Standar Akuntansi Keuangan “SAK”
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
y. Standar Akuntansi yang telah Diterbitkan namun belum Berlaku Efektif lanjutan
y. Accounting Standards
that have been Published but not yet Effective continued PSAK No. 67: Pengungkapan Kepentingan dalam Entitas Lain, yang diadopsi dari IFRS 12, berlaku efektif 1 Januari 2015. PSAK ini mencakup semua pengungkapan yang diatur sebelumnya dalam PSAK No. 4 2009, PSAK No. 12 2009 dan PSAK No. 15 2009. Pengungkapan ini terkait dengan kepentingan entitas dalam entitas-entitas lain. PSAK No. 68: Pengukuran Nilai Wajar, yang diadopsi dari IFRS 13, berlaku efektif 1 Januari 2015. PSAK ini memberikan panduan tentang bagaimana pengukuran nilai wajar ketika nilai wajar disyaratkan atau diizinkan. PSAK No. 67: Disclosure of Interest in Other Entities, adopted from IFRS 12, effective January 1, 2015. This PSAK includes all of the disclosures that were previously in PSAK No. 4 2009, PSAK No. 12 2009 and PSAK No. 15 2009. This disclosures relate to an entity’s interests in other entities. PSAK No. 68: Fair Value Measurement, adopted from IFRS 13, effective January 1, 2015. This PSAK provides guidance on how to measure fair value when fair value is required or permitted. Manajemen sedang mengevaluasi dan belum menentukan dampak dari Standar dan Interpretasi yang direvisi dan yang baru tersebut terhadap laporan keuangan konsolidasian Grup. Management is presently evaluating and has not yet determined the effects of these revised and new Standards and Interpretations on the Group’s consolidated financial statements.Parts
» Perusahaan lanjutan The Company continued
» Dewan Komisaris, Direksi, Manajemen kunci dan Karyawan
» Boards of Commissioners, Directors, Key management personnel and Employees
» Subsidiaries continued UMUM lanjutan
» Persetujuan penerbitan laporan keuangan konsolidasian
» Authorization to issue the consolidated financial statements
» Dasar Penyajian IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN
» Prinsip-prinsip Konsolidasian Principles of Consolidation
» Prinsip-prinsip Konsolidasian lanjutan Principles of Consolidation continued
» Business Combination transaction among entities under common control
» Transaksi dengan pihak berelasi Transactions with related parties
» Transactions with related parties continued
» Biaya dibayar dimuka Prepayments
» Persediaan Inventories Aset tetap Fixed assets
» Sewa Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penurunan nilai aset non-keuangan Impairment of non-financial assets
» Penurunan nilai aset non-keuangan lanjutan Impairment Pengeluaran eksplorasi,
» Exploration, evaluation and development
» Pengeluaran eksplorasi, SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Tanaman perkebunan Plantations SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Beban tangguhan Deferred charges
» Provisi Provisions SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya pengupasan tanah penutup lanjutan Stripping costs continued
» Liabilitas imbalan kerja SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pengakuan pendapatan dan beban Revenue and expense recognition Perpajakan Taxation
» Instrumen keuangan lanjutan Financial instruments continued
» Liabilitas Keuangan lanjutan Financial liabilities continued
» Saling hapus dari instrumen keuangan Offsetting of financial instruments
» Nilai wajar instrumen keuangan The fair value of financial instruments
