Sewa Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING
Lanjutan2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
ab. Pelaporan Segmen ab. Segment Information Entitas mengungkapkan informasi yang memungkinkan pengguna laporan keuangan untuk mengevaluasi sifat dan dampak keuangan dari aktivitas bisnis dan menggunakan “pendekatan manajemen” dalam menyajikan informasi segmen menggunakan dasar yang sama seperti halnya pelaporan internal. Segmen operasi dilaporkan dengan cara yang konsisten dengan pelaporan internal yang disampaikan kepada pengambil keputusan operasional. Dalam hal ini pengambil keputusan operasional yang mengambil keputusan strategis adalah Direksi. Entities disclose information that enable users of the financial statements to evaluate the nature and financial effects of the business activities and use “management approach” under which segment information is presented on the same basis as that used for internal reporting purposes. Operating segment is reported in a manner consistent with the internal reporting provided to the chief operating decision-maker. The chief operating decision-maker has been identified as the board of directors that makes strategic decisions. Kelompok Usaha menyajikan informasi segmen menurut produk dan jasa segmen usaha, maupun dalam lingkungan ekonomi tertentu segmen geografis, yang memiliki risiko dan imbalan yang berbeda dari segmen lainnya. The Group presented segment information according to products and services business segment, also in certain economic environment geographical segment, which is subject to risks and rewards that are different from those of other segments. Pendapatan, beban, hasil, aset dan liabilitas segmen termasuk item-item yang dapat diatribusikan langsung kepada suatu segmen serta hal-hal yang dapat dialokasikan dengan dasar yang sesuai kepada segmen tersebut. Segmen ditentukan sebelum saldo dan transaksi antar Kelompok Usaha, dieliminasi sebagai bagian dari proses konsolidasi. Segment revenue, expenses, results, assets and liabilities include items directly attributable to a segment as well as those that can be allocated on a reasonable basis to that segment. The Group’s segment information is determined before intra-group balances and intra-group transactions are eliminated. ac. Aset Tidak Lancar yang Dimiliki untuk Dijual dan Operasi yang Dihentikan ac. Non-Current Assets Held For Sale and Discontinued Operations Aset tidak lancar atau kelompok lepasan diklasifikasikan sebagai aset dimiliki untuk dijual ketika nilai tercatatnya akan dipulihkan terutama melalui transaksi penjualan daripada melalui pemakaian berlanjut dan penjualannya sangat mungkin terjadi. Aset ini dicatat pada nilai yang lebih rendah antara jumlah tercatat dan nilai wajar setelah dikurangi biaya untuk untuk menjual, kecuali untuk aset-aset seperti aset pajak tangguhan, aset yang terkait dengan imbalan kerja, aset keuangan dan properti investasi yang dicatat pada nilai wajar, yang secara khusus dikecualikan dari persyaratan ini. Non-current assets or disposal group are classified as assets held for sale when their carrying amount is to be recovered principally through a sale transaction rather than through continuing use and a sale is considered highly probable. They are stated at the lower of carrying amount and fair value less cost to sell, except for assets such as deferred tax assets, assets arising from employee benefits, financial assets and investment property thar are carried at fair value, which are specifically exempt from this requirement. Kerugian penurunan nilai awal atau selanjutnya diakui atas penurunan nilai aset atau kelompok lepasan ke nilai wajar dikurangi dengan biaya untuk menjual aset. Keuntungan diakui