Penurunan Nilai Aset Non-keuangan lanjutan
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
l. Sewa l. Leases Kelompok Usaha mengklasifikasikan sewa berdasarkan sejauh mana risiko dan manfaat yang terkait dengan kepemilikan aset sewaan berada pada lessor atau lessee, dan pada substansi transaksi daripada bentuk kontraknya. The Group classifies leases based on the extent to which risks and rewards incidental to the ownership of a leased asset are vested upon the lessor or the lessee, and the substance of the transaction rather than the form of the contract. Sewa Pembiayaan - sebagai Lessee Finance Lease - as Lessee Suatu sewa diklasifikasikan sebagai sewa pembiayaan jika sewa tersebut mengalihkan secara substansi seluruh risiko dan manfaat yang terkait dengan kepemilikan aset sewaan. Sewa tersebut dikapitalisasi sebesar nilai wajar aset sewaan atau sebesar nilai kini dari pembayaran sewa minimum, jika nilai kini lebih rendah dari nilai wajar. A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership of the leased assets. Such leases are capitalized at the inception of the lease at the fair value of the leased property or, if lower, at the present value of minimum lease payments. Pembayaran sewa minimum harus dipisahkan antara bagian yang merupakan beban keuangan dan bagian yang merupakan pelunasan liabilitas, sedemikian rupa sehingga menghasilkan suatu tingkat suku bunga periodik yang konstan atas saldo liabilitas. Beban keuangan dibebankan langsung ke labarugi tahun berjalan. Lease payments are apportioned between the finance charges and reduction of the lease liability so as to achieve a constant rate of interest on the remaining balance of liability. Finance charges are charged directly to current year profit or loss. Sewa Operasi - sebagai Lessee Operating Lease - as Lessee Suatu sewa diklasfikasikan sebagai sewa operasi jika sewa tidak mengalihkan secara substansi seluruh risiko dan manfaat yang terkait dengan kepemilikan aset. Dengan demikian, pembayaran sewa diakui sebagai beban dengan dasar garis lurus straight-line basis selama masa sewa. A lease is classified as an operating lease if it does not transfer substantially all the risks and rewards incidental to ownership of the leased asset. Accordingly, the related lease payments are recognized in profit or loss on a straight-line basis over the lease term. Sewa Operasi - sebagai Lessor Operating Lease - as Lessor Sewa dimana Kelompok Usaha tidak mengalihkan secara substansi seluruh risiko dan manfaat yang terkait dengan kepemilikan aset diklasifikasikan sebagai sewa operasi. Leases where the Group does not transfer substantially all the risks and rewards of ownership of the asset are classified as operating leases. m. Tambahan Modal Disetor - Neto m. Additional Paid-in Capital - Net Tambahan modal disetor - neto merupakan selisih antara harga penawaran dengan nilai nominal saham, setelah dikurangi dengan biaya- biaya yang terjadi sehubungan dengan penawaran saham tersebut, dan selisih yang timbul dari kombinasi bisnis entitas sepengendali Catatan 2c. Additional paid-in capital - net represents the difference between the offering price and the par value of share capital, net of share issuance costs, and difference arising from business combination of entities under common control Note 2c.Parts
» emtek fs 2015 q2 30 june 2015 unaudited
» Pendirian Perusahaan Establishment of the Company
» Penawaran Umum Saham Perusahaan Public Offering of the Company’s Shares
» Penawaran Umum Saham Perusahaan lanjutan
» Public Offering of the Company’s Shares continued Struktur Kelompok Usaha Group Structure
» Struktur Kelompok Usaha lanjutan Group Structure continued
» Boards of Commissioners and Directors, Audit Committee and Employees
» Dewan Komisaris dan Direksi, Komite Audit dan Karyawan lanjutan
» Boards of Commissioners and Directors, Audit Committee
» Penyelesaian Laporan Keuangan Konsolidasian
» Completion of the Consolidated Financial Statements
» Prinsip-prinsip Konsolidasian Principles of Consolidation
» Prinsip-prinsip Konsolidasian lanjutan Principles of Consolidation continued
» Kombinasi Bisnis lanjutan Business Combinations continued
» Kas dan Setara Kas dan Aset Keuangan lancar Lainnya
» Cash and Cash Equivalents and Other Current Financial Assets
» Transaksi dengan Pihak-pihak Berelasi Transactions with Related Parties
» Transaksi dengan Pihak-pihak Berelasi lanjutan
