Impairment of SUMMARY OF SIGNIFICANT ACCOUNTING
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES continuedq. Transaksi dan Saldo dalam Mata Uang Asing lanjutan
q. Foreign Currency
Transactions and Balances continued Transaksi dalam mata uang asing dicatat dalam Dolar AS berdasarkan kurs yang berlaku pada saat transaksi dilakukan. Pada tanggal pelaporan, aset dan liabilitas moneter dalam mata uang asing dijabarkan sesuai dengan rata-rata kurs jual dan beli yang diterbitkan oleh Bank Indonesia pada tanggal transaksi perbankan terakhir untuk tahun yang bersangkutan, dan laba atau rugi kurs yang timbul, dikreditkan atau dibebankan pada operasi tahun berjalan. Transactions involving foreign currencies are recorded in US Dollar at the rates of exchange prevailing at the time the transactions are made. At the reporting date, monetary assets and liabilities denominated in foreign currencies are adjusted to reflect the average of the buying and selling rates of exchange prevailing at the last banking transaction date of the year, as published by Bank Indonesia, and any resulting gains or losses are credited or charged to operations of the current period. Akun non-moneter yang diukur pada nilai historis dalam mata uang asing dijabarkan ke Dolar AS menggunakan kurs pada tanggal transaksi dilakukan. Non-monetary accounts that are measured in terms of historical cost in a foreign currency are translated to US Dollar using the exchange rates as at the dates of the initial transactions. Akun-akun dari entitas anak dengan mata uang pelaporan yang bukan Dolar AS dijabarkan dari mata uang pelaporannya menjadi Dolar AS dengan dasar sebagai berikut: a Aset dan liabilitas, baik moneter maupun non-moneter, dijabarkan dengan menggunakan kurs penutup. b Pendapatan dan beban dijabarkan dengan menggunakan kurs yang berlaku pada tanggal transaksi atau, bila memenuhi syarat, kurs rata-rata periode tersebut. c Selisih kurs yang terjadi disajikan sebagai “selisih kurs atas penjabaran akun-akun kegiatan usaha dalam mata uang asing” pada pendapatan komprehensif lain sampai pelepasan investasi yang bersangkutan. The accounts of subsidiaries whose presentation currency is not US Dollar are translated from its respective reporting currency into US Dollar on the following basis: a Assets and liabilities, both monetary and non-monetary, are translated using the closing rate of exchange. b Revenues and expenses are translated using transactions date exchange rate or, if applicable, the average rate for the period. c The resulting exchange difference is presented as “foreign exchange differences from translations of the accounts in foreign currency” in other comprehensive income until disposal of the investment. Nilai tukar yang digunakan adalah sebagai berikut: Exchange rates used were as follows: 2014 2013 USRp1.000 0,08 0,08 USRp1,000 US€1 1,22 1,38 US€1 USCNY1 0,16 0,16 USCNY1 Transaksi dalam mata uang lainnya tidak signifikan. Transactions held in other currencies are not significant. included herein are in Indonesian language. PT MULTISTRADA ARAH SARANA TBK DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2014 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam Dolar AS, Kecuali Dinyatakan Lain PT MULTISTRADA ARAH SARANA TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2014 and for the Year Then Ended Expressed in US Dollars, Unless Otherwise Stated 352. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
Parts
» Annual Reports - PT Multistrada Arah Sarana, Tbk.
» Eugene Cho Park Andi Solaiman glenn t. Sugita Mulyo Sutrisno Paulus Ridwan Purawinata
» Sukarman henryanto Komala yohanes Ade bunian Moniaga Uthan M. Arief Sadikin Andreas handoyo hutama
» Risiko bahan baku Solvabilitas Solvabilitas menunjukkan kemampuan Perseroan dalam
» Risk of Raw Material Risiko Perubahan Nilai valuta Asing
» Risiko Persaingan Usaha the Risks of the Changes of Foreign Exchange
» the Risks of business Competition Risiko Kebijakan Pemerintah
» the Risks of government Policies Various government regulations related to product
» Aspek Lingkungan hidup Annual Reports - PT Multistrada Arah Sarana, Tbk.
» Aspek Ketenagakerjaan tanggung Jawab Produk Manpower Aspect
» Product Responsibility Annual Reports - PT Multistrada Arah Sarana, Tbk.
