PT BENTOEL INTERNASIONAL INVESTAMA TBK DAN ENTITAS ANAKAND SUBSIDIARIES
Lampiran 57 Schedule CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN 31 DESEMBER 2011 DAN 2010
Angka dalam tabel dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DECEMBER 2011 AND 2010
Figures in tables are expressed in millions of Rupiah, unless otherwise stated
2. IKHTISAR KEBIJAKAN AKUNTANSI
PENTING lanjutan 2.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
a. Dasar penyusunan laporan keuangan
konsolidasian lanjutan a.
Basis of preparation of consolidated financial statements continued
STANDAR AKUNTANSI BARU YANG BERLAKU EFEKTIF TAHUN 2011
lanjutan NEW ACCOUNTING STANDARDS
EFFECTIVE IN 2011 continued
PSAK 1 Revisi 2009 ”Penyajian Laporan Keuangan”
PSAK 1 Revised 2009 “Presentation of Financial Statements”
PSAK 1
Revisi 2009
menetapkan persyaratan
untuk penyajian
laporan keuangan secara keseluruhan, pedoman
untuk struktur dan persyaratan minimum dalam penyajian laporan keuangan.
PSAK 1
Revised 2009
sets overall
requirements for the presentation of financial statements, guidelines for their structure and
minimum requirement for their content.
Grup telah menyajikan laporan keuangan konsolidasian tahun 2011 sesuai dengan
PSAK 1 Revisi 2009 sebagai berikut: -
Menyajikan laporan
laba rugi
komprehensif dalam
bentuk satu
laporan. -
Mengungkapkan estimasi
dan pertimbangan akuntansi yang penting
dalam Catatan 2s. -
Mengungkapkan manajemen
risiko permodalan Grup dalam Catatan 24.
The Group
has presented
its 2011
consolidated financial
statements in
accordance with PSAK 1 Revised 2009 as follows:
- The statements of comprehensive income have been presented in one statement.
- Critical accounting
estimates and
judgements have been disclosed in Note 2s.
- The Group’s capital risk management policy has been disclosed in Note 24.
Standar akuntansi lainnya Other accounting standards
Penerapan dari
standar dan
interpretasi barurevisi berikut, yang relevan dengan
operasi Grup, namun tidak menimbulkan efek material
terhadap laporan
keuangan konsolidasian:
The adoption of the following newrevised standards
and interpretations,
which are
relevant to the Group’s operations, but did not result in a material effect on the consolidated
financial statements:
- PSAK 2 RevisiRevised 2009
: Laporan Arus KasStatement of Cash Flows -
PSAK 3 RevisiRevised 2010 : Laporan Keuangan InterimInterim Financial Reporting
- PSAK 4 RevisiRevised 2009
: Laporan Keuangan Konsolidasian dan Laporan Keuangan TersendiriConsolidated and Separate Financial Statements
- PSAK 5 RevisiRevised 2009
: Segmen OperasiOperating Segments -
PSAK 7 RevisiRevised 2010 : Pengungkapan Pihak-Pihak BerelasiRelated Party
Disclosures -
PSAK 8 RevisiRevised 2010 : Peristiwa Setelah Periode PelaporanEvents after the
Reporting Period -
PSAK 19 RevisiRevised 2010 : Aset TakberwujudIntangible Assets
- PSAK 22 RevisiRevised 2010
: Kombinasi BisnisBusiness Combination -
PSAK 23 RevisiRevised 2010 : PendapatanRevenue
- PSAK 25 RevisiRevised 2009
: Kebijakan Akuntansi, Perubahan Estimasi Akuntansi dan KesalahanAccounting Policies, Changes in Accounting
Estimates and Errors -
PSAK 48 RevisiRevised 2009 : Penurunan Nilai AsetImpairment of Assets
PT BENTOEL INTERNASIONAL INVESTAMA TBK DAN ENTITAS ANAKAND SUBSIDIARIES
Lampiran 58 Schedule CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN 31 DESEMBER 2011 DAN 2010
Angka dalam tabel dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DECEMBER 2011 AND 2010
Figures in tables are expressed in millions of Rupiah, unless otherwise stated
2. IKHTISAR KEBIJAKAN AKUNTANSI
PENTING lanjutan 2.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
a. Dasar penyusunan laporan keuangan
konsolidasian lanjutan a.
