Anggaran Dasar GENERAL INFORMATION continued
2. IKHTISAR KEBIJAKAN AKUNTANSI
PENTING 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Laporan keuangan konsolidasian Perseroan dan entitas anak “Grup” disusun oleh Direksi dan diselesaikan pada tanggal 22 Maret 2012. The consolidated financial statements of the Company and subsidiaries the “Group” were prepared by the Directors and completed on 22 March 2012. Berikut ini adalah ikhtisar kebijakan akuntansi yang signifikan yang diterapkan dalam penyusunan laporan keuangan konsolidasian. Presented below are the summary of significant accounting policies adopted in preparing the consolidated financial statements.a. Dasar penyusunan laporan keuangan
konsolidasian a. Basis of preparation of consolidated financial statements Laporan keuangan konsolidasian Grup telah disajikan sesuai dengan standar akuntansi keuangan Indonesia. The Group’s consolidated financial statements have been prepared in accordance with Indonesian financial accounting standards. Laporan keuangan konsolidasian disusun berdasarkan konsep biaya perolehan dan menggunakan dasar akrual, kecuali untuk laporan arus kas konsolidasian. The consolidated financial statements have been prepared on the basis of historical cost, and using the accrual basis, except for the consolidated statements of cash flows. Laporan arus kas konsolidasian disusun dengan menggunakan metode langsung dengan mengelompokkan arus kas ke dalam kegiatan operasi, investasi dan pendanaan. Untuk tujuan ini, kas dan setara kas disajikan setelah dikurangi dengan cerukan. The consolidated statements of cash flows are prepared using the direct method by classifying cash flows on the basis of operating, investing and financing activities. For these purposes, cash and cash equivalents are shown net of bank overdrafts. STANDAR AKUNTANSI BARU YANG BERLAKU EFEKTIF TAHUN 2011 NEW ACCOUNTING STANDARDS EFFECTIVE IN 2011 Pada tanggal 1 Januari 2011, Grup menerapkan pernyataan standar akuntansi keuangan PSAK dan interpretasi standar akuntansi keuangan ISAK baru dan revisi yang berlaku efektif pada tahun 2011. Perubahan kebijakan akuntansi Grup telah dibuat seperti yang disyaratkan, sesuai dengan ketentuan transisi dalam masing- masing standar dan interpretasi. On 1 January 2011, the Group adopted new and revised statements of financial accounting standards “PSAK” and interpretations of statement of financial accounting standards “ISAK” that are mandatory for application in 2011. Changes to the Group’s accounting policies have been made as required, in accordance with the transitional provisions in the respective standards and interpretations.Parts
» Bentoel Group 2011 Annual Report
» Peraturan Pemerintah Cukai Ketersediaan Bahan Baku Pelanggaran Hak Kekayaan Intelektual
» Pendirian dan informasi lainnya
» Establishment and other information
» INFORMASI UMUM INFORMASI UMUM lanjutan
» Anggaran Dasar GENERAL INFORMATION continued
» Articles of Association GENERAL INFORMATION continued
» Perubahan struktur permodalan GENERAL INFORMATION continued
» Changes in capital structure
» INFORMASI UMUM lanjutan Bentoel Group 2011 Annual Report
» Perubahan struktur permodalan lanjutan
» Changes in capital structure continued
» Struktur Grup GENERAL INFORMATION continued
» Group structure GENERAL INFORMATION continued
» Dewan Komisaris, Direksi, dan Karyawan
» Board of Commissioners, Board of
» Dasar penyusunan laporan keuangan
» Prinsip-prinsip konsolidasi IKHTISAR KEBIJAKAN AKUNTANSI
» Principles of consolidation IKHTISAR KEBIJAKAN AKUNTANSI
» Goodwill IKHTISAR KEBIJAKAN AKUNTANSI
» Foreign currency translation IKHTISAR KEBIJAKAN AKUNTANSI
» Penjabaran mata uang asing lanjutan
» Foreign currency translation continued
» Piutang usaha IKHTISAR KEBIJAKAN AKUNTANSI
» Trade receivables IKHTISAR KEBIJAKAN AKUNTANSI
» Persediaan IKHTISAR KEBIJAKAN AKUNTANSI
» Inventories IKHTISAR KEBIJAKAN AKUNTANSI
» Persediaan lanjutan IKHTISAR KEBIJAKAN AKUNTANSI
» Inventories continued IKHTISAR KEBIJAKAN AKUNTANSI
» Aset tetap IKHTISAR KEBIJAKAN AKUNTANSI