atas peningkatan nilai wajar biaya untuk menjual aset atau kelompok lepasan, tetapi tidak boleh melebihi akumulasi rugi penurunan nilai yang telah diakui sebelumnya. Keuntungan atau kerugian yang sebelumnya tidak diakui pada tanggal penjualan aset tidak lancar atau kelompok lepasan diakui pada tanggal penghentian pengakuan. An impairment loss is recognised for any initial or subsequent write-down of the assets or disposal group to fair value less costs to sell. A gain is recognised for any subsequent increases in fair value less costs to sell for any asset or disposal group, but not in excess of any cumulative impairment loss previously recognised. A gain or loss not previously recognised by the date of the sale of the non-current asset or disposal group is recognised at the date of derecognition.Parts
» 73 financial statement 31 desember 2013
» Pendirian Perusahaan Company’s Establishment
» Penawaran Umum Saham Perdana Initial Public Offering
» Dewan Komisaris dan Direksi serta Karyawan Boards of Commissioners and Directors and
» Struktur Entitas Anak The Structure of Subsidiaries
» UMUM Lanjutan UMUM Lanjutan UMUM Lanjutan GENERAL Continued
» UMUM Lanjutan GENERAL Continued
» UMUM Lanjutan 73 financial statement 31 desember 2013
» GENERAL Continued 73 financial statement 31 desember 2013
» Faktor Musiman dalam Operasi Seasonality of Operations
» Dasar Penyusunan Laporan Keuangan Konsolidasian dan Pernyataan Kepatuhan
» Basis of Preparation of the Consolidated Financial Statements and Statement of
» Prinsip-prinsip Konsolidasi Principles of Consolidation
» Kombinasi bisnis Business combinations
» Kas dan Setara Kas Cash and Cash Equivalents
» Instrumen Keuangan Financial Instruments
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
» Transaksi dengan Pihak-Pihak Berelasi Transactions with Related Parties
» Piutang Receivables SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
» Beban Dibayar di Muka Prepaid
» Piutang Plasma SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
» Due from Plasma SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
» Investasi pada Entitas Asosiasi Investments in Associates and Jointly Controlled
» Tanaman Perkebunan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
» Plantations SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
» Penurunan Nilai Aset Non-Keuangan Impairment of Non-Financial Assets
» Dana Yang Dibatasi Penggunaannya Restricted Funds
» Proyek Pengembangan Usaha Business Development Projects
» BebanTangguhan Hak atas Tanah Deferred Cost of Land Rights
» Dividen Dividends SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
» Imbalan Kerja Employee Benefits
» Sewa Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
» Biaya Pinjaman Borrowing Costs
» Beban Emisi Saham Stock Issuance Costs
» Provisidan Kontinjensi Provisions and Contingencies
» Pengakuan Pendapatan dan Beban Revenue and Expenses Recognition
» Transaksi dan Saldo Mata Uang Asing Foreign Currency Transactions and Balances
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Pajak Penghasilan Income Taxes
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
» Pertimbangan Judgements CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS
» CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS Continued
» ESTIMASI DAN PERTIMBANGAN AKUNTANSI YANG PENTING Lanjutan
» Estimasi dan Asumsi Estimates and Assumptions
» Pelepasan divestasi Entitas Anak Divestment of a Subsidiary
» Likuidasi Entitas Anak Liquidation of a Subsidiary
» KAS DAN SETARA KAS Lanjutan CASH AND CASH EQUIVALENTS Continued
» PIUTANG USAHA 73 financial statement 31 desember 2013
» PIUTANG USAHA Lanjutan 73 financial statement 31 desember 2013
» Pihak berelasi Related party