Basis of preparation of consolidated financial statements continued
STANDAR AKUNTANSI BARU YANG BERLAKU EFEKTIF TAHUN 2011
lanjutan NEW ACCOUNTING STANDARDS
EFFECTIVE IN 2011 continued
Standar akuntansi lainnya lanjutan Other accounting standards continued
- PSAK 57 RevisiRevised 2009
: Provisi, Liabilitas Kontinjensi, dan Aset Kontinjensi Provisions, Contingent Liabilities and Contingent Assets
- PSAK 58 RevisiRevised 2009
: Aset Tidak Lancar yang Dimiliki untuk Dijual dan Operasi yang DihentikanNon-current Assets Held for Sale and
Discontinued Operations -
ISAK 17 : Laporan Keuangan Interim dan Penurunan NilaiInterim
Financial Reporting and Impairment
STANDAR AKUNTANSI BARU YANG AKAN BERLAKU EFEKTIF TAHUN 2012
NEW ACCOUNTING STANDARDS TO BE EFFECTIVE IN 2012
Standar akuntansi
dan interpretasi
barurevisi yang relevan terhadap kegiatan operasi Grup yang telah dipublikasikan
dan akan efektif pada tahun 2012: The
following newrevised
accounting standards and
interpretations, which
are relevant to the Group’s operations, have been
published and will be effective in 2012: -
PSAK 10 RevisiRevised 2010 : Pengaruh Perubahan Nilai Tukar Valuta AsingThe Effects of
Changes in Foreign Exchange Rates -
PSAK 16 RevisiRevised 2011 : Aset TetapFixed Asset
- PSAK 24 RevisiRevised 2010
: Imbalan KerjaEmployee Benefits -
PSAK 30 RevisiRevised 2011 : SewaLeases
- PSAK 46 RevisiRevised 2010
: Akuntansi Pajak PenghasilanIncome Taxes -
PSAK 50 RevisiRevised 2010 : Instrumen Keuangan: PenyajianFinancial Instruments:
Presentation -
PSAK 53 RevisiRevised 2010 : Pembayaran Berbasis SahamShared-based Payments
- PSAK 55 RevisiRevised 2011
: Instrumen Keuangan: Pengakuan dan Pengukuran Financial Instruments: Recognition and Measurement
- PSAK 56 RevisiRevised 2010
: Laba per SahamEarnings per Share -
PSAK 60 : Instrumen Keuangan: PengungkapanFinancial
Instruments: Disclosures -
ISAK 15 : Batas Aset Imbalan Pasti Persyaratan Pendanaan Minimum
dan InteraksinyaThe Limit on Defined Benefit Asset, Minimum Funding Requirements and their Interaction
- ISAK 20
: Pajak Penghasilan - Perubahan dalam Status Pajak Entitas atau Para Pemegang SahamIncome Taxes - Changes in
the Tax Status of an Entity or its Shareholders -
ISAK 23 : Sewa Operasi - InsentifOperating Leases - Incentives
- ISAK 24
: Evaluasi Substansi Beberapa Transaksi yang Melibatkan Suatu Bentuk Legal SewaEvaluating the Substance of
Transaction Involving the Legal Form of a Lease -
ISAK 25 : Hak atas TanahLand Rights
Pada tanggal
laporan keuangan
konsolidasian ini, Grup masih menganalisis dampak standar dan interpretasi barurevisi
tersebut terhadap
laporan keuangan
konsolidasian. As at the date of the consolidated financial
statements, the Group is still assessing the impact of these newrevised standards and
interpretations on the consolidated financial statements.