Usual measurement basis allowed by

Usual measurement basis allowed by IFRS and adopted in practice Fair value option*
Non-current liabilities
Long-term borrowings Amortised cost No
Finance lease obligation Amortised cost No
Defined benefit post employment obligation Present value of expected payments less fair value of plan assets No
Deffered tax Expected payments No
Long-term provisions Present value of expected payments No
Current liabilities
Trade payables Amortised cost No
Derivatives Fair value -
Short-term borrowings Amortised cost No
Current portion of long-term borrowings Amortised cost No
Other financial liabilities Amortised cost Yes
Current tax payable Expected payments No
Short-term provisions Expected payments No

Hasil (Bahasa Indonesia) 2:

Dasar pengukuran yang biasa diperbolehkan oleh IFRS dan diterapkan dalam praktek pilihan Nilai wajar *
kewajiban tidak lancar
pinjaman jangka panjang Amortisasi biaya ada
sewa Keuangan kewajiban Amortisasi biaya yang
Ditetapkan kewajiban pasca kerja imbalan Nilai kini pembayaran diharapkan nilai kurang wajar aset program ada
pajak Tangguhan Diharapkan pembayaran ada
ketentuan jangka panjang Nilai kini pembayaran diharapkan ada
Kewajiban lancar
Hutang usaha biaya Amortisasi ada
Derivatif Nilai wajar -
pinjaman jangka pendek biaya Amortisasi ada
Bagian lancar hutang jangka panjang biaya Amortisasi Tidak ada
kewajiban keuangan Amortisasi biaya lain Ya
pajak kini hutang Diharapkan pembayaran ada
ketentuan jangka pendek pembayaran diharapkan ada