» Transactions with Related Parties continued Persediaan Inventories
» Persediaan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Inventories continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset Takberwujud lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Intangible Assets continued Aset Tetap Fixed Assets
» Aset Tetap lanjutan Fixed Assets continued
» Aset Tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Fixed Assets continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penurunan Nilai Aset Non-keuangan Impairment of Non-financial Assets
» Penurunan Nilai Aset Non-keuangan lanjutan
» Impairment of Non-financial Assets continued
» Sewa SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Tambahan Modal Disetor - Neto Additional Paid-in Capital - Net
» Pengakuan Pendapatan dan Beban Revenue and Expense Recognition
» Transaksi dan Saldo dalam Mata Uang Asing Foreign Currency Transactions and
» Transaksi dan Saldo dalam Mata Uang Asing lanjutan
» Foreign Currency Transactions and Balances continued Pajak Penghasilan Income Tax
» Liabilitas Imbalan Kerja lanjutan Employee Benefits Liabilities continued
» Laba per Saham SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Earnings per Share Informasi Segmen Segment Information
» Informasi Segmen lanjutan Segment Information continued Instrumen Keuangan Financial Instruments
» Instrumen Keuangan lanjutan Financial Instruments continued
» Instrumen Keuangan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Financial Instruments continued i Aset Keuangan lanjutan
» Instrumen Keuangan lanjutan Financial Instruments continued ii Liabilitas Keuangan
» Provisi Provisions SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Standar Akuntansi yang telah Disahkan namun belum berlaku Efektif lanjutan
» SUMBER ESTIMASI KETIDAKPASTIAN SOURCE OF ESTIMATION UNCERTAINTY
» SUMBER ESTIMASI KETIDAKPASTIAN lanjutan SOURCE OF ESTIMATION UNCERTAINTY
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» ASET KEUANGAN LANCAR LAINNYA OTHER CURRENT FINANCIAL ASSETS
» ASET KEUANGAN LANCAR LAINNYA lanjutan OTHER CURRENT FINANCIAL ASSETS
» 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
» INVESTASI PADA ENTITAS ASOSIASI lanjutan INVESTMENT IN ASSOCIATED COMPANIES
» GOODWILL DAN ASET TAKBERWUJUD GOODWILL AND INTANGIBLE ASSETS
» GOODWILL DAN ASET TAKBERWUJUD
» BIAYA SEWA DIBAYAR DI MUKA JANGKA PANJANG
» PREPAID LONG-TERM RENT emtek fs 2015 q2 30 june 2015 unaudited
» INVESTASI JANGKA PANJANG LONG-TERM INVESTMENTS
» ASET TIDAK LANCAR LAINNYA OTHER NON-CURRENT ASSETS PINJAMAN JANGKA PENDEK SHORT-TERM LOANS
» PINJAMAN JANGKA PENDEK lanjutan SHORT-TERM LOANS continued
» BEBAN AKRUAL DAN LIABILITAS IMBALAN KERJA JANGKA PENDEK
» ACCRUED EXPENSES AND SHORT-TERM EMPLOYEE BENEFITS LIABILITIES PERPAJAKAN TAXATION
» PERPAJAKAN lanjutan TAXATION continued PINJAMAN JANGKA PANJANG LONG-TERM PAYABLES
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM PAYABLES continued
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITIES
» OBLIGASI KONVERSI lanjutan CONVERTIBLE BONDS continued
» PAJAK PENGHASILAN INCOME TAXES
» PAJAK PENGHASILAN lanjutan INCOME TAXES continued
» KEPENTINGAN NONPENGENDALI PADA ENTITAS ANAK
» NON-CONTROLLING INTERESTS IN SUBSIDIARIES
» MODAL SAHAM SHARE CAPITAL TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» TAMBAHAN MODAL DISETOR lanjutan ADDITIONAL PAID-IN CAPITAL continued
» SELISIH NILAI TRANSAKSI DENGAN PIHAK NONPENGENDALI
» DIFFERENCE IN VALUE OF TRANSACTIONS WITH NON-CONTROLLING INTERESTS
» SALDO LABA RETAINED EARNINGS PENDAPATAN REVENUES
» PENDAPATAN lanjutan REVENUES continued
» BEBAN POKOK PENDAPATAN COST OF REVENUES
» BEBAN PENJUALAN SELLING EXPENSES
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» Saldo dan Transaksi dengan Pihak-pihak Berelasi Balances and Transactions with Related Parties
» Saldo dan Transaksi dengan Pihak-pihak Berelasi lanjutan
» Balances and Transactions with Related Parties continued
» Sifat Hubungan dengan Pihak Berelasi
» PERJANJIAN SIGNIFIKAN SIGNIFICANT AGREEMENTS
» PERJANJIAN SIGNIFIKAN lanjutan SIGNIFICANT AGREEMENTS continued
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING lanjutan
» MONETARY ASSETS AND LIABILITIES IN FOREIGN CURRENCIES continued
» TUJUAN DAN KEBIJAKAN RISIKO MANAJEMEN KEUANGAN FINANCIAL RISK MANAGEMENT OBJECTIVE AND POLICIES
» TUJUAN DAN KEBIJAKAN RISIKO MANAJEMEN KEUANGAN lanjutan
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