» PERSEDIAAN INVENTORIES 73 financial statement 31 desember 2013
» PERSEDIAAN Lanjutan 73 financial statement 31 desember 2013
» INVENTORIES Continued 73 financial statement 31 desember 2013
» ASET LANCAR LAIN-LAIN 73 financial statement 31 desember 2013
» PIUTANG PLASMA 73 financial statement 31 desember 2013
» DUE FROM PLASMA 73 financial statement 31 desember 2013
» INVESTASI PADA EFEK EKUITAS INVESTMENTS IN EQUITY SECURITIES
» INVESTASI PADA EFEK EKUITAS Lanjutan INVESTMENTS IN EQUITY SECURITIES Continued
» Tanaman menghasilkan Mature plantations
» TANAMAN PERKEBUNAN Lanjutan PLANTATIONS Continued
» Tanaman belum menghasilkan Immature plantations
» TANAMAN PERKEBUNAN Lanjutan PLANTATIONS Continued ASET TETAP FIXED ASSETS
» ASET TETAP Lanjutan FIXED ASSETS Continued
» GOODWILL GOODWILL 73 financial statement 31 desember 2013
» GOODWILL Lanjutan GOODWILL Continued
» DANA YANG DIBATASI PENGGUNAANYA RESTRICTED FUNDS
» DANA YANG DIBATASI PENGGUNAANYA Lanjutan RESTRICTED FUNDS Continued
» Proyek Sarolangun Sarolangun Project
» Proyek Pesisir Pesisir Project
» Proyek Batanghari Batanghari Project
» Proyek Internasional PROYEK PENGEMBANGAN USAHA Lanjutan BUSINESS DEVELOPMENT PROJECTS Continued
» International Project PROYEK PENGEMBANGAN USAHA Lanjutan BUSINESS DEVELOPMENT PROJECTS Continued
» BEBAN TANGGUHAN HAK ATAS TANAH - NETO DEFERRED COSTS OF LAND RIGHTS - NET
» UTANG BANK JANGKA PENDEK SHORT-TERM BANK LOANS
» UTANG BANK JANGKA PENDEK Lanjutan SHORT-TERM BANK LOANS Continued
» UTANG USAHA - PIHAK KETIGA TRADE PAYABLES - THIRD PARTIES
» UTANG USAHA - PIHAK KETIGA Lanjutan TRADE PAYABLES - THIRD PARTIES Continued
» BEBAN MASIH HARUS DIBAYAR ACCRUED EXPENSES
» UTANG DIVIDEN DIVIDENDS PAYABLE
» UANG MUKA PENJUALAN ADVANCES ON SALES PINJAMAN JANGKA PANJANG LONG-TERM LOANS
» PINJAMAN JANGKA PANJANG Lanjutan LONG-TERM LOANS Continued
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITY
» LIABILITAS IMBALAN KERJA Lanjutan EMPLOYEE BENEFITS LIABILITY Continued
» MODAL SAHAM Lanjutan SHARE CAPITAL continued
» TAMBAHAN MODAL DISETOR - NETO ADDITIONAL PAID-IN CAPITAL – NET
» SELISIH KURS KARENA PENJABARAN LAPORAN KEUANGAN
» EXCHANGE DIFFERENCES DUE TO FINANCIAL STATEMENTS TRANSLATIONS
» BEBAN POKOK PENJUALAN COST OF SALES
» BEBAN POKOK PENJUALAN Lanjutan COST OF GOODS SOLD Continued
» BEBAN USAHA OPERATING EXPENSES
» BEBAN USAHA Lanjutan OPERATING EXPENSES Continued
» BEBAN KEUANGAN FINANCE COSTS
» Pajak dibayar di Muka Prepaid tax
» Taksiran tagihan kelebihan pajak Estimated claims for tax refund
» Manfaat beban pajak penghasilan Income tax benefits expenses
» Pajak tangguhan Deferred tax
» LAIN-LAIN - NETO MISCELLANEOUS - NET PERPAJAKAN Lanjutan TAXATION Continued
» Surat Pemeriksaan Pajak Tax Assessment
» Peraturan Pemerintah Government Regulations
» SALDO DAN TRANSAKSI-TRANSAKSI DENGAN PIHAK BERELASI
» Piutang usaha Catatan 6b Trade receivables Note 6b
» SALDO DAN TRANSAKSI-TRANSAKSI DENGAN PIHAK BERELASI Lanjutan
» Piutang lain-lain Other receivables
» Piutang pihak berelasi Due from related parties
» Hubungan dan Sifat Transaksi Pihak Berelasi Relationship and Nature of Related Parties
» BALANCES AND TRANSACTIONS WITH RELATED PARTIES Continued
» RUGI PER SAHAM LOSS PER SHARE PERJANJIAN SIGNIFIKAN SIGNIFICANT AGREEMENTS
» PERJANJIAN SIGNIFIKAN Lanjutan SIGNIFICANT AGREEMENTS Continued
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN Lanjutan SEGMENT INFORMATION continued
» LIABILITAS BERSYARAT CONTINGENCIES 73 financial statement 31 desember 2013
» LIABILITAS BERSYARAT Lanjutan CONTINGENCIES Continued
» KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES
» KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN Lanjutan
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