» Pendirian Perusahaan Establishment of the Company
» Pendirian Perusahaan lanjutan Establishment of the Company continued
» Penawaran Umum Efek dan Penawaran Umum Terbatas I dan II
» Initial Public Offering and Limited Public Offering I and II
» Penawaran Umum Efek dan Penawaran Umum Terbatas I dan II lanjutan
» Initial Public Offering and Limited Public Offering I and II continued
» Karyawan, Direksi dan Komisaris Employees, Directors and Commissioners
» Kuasi-reorganisasi Quasi-reorganization UMUM lanjutan GENERAL continued
» Struktur Kelompok Usaha Group Structure
» Dasar Penyajian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Prinsip-prinsip Konsolidasi Principles of Consolidation
» Prinsip-prinsip Konsolidasi lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Cash and Cash Equivalents Instrumen Keuangan Financial Instruments
» Instrumen Keuangan lanjutan Financial Instruments continued
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» Transaksi dengan Pihak-pihak Berelasi Transactions with Related Parties
» Persediaan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prepaid Expenses SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Hutan Tanaman Industri Industrial Timber Plantations
» Investasi pada Entitas Asosiasi
» Investasi pada Entitas Asosiasi lanjutan
» Investment in an Associate continued
» Kombinasi Bisnis, Aset Takberwujud dan
» Aset Tetap lanjutan Fixed Assets continued
» Aset Tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Fixed Assets continued SUMMARY OF SIGNIFICANT ACCOUNTING
» Penurunan Nilai Aset Non-keuangan
» Impairment of Non-financial Assets
» Penurunan SUMMARY OF SIGNIFICANT ACCOUNTING
» Impairment of SUMMARY OF SIGNIFICANT ACCOUNTING
» Imbalan Kerja SUMMARY OF SIGNIFICANT ACCOUNTING
» Employee Benefits SUMMARY OF SIGNIFICANT ACCOUNTING
» Provisi SUMMARY OF SIGNIFICANT ACCOUNTING
» Provisions SUMMARY OF SIGNIFICANT ACCOUNTING
» Biaya Emisi Saham Issuance Costs of Share Capital
» Pendapatan dan Beban Revenue and Expense
» Transaksi dan Saldo dalam Mata Uang Asing
» Foreign Currency SUMMARY OF SIGNIFICANT ACCOUNTING
» Transaksi dan Saldo dalam Mata Uang Asing lanjutan
» Sewa Leases SUMMARY OF SIGNIFICANT ACCOUNTING
» Biaya Pinjaman Borrowing Costs
» Perpajakan Taxation SUMMARY OF SIGNIFICANT ACCOUNTING
» Taxation continued IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Perpajakan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Taxation continued SUMMARY OF SIGNIFICANT ACCOUNTING
» Laba per Saham Earnings per Share
» Informasi Segmen SUMMARY OF SIGNIFICANT ACCOUNTING
» Perubahan Kebijakan Akuntansi di Periode Mendatang lanjutan
» Future Changes in Accounting Policies continued
» PERTIMBANGAN, ESTIMASI DAN ASUMSI AKUNTANSI YANG SIGNIFIKAN
» SIGNIFICANT ACCOUNTING Annual Reports - PT Multistrada Arah Sarana, Tbk.
» PERTIMBANGAN, ESTIMASI DAN ASUMSI
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» ASET KEUANGAN TERSEDIA UNTUK DIJUAL AVAILABLE-FOR-SALE FINANCIAL ASSET
» PIUTANG USAHA DAN LAIN-LAIN TRADE AND OTHER RECEIVABLES
» PIUTANG USAHA DAN LAIN-LAIN lanjutan TRADE AND OTHER RECEIVABLES continued
» PERSEDIAAN INVENTORIES Annual Reports - PT Multistrada Arah Sarana, Tbk.
» ASET TAKBERWUJUD DAN GOODWILL INTANGIBLE ASSETS AND GOODWILL
» ASET TAKBERWUJUD Annual Reports - PT Multistrada Arah Sarana, Tbk.
» HTI DAN ASET LAINNYA INDUSTRIAL
» HTI DAN ASET LAINNYA lanjutan INDUSTRIAL
» HTI DAN ASET LAINNYA lanjutan INDUSTRIAL ASET TETAP FIXED ASSETS
» INVESTASI PADA ENTITAS ASOSIASI INVESTMENT IN AN ASSOCIATE
» UTANG BANK JANGKA PENDEK SHORT-TERM BANK LOANS
» UTANG BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued
» UTANG USAHA DAN LAIN-LAIN DAN BEBAN AKRUAL
» TRADE AND Annual Reports - PT Multistrada Arah Sarana, Tbk.
» UTANG USAHA DAN LAIN-LAIN DAN BEBAN AKRUAL lanjutan
» TRADE AND PERPAJAKAN TAXATION
» PERPAJAKAN lanjutan TAXATION continued
» UTANG BANK JANGKA PANJANG LONG-TERM BANK LOANS
» UTANG BANK JANGKA PANJANG lanjutan LONG-TERM BANK LOANS continued EKUITAS EQUITY
» EKUITAS lanjutan EQUITY continued
» LABA PER SAHAM DASAR BASIC EARNINGS PER SHARE
» PENJUALAN SALES Annual Reports - PT Multistrada Arah Sarana, Tbk.
» BEBAN POKOK PENJUALAN COST OF GOODS SOLD
» BEBAN PENJUALAN DAN DISTRIBUSI SELLING AND DISTRIBUTION EXPENSES
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» BIAYA PENYUSUTAN, Annual Reports - PT Multistrada Arah Sarana, Tbk.
» DEPRECIATION, AMORTIZATION Annual Reports - PT Multistrada Arah Sarana, Tbk.
» KOMITMEN DAN Annual Reports - PT Multistrada Arah Sarana, Tbk.
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITY
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITY continued
» SALDO DAN TRANSAKSI DENGAN PIHAK BERELASI
» ACCOUNTS AND Annual Reports - PT Multistrada Arah Sarana, Tbk.
» INFORMASI SEGMEN SEGMENT INFORMATION TUJUAN DAN
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