» Biaya perolehan diamortisasi instrumen keuangan
» Amortized cost of financial instruments
» Instrumen keuangan derivatif Derivative financial instruments
» Laba per saham dasar Earnings per share
» Informasi segmen Segment information
» Standar Akuntansi Keuangan “SAK”
» Financial Accounting Standards “SAK”
» IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan
» Standar Akuntansi yang telah Diterbitkan namun belum Berlaku Efektif lanjutan
» Accounting Standards SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» PERTIMBANGAN, ESTIMASI 2014 Q1 Financial Report
» KOMBINASI BISNIS BUSINESS COMBINATION
» KOMBINASI BISNIS lanjutan 2014 Q1 Financial Report
» BUSINESS COMBINATION continued 2014 Q1 Financial Report
» PIUTANG USAHA 2014 Q1 Financial Report
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued PIUTANG LAIN-LAIN
» PIUTANG LAIN-LAIN lanjutan PERSEDIAAN
» PERSEDIAAN lanjutan BIAYA DIBAYAR DIMUKA DAN UANG MUKA
» TANAMAN PERKEBUNAN PLANTATIONS 2014 Q1 Financial Report
» TANAMAN PERKEBUNAN lanjutan PLANTATIONS continued
» ASET TETAP lanjutan FIXED ASSETS continued
» ASET EKSPLORASI DAN EVALUASI EXPLORATION AND EVALUATION ASSETS
» PROPERTI TAMBANG MINING PROPERTIES
» Saldo 31 Des. 2012 2014 Q1 Financial Report
» UTANG LAIN-LAIN OTHER PAYABLES BEBAN AKRUAL ACCRUED EXPENSES
» Pajak dibayar dimuka Prepaid taxes
» Beban pajak lanjutan Tax expense continued
» Asetliabilitas pajak tangguhan Deferred tax assetsliabilities
» Tax Assessments PERPAJAKAN lanjutan TAXATION continued
» Administration PERPAJAKAN lanjutan TAXATION continued
» UANG MUKA PELANGGAN ADVANCES FROM CUSTOMERS
» Bank Sindikasi Syndicated banks
» Bank Sindikasi lanjutan Syndicated banks continued
» Standard Chartered UTANG BANK lanjutan BANK LOANS continued
» PT Bank Rakyat Indonesia Persero, Tbk “BRI”
» PT Bank BNP Paribas Indonesia BNP Paribas
» Lembaga Pembiayaan Ekspor Indonesia Lembaga Pembiayaan Ekspor Indonesia
» SEWA PEMBIAYAAN FINANCE LEASES
» SEWA PEMBIAYAAN lanjutan FINANCE LEASES continued LIABILITAS UNTUK
» LIABILITAS UNTUK 2014 Q1 Financial Report
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITIES
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITIES continued
» TAMBAHAN MODAL DISETOR - NETO ADDITIONAL PAID-IN CAPITAL - NET DIVIDEN DIVIDENDS
» KEPENTINGAN NON-PENGENDALI NON-CONTROLLING INTEREST
» PENJUALAN SALES 2014 Q1 Financial Report
» BEBAN POKOK PENJUALAN COST OF GOODS SOLD
» BEBAN POKOK PENJUALAN lanjutan COST OF GOODS SOLD continued
» BEBAN PENJUALAN DAN PEMASARAN SELLING AND MARKETING EXPENSES
» BEBANPENDAPATAN LAIN-LAIN-NETO OTHER EXPENSESINCOME-NET
» INSTRUMEN DERIVATIF DERIVATIVE INSTRUMENTS
» TRANSAKSI DAN SALDO PIHAK BERELASI RELATED
» TRANSAKSI DAN SALDO PIHAK BERELASI lanjutan RELATED PARTY
» LABA PER SAHAM DASAR BASIC EARNINGS PER SHARE
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING MONETARY ASSETS
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING lanjutan
» MONETARY ASSETS INFORMASI SEGMEN USAHA SEGMENT INFORMATION
» INFORMASI SEGMEN USAHA lanjutan SEGMENT INFORMATION continued
» INSTRUMEN KEUANGAN FINANCIAL INSTRUMENTS
» INSTRUMEN KEUANGAN lanjutan FINANCIAL INSTRUMENTS continued KEBIJAKAN DAN
» KEBIJAKAN DAN 2014 Q1 Financial Report
» The Company PERJANJIAN DAN KOMITMEN PENTING SIGNIFICANT
» Entitas anak - ABN Subsidiary
» Entitas anak – PERJANJIAN DAN
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