-Level 3 – teknik penilaian dimana tingkat levelinput terendah yang signifikan terhadappengukuran nilai wajar tidak dapat diobservasibaik secara langsung atau tidak langsung.30The Company and its Subsidiaries applied SFASNo. 68 (Revised 2015), “Fair Value Measurement”.The Company and its Subsidiaries measuresfinancial instruments such as derivatives at fairvalue at each reporting date. Fair value relateddisclosures for financial instruments are disclosedin Note 31.Fair value is the price that would be received to sell anasset or paid to transfer a liability in an orderlytransaction between market participants at themeasurement date. The fair value measurement isbased on the presumption that the transaction to sellthe asset or transfer the liability takes place either:-in the principal market for the asset or liability; or-in the absence of a principal market, in the most advantageous market for the asset or liability.The principal or the most advantageous marketmust be accessible by the Company and itsSubsidiaries.The fair value of an asset or a liability is measuredusing the assumptions that market participantswould use when pricing the asset or liability,assuming that market participants act in theireconomic best interest.The Company and its Subsidiaries use valuationtechniques that are appropriate in thecircumstances and for which sufficient data areavailable to measure fair value, maximizing the useof relevant observable inputs and minimizing theuse of unobservable inputs.All assets and liabilities for which fair value ismeasured or disclosed in the consolidated financialstatements are categorized within the fair valuehierarchy, described as follows, based on thelowest level input that is significant to the fair valuemeasurement as a whole:-Level 1 – Quoted (unadjusted) market prices inactive markets for identical assets or liabilities.-Level 2 – Valuation techniques for which thelowest level input that is significant to the fairvalue measurement is directly or indirectlyobservable.-Level 3 – Valuation techniques for which thelowest level input that is significant to the fairvalue measurement is unobservable.
PT ALKINDO NARATAMA Tbk DAN ENTITAS ANAKCATATAN ATAS LAPORAN KEUANGANKONSOLIDASIAN (Lanjutan)Pada Tanggal 30 September 2018, 31 Desember 2017Dan 31 Desember 2016Dan Untuk Periode Sembilan BulanYang Berakhir Pada Tanggal 30 September 2018 Dan30 September 2017 (Tidak Diaudit) DanUntuk Tahun Yang Berakhir Pada Tanggal 31 Desember2017 dan 31 Desember 2016 (Disajikan dalam Rupiah,Kecuali Dinyatakan Lain)2.KEBIJAKAN AKUNTANSI SIGNIFIKAN (Lanjutan)Untuk aset dan liabilitas yang diukur secaraberulang dalam laporan keuangan konsolidasian,Perusahaan dan Entitas Anak menentukan apakahperpindahan antar level hirarki telah terjadi denganmelakukan evaluasi pengelompokan (berdasarkanlevel input yang terendah yang signifikan terhadappengukuran nilai wajar secara menyeluruh padasetiap akhir periode pelaporan).
As a current student on this bumpy collegiate pathway, I stumbled upon Course Hero, where I can find study resources for nearly all my courses, get online help from tutors 24/7, and even share my old projects, papers, and lecture notes with other students.
Temple University Fox School of Business ‘17, Course Hero Intern
I cannot even describe how much Course Hero helped me this summer. It’s truly become something I can always rely on and help me. In the end, I was not only able to survive summer classes, but I was able to thrive thanks to Course Hero.
University of Pennsylvania ‘17, Course Hero Intern
The ability to access any university’s resources through Course Hero proved invaluable in my case. I was behind on Tulane coursework and actually used UCLA’s materials to help me move forward and get everything together on time.
Tulane University ‘16, Course Hero Intern
Stuck? We have tutors online 24/7 who can help you get unstuck.
Ask Expert Tutors
You can ask
You can ask
You can ask
(will expire )