» Fixed assets IKHTISAR KEBIJAKAN AKUNTANSI
» Aset tetap lanjutan IKHTISAR KEBIJAKAN AKUNTANSI
» Fixed assets continued IKHTISAR KEBIJAKAN AKUNTANSI
» Aset yang dimiliki untuk dijual
» Pinjaman IKHTISAR KEBIJAKAN AKUNTANSI
» Borrowings IKHTISAR KEBIJAKAN AKUNTANSI
» Pengakuan pendapatan Revenue recognition
» Sewa Leases IKHTISAR KEBIJAKAN AKUNTANSI
» Imbalan kerja Employee benefits
» Imbalan kerja lanjutan Employee benefits continued
» Perpajakan IKHTISAR KEBIJAKAN AKUNTANSI
» Taxation IKHTISAR KEBIJAKAN AKUNTANSI
» Laba per saham IKHTISAR KEBIJAKAN AKUNTANSI
» Earnings per share IKHTISAR KEBIJAKAN AKUNTANSI
» Dividen IKHTISAR KEBIJAKAN AKUNTANSI
» Dividend IKHTISAR KEBIJAKAN AKUNTANSI
» Transaksi dengan pihak-pihak berelasi
» Transactions with related parties
» Pelaporan segmen IKHTISAR KEBIJAKAN AKUNTANSI
» Segment reporting IKHTISAR KEBIJAKAN AKUNTANSI
» Estimasi dan pertimbangan akuntansi
» PIUTANG USAHA Bentoel Group 2011 Annual Report
» TRADE RECEIVABLES Bentoel Group 2011 Annual Report
» PIUTANG USAHA lanjutan Bentoel Group 2011 Annual Report
» TRADE RECEIVABLES continued Bentoel Group 2011 Annual Report
» PERSEDIAAN Bentoel Group 2011 Annual Report
» INVENTORIES Bentoel Group 2011 Annual Report
» PERSEDIAAN lanjutan Bentoel Group 2011 Annual Report
» INVENTORIES continued Bentoel Group 2011 Annual Report
» ASET TETAP Bentoel Group 2011 Annual Report
» FIXED ASSETS Bentoel Group 2011 Annual Report
» ASET TETAP lanjutan Bentoel Group 2011 Annual Report
» FIXED ASSETS continued Bentoel Group 2011 Annual Report
» PINJAMAN JANGKA PENDEK SHORT-TERM BORROWINGS
» ACCRUALS Bentoel Group 2011 Annual Report
» UTANG OBLIGASI BONDS PAYABLE
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS OBLIGATION
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS OBLIGATION
» Pajak penghasilan badan dibayar di
» Pajak dibayar di muka lainnya
» Other prepaid taxes PERPAJAKAN TAXATION
» Pajak dibayar di muka lainnya lanjutan
» Other prepaid taxes continued
» Utang pajak penghasilan badan
» Corporate income tax payable
» Utang pajak lainnya PERPAJAKAN lanjutan TAXATION continued
» Other taxes payable PERPAJAKAN lanjutan TAXATION continued
» Bebanmanfaat pajak penghasilan PERPAJAKAN lanjutan TAXATION continued
» Income tax expensebenefit PERPAJAKAN lanjutan TAXATION continued
» Pajak tangguhan PERPAJAKAN lanjutan TAXATION continued
» Deferred tax PERPAJAKAN lanjutan TAXATION continued
» Pajak tangguhan lanjutan PERPAJAKAN lanjutan TAXATION continued
» Deferred tax continued PERPAJAKAN lanjutan TAXATION continued
» Surat ketetapan pajak PERPAJAKAN lanjutan TAXATION continued
» Tax assessments PERPAJAKAN lanjutan TAXATION continued
» Surat ketetapan pajak lanjutan
» Tax assessments continued PERPAJAKAN lanjutan TAXATION continued
» Administrasi PERPAJAKAN lanjutan TAXATION continued
» Administration PERPAJAKAN lanjutan TAXATION continued
» MODAL SAHAM lanjutan SHARE CAPITAL continued DIVIDEN KAS CASH DIVIDENDS
» SELISIH NILAI TRANSAKSI RESTRUKTURISASI ENTITAS LABA BERSIH PER SAHAM
» BEBAN POKOK PENJUALAN COST OF GOODS SOLD 2011
» BEBAN USAHA Bentoel Group 2011 Annual Report
» Beban penjualan Selling expenses
» Beban umum dan administrasi General and administrative expenses
» Sifat transaksi dan hubungan
» INFORMASI MENGENAI PIHAK BERELASI
» RELATED PARTY INFORMATION continued b.
» Significant balances with related parties
» Transaksi signifikan dengan pihak
» Significant transaction with related parties
» INFORMASI SEGMEN Bentoel Group 2011 Annual Report
» Segmen operasi Operating segment
» INFORMASI SEGMEN lanjutan Bentoel Group 2011 Annual Report
» Segmen operasi lanjutan Operating segment continued
» Segmen geografis Geographical segment
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING
» MONETARY ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES
» KOMITMEN, PERJANJIAN, DAN LIABILITAS KONTIJENSI YANG SIGNIFIKAN
» SIGNIFICANT COMMITMENTS, AGREEMENT AND CONTINGENCIES
» MANAJEMEN RISIKO KEUANGAN FINANCIAL RISK MANAGEMENT
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