Nilai Wajar Instrumen Keuangan Fair Value of Financial Instruments
30. Standar Akuntansi Yang Telah Disahkan Namun Belum Berlaku Efektif Lanjutan
30.Accounting Standards
Issued But Not Yet Effective Continued PSAK 15 2013: “Investasi pada Entitas Asosiasi dan Ventura Bersama” PSAK 15 2013: ”Investments in Associates and Joint Ventures” PSAK 24 2013: “Imbalan Kerja” PSAK 24 2013: “Employee Benefits” PSAK 65: ” Laporan Keuangan Konsolidasi“ PSAK 65: “Consolidated Financial Statements” PSAK 66: “Pengaturan Bersama” PSAK 66: “Joint Arrangements” PSAK 67: “Pengungkapan Kepentingan dalam Entitas Lain” PSAK 67: “Disclosure of Interest in Other Entities” PSAK 68: “Pengukuran Nilai Wajar” PSAK 68: “Fair Value Measurement” PSAK 46 Revisi 2014: Pajak Penghasilan PSAK 46 Revised 2014:Income Taxes PSAK 48 Revisi 2014: Penurunan Nilai Aset PSAK 48 Revised 2014: Impairment of Assets PSAK 50 Revisi 2014: Instrument Keuangan : Penyajian PSAK 50 Revised 2014: Financial Instrument : Presentation PSAK 55 Revisi 2014: Instrument Keuangan : Pengakuan dan Pengukuran PSAK 55 Revised 2014: Financial Instrument : Recognition and Measurement PSAK 60 Revisi 2014: Instrument Keuangan : Pengungkapan PSAK 60 Revised 2014: Financial Instrument : Disclosures ISAK 26 Revisi 2014 : Penilaian Kembali Deviriatif Melekat ISAK 60 Revised 2014: Revaluation Deviriatif Fitted Hingga tanggal pengesahan laporan keuangan ini, Perusahaan masih melakukan evaluasi atas dampak dari intepretasi standar serta PSAK baru dan revisian tersebut As at the authorisation date of this financial statements, the Company is still evaluating the potential impact of these interpretations and new and revised PSAK. 31. Peristiwa Setelah Periode Pelaporan 31. Events After the Reporting Period a. Berdasarkan surat pemberitahuan PT Baja Tehnik Rekatama nomor 10BTRXII14 tanggal 30 Desember 2014 tentang kenaikan jasa pemotongan waste plate, bahwa per tanggal 1 Januari 2015 tarif jasa ditetapkan sebesar Rp115kg. a. Based on the notification letter PT Baja Tehnik Rekatama number 10BTRXII14 dated December 30, 2014 about the tariff increase waste plate cutting services, starting on January 1, 2015 the service tariff is set at Rp115 kg. b. Berdasarkan perjanjian kerjasama sales notes atas Order bahan baku Waste Plate dengan PT Gunawan Dianjaya Steel Tbk PT GDS nomor LPK-1502-00070 tanggal 12 Februari 2015 disepakati pembelian waste plate 2.000.000 kg dengan harga Rp4.200kg. Perjanjian berlaku sejak tanggal 12 Februari 2015 sampai dengan selesai. Jangka waktu pembayaran 90 hari dari tanggal pengiriman atau yang tertera pada surat jalan PT Gunawan Dianjaya Steel Tbk PT GDS. b. Based on an agreement sales notes on orders of raw materials waste plate with PT Gunawan Dianjaya Steel Tbk PT GDS number LPK-1502- 00070 dated February 12, 2015, its agreed the purchase of 2,000,000,000 kg waste plate. The agreement is valid starting February 12, 2015 until completed. Term of payment is 90 days from the date of delivery or the date stated in delivery order of PT Gunawan Dianjaya Steel Tbk PT GDS.Parts
» Pendirian dan Informasi Umum
» Establishment and General Information
» Pendirian dan Informasi Umum Lanjutan Establishment
» Penawaran Umum Efek Perusahaan
» Public Offering of Shares of the Company
» Dasar Pengukuran dan Penyusunan Laporan Keuangan
» Basis Measurement and Presentation of Financial Statements
» Transaksi dengan Pihak-pihak Berelasi Related Parties Transactions
» Financial Assets BTON Lap Keu 31 Des 2014
» Instrumen Keuangan Lanjutan Financial Instruments Continued
» Financial Liabilities Initial recognition
» Kas dan Setara Kas Cash and Cash Equivalents
