Liabilitas Diestimasi atas Kesejahteraan Kompensasi Berbasis Saham Stock Based Compensation
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
r. Liabilitas Diestimasi atas Kesejahteraan
Karyawan lanjutan r. Estim ated Liability for Employees’ Benefits continued Keuntungan dan kerugian aktuarial diakui sebagai pendapatan atau beban jika akumulasi bersih keuntungan dan kerugian aktuarial yang belum diakui pada saat akhir tahun pelaporan sebelumnya melebihi 10 dari nilai kini kewajiban imbalan pasti atau nilai wajar aset program pada tanggal tersebut. Keuntungan dan kerugian aktuarial yang melebihi 10 koridor diakui dengan menggunakan metode garis lurus berdasarkan perkiraan rata-rata sisa masa kerja karyawan. Biaya jasa lalu yang timbul pada saat program imbalan pasti diperkenalkan pertama kali atau terjadi atau perubahan-perubahan dalam kewajiban imbalan kerja program yang sudah ada diamortisasi sampai imbalan tersebut telah menjadi hak karyawan. Actuarial gains and losses are recognized as income or expense if the unrecognized accumulated actuarial gains or losses at the end of previous reporting year have exceeded the higher of the 10 of the present value of defined benefit obligation or of the fair value of the plan asset at that date. Actuarial gains or losses in excess of the 10 corridor are recognized using the straight-line method over the expected remaining average working lives of employees. Past service cost arising from the first introduction of a defined benefit plan or changes in the benefit payable under an existing plan are required to be amortized over the period until the benefits concerned become vested. s. Kompensasi Berbasis Saham s. Stock Based Compensation SCM menerapkan PSAK No . 53, “Akuntansi Kompensasi Berbasis Saham”, yang mengatur perlakuan akuntansi untuk nilai wajar opsi pemilikan saham yang diberikan kepada karyawan dan instrumen ekuitas sejenis lainnya. Beban kompensasi diakui selama periode pengakuan hak kompensasi vesting period berdasarkan nilai wajar opsi saham pada tanggal pemberian grant date. SCM adopts PSAK No. 53, “Accounting of Stock Based Compensation”, which provides for the accounting of the fair value of an employee stock option and other similar equity instruments. Compensation cost is accrued over the vesting period based on the fair value of the stock option on grant date.t. Laba per Saham
Parts
» financial report as per 30 june 2012 unaudited
» Pendirian Perusahaan Establishment of the Company
» Pendirian Perusahaan lanjutan Establishment of the Company continued Penawaran Umum
» Struktur Grup lanjutan Group Structure continued
» Dasar Penyajian IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING
» Dasar Penyajian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» “Leases” IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» Prinsip-prinsip Konsolidasian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prinsip-prinsip Konsolidasian lanjutan Principles of Consolidation continued
» Kombinasi Bisnis Business Combinations
» Kombinasi Bisnis lanjutan Business Combinations continued
» Transaksi dengan Pihak Berelasi Transactions with Related Parties
» Transaksi dengan Pihak Berelasi lanjutan Transactions
» Transaksi dengan Pihak Berelasi lanjutan Transactions Persediaan Inventories
» Properti Investasi Investment Properties Penurunan Nilai Aset Non-keuangan
» Impairment SUMMARY OF SIGNIFICANT ACCOUNTING
» Impairment of Sewa SUMMARY OF SIGNIFICANT ACCOUNTING
» Leases continued Biaya Emisi Saham Shares Issuance Costs
» Revenue and Foreign Currency
» Transaksi dan Saldo dalam Mata Uang Asing lanjutan Foreign Currency Income Tax
» Liabilitas Diestimasi atas Kesejahteraan Kompensasi Berbasis Saham Stock Based Compensation
» Informasi Segmen Segment Information
» Instrumen Keuangan Financial Instrument
» Instrumen Keuangan lanjutan Financial Instrument continued
» Instrumen Keuangan lanjutan Financial Instrument continued i
» Sumber Estimasi Ketidakpastian lanjutan Source
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» KAS DAN SETARA KAS lanjutan 3
» INVESTASI JANGKA PENDEK SHORT-TERM INVESTMENTS
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued PERSEDIAAN INVENTORIES
» PERSEDIAAN lanjutan INVENTORIES continued BIAYA DIBAYAR DI MUKA PREPAID EXPENSES
» UANG MUKA ADVANCES ASET TETAP FIXED ASSETS
» ASET TETAP lanjutan FIXED ASSETS continued
» PROPERTI INVESTASI INVESTMENT PROPERTIES
» PROPERTI INVESTASI lanjutan INVESTMENT PROPERTIES continued GOODWILL AND INTANGIBLE ASSET
» GOODWILL DAN financial report as per 30 june 2012 unaudited
» BIAYA SEWA DIBAYAR DI MUKA JANGKA PANJANG PREPAID LONG-TERM RENT ASET LAIN-LAIN OTHER ASSETS
» PINJAMAN JANGKA PENDEK SHORT-TERM LOANS
» PINJAMAN JANGKA PENDEK lanjutan SHORT-TERM LOANS continued
» PINJAMAN JANGKA PENDEK lanjutan SHORT-TERM LOANS continued UTANG USAHA TRADE PAYABLES
» UTANG USAHA lanjutan TRADE PAYABLES continued BIAYA MASIH HARUS DIBAYAR ACCRUED EXPENSES
» PERPAJAKAN TAXATION financial report as per 30 june 2012 unaudited
» UTANG OBLIGASI BONDS PAYABLE
» UTANG OBLIGASI lanjutan BONDS PAYABLE continued
» PINJAMAN JANGKA PANJANG LONG-TERM LOANS PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» LIABILITAS DIESTIMASI ESTIMATED LIABILITY FOR EMPLOYEES’ PAJAK PENGHASILAN INCOME TAXES
» PAJAK PENGHASILAN lanjutan INCOME TAXES continued
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» MODAL SAHAM lanjutan SHARE CAPITAL continued TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» PENDAPATAN REVENUES BEBAN POKOK PENDAPATAN COST OF REVENUES
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» Saldo dan Transaksi Berelasi Balances and Transactions with Related
» PERJANJIAN SIGNIFIKAN lanjutan SIGNIFICANT AGREEMENTS continued
» TUJUAN DAN financial report as per 30 june 2012 unaudited
» INSTRUMEN KEUANGAN FINANCIAL INSTRUMENTS
» KEWAJIBAN KONTIJENSI CONTINGENT LIABILITY
Show more