER SAHAM EARNINGS LOSS PER SHARE
» INSTRUMEN KEUANGAN FINANCIAL INSTRUMENTS
» INSTRUMEN KEUANGAN lanjutan FINANCIAL INSTRUMENTS continued
» KEBIJAKAN DAN Liabilitas imbalan kerja jangka panjang Long-term employees’ benefits liabilities
» Risiko suku bunga atas nilai wajar dan arus kas
» KEBIJAKAN DAN Fair value and cash flow interest rate risk
» KEBIJAKAN DAN Risiko mata uang Foreign exchange rate risk
» Foreign exchange rate risk continued
» KEBIJAKAN DAN Risiko kredit Credit risk
» Credit risk continued Krakatau Steel Annual Report 2013
» KEBIJAKAN DAN Risiko likuiditas Liquidity risk
» KEBIJAKAN DAN Liquidity risk continued
» KOMITMEN DAN PERJANJIAN SIGNIFIKAN SIGNIFICANT
» KOMITMEN DAN PERJANJIAN SIGNIFIKAN lanjutan
» SIGNIFICANT COMMITMENTS Price risk
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