» Aset Keuangan Lancar Lainnya Deposito Berjangka
» Other Current Financial Assets
» Investasi pada Entitas Asosiasi
» Investasi pada Entitas Asosiasi Lanjutan Investment in an Associates Continued
» Persediaan Summary of Significant Accounting Policies Continued
» Inventories Summary of Significant Accounting Policies Continued
» Prepaid Expenses Summary of Significant Accounting Policies Continued
» Aset Tetap Summary of Significant Accounting Policies Continued
» Fixed Assets Summary of Significant Accounting Policies Continued
» Aset Tetap Lanjutan Summary of Significant Accounting Policies Continued
» Fixed Assets Continued Summary of Significant Accounting Policies Continued
» Impairment of Non Financial Assets
» Penurunan Aset Non Keuangan Lanjutan
» Biaya Emisi Saham Summary of Significant Accounting Policies Continued
» Share Issurance Costs Summary of Significant Accounting Policies Continued
» Pengakuan Pendapatan dan Beban
» Revenue and Expense Recognition
» Transaksi dan Saldo Dalam Mata Uang Asing
» Foreign Currency Transactions and Balances
» Foreign Currency Transactions and Balances Continued
» Pajak Penghasilan Summary of Significant Accounting Policies Continued
» Income Tax Summary of Significant Accounting Policies Continued
» Ikhtisar Kebijakan Akuntansi Signifikan Lanjutan
» Imbalan Kerja Summary of Significant Accounting Policies Continued
» Employment Benefits Summary of Significant Accounting Policies Continued
» Segmen Operasi OperatingSegment Summary of Significant Accounting Policies Continued
» Laba per Saham Summary of Significant Accounting Policies Continued
» Earning per Share Summary of Significant Accounting Policies Continued
» Piutang Usaha BTON Lap Keu 31 Des 2014
» Berdasarkan Pelanggan By Customer
» Piutang Usaha Lanjutan BTON Lap Keu 31 Des 2014
» Berdasarkan Umur hari By Age
» Aset Keuangan Lancar Lainnya
» Aset Keuangan Lancar Lainnya Lanjutan Other Current Financial Assets Continued
» Saldo dan Transaksi dengan Pihak-pihak Berelasi
» Balance and BTON Lap Keu 31 Des 2014
» Saldo dan Transaksi dengan Pihak-pihak Berelasi Lanjutan
» Persediaan BTON Lap Keu 31 Des 2014
» Inventories BTON Lap Keu 31 Des 2014
» Prepaid Expenses BTON Lap Keu 31 Des 2014
» Investasi pada Entitas Asosiasi Lanjutan
» Investment in an Associate Continued
» Aset Tetap Lanjutan Fixed Assets Continued
» Berdasarkan Pemasok : By Creditor :
» Pajak Dibayar di Muka Prepaid Tax
» Income Tax Expenses Perpajakan Taxation
» Perpajakan Lanjutan Taxation Continued
» Deferred Tax Perpajakan Lanjutan Taxation Continued
» Beban Akrual Accrued Expenses
» Dividen Dividends BTON Lap Keu 31 Des 2014
» Tambahan Modal Disetor Additional Paid-In Capital
» Beban Pokok Penjualan Cost of Goods Sold
» Beban Penjualan Selling Expenses
» Beban Umum dan Administrasi General and Administrative Expenses
» Penghasilan Bunga Interest Income
» Laba per Saham Earning Per Share
» Liabilitas Imbalan Kerja Employment Benefits Obligation
» Liabilitas Imbalan Kerja Lanjutan Employment Benefits Obligation Continued
» Informasi Segmen Segment Information
» Perjanjian dan Perikatan Penting Significant Agreement and Commitment
» Perjanjian dan Manajemen Risiko Keuangan Financial Risks Management
» Risiko Kredit BTON Lap Keu 31 Des 2014
» Credit Risk BTON Lap Keu 31 Des 2014
» Manajemen Risiko Keuangan Lanjutan Financial Risks Management Continued
» Interest Rate Risk BTON Lap Keu 31 Des 2014
» Risiko Likuiditas Liquidity Risk
» Price Risk BTON Lap Keu 31 Des 2014
» Pengelolaan Modal Capital Management
» Nilai Wajar Instrumen Keuangan Fair Value of Financial Instruments
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