Standar yang berlaku efektif pada tahun berjalan

PT GOLDEN EAGLE ENERGY Tbk dh PT. EATERTAINMENT INTERNATIONAL Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 MARET 2013 DAN 2012 DAN TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT – Lanjutan PT GOLDEN EAGLE ENERGY Tbk formerly PT. EATERTAINMENT INTERNATIONAL Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS MARCH 31, 2013 AND 2012 AND FOR THE YEARS THEN ENDED – Continued - 12 -  PSAK 24 revisi 2010, Imbalan Kerja  PSAK 24 revised 2010, Employee Benefit  PSAK 30 revisi 2011, Sewa  PSAK 30 revised 2011, Lease  PSAK 33 revisi 2011, Aktivitas Pengupasan Lapisan Tanah dan Pengelolaan Lingkungan Hidup pada Pertambangan Umum  PSAK 33 revised 2011, Stripping Cost Activity and Environmental Management in the Public Mining  PSAK 46 revisi 2010, Pajak Penghasilan  PSAK 46 revised 2010, Income Taxes  PSAK 50 revisi 2011, Instrumen Keuangan: Penyajian  PSAK 50 revised 2011, Financial Instruments: Presentation  PSAK 55 revisi 2011, Instrumen Keuangan: Pengakuan dan Pengukuran  PSAK 55 revised 2011, Financial Instruments: Recognition and Measurement  PSAK 56 revisi 2011, Laba Per Saham  PSAK 56 revised 2011, Earnings per Share  ISAK 15, PSAK 24 – Batas Aset Imbalan Pasti, Persyaratan Pendanaan Minimum dan Interaksinya  ISAK 15, PSAK 24 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction  ISAK 23, Sewa Operasi – Insentif  ISAK 23, Operating Leases – Incentives  ISAK 24, Evaluasi Substansi Beberapa Transaksi yang Melibatkan Suatu Bentuk Legal Sewa.  ISAK 24, Evaluating the Substance of Transactions involving the Legal Form of a Lease  ISAK 25, Hak Atas Tanah  ISAK 25, Land Rights

b. Standar telah diterbitkan tapi belum diterapkan

Efektif untuk periode yang dimulai pada atau setelah 1 Januari 2013 adalah PSAK 38 revisi 2012, Kombinasi Bisnis Entitas Sepengendali. Sampai dengan tanggal penerbitan laporan keuangan konsolidasian, manajemen sedang mengevaluasi dampak dari standar terhadap laporan keuangan konsolidasian.

b. Standards in issue not yet adopted

Effective for periods beginning on or after January 1, 2013 are PSAK 38 revised 2012, Business Combination Under Common Control. As of the issuance date of the consolidated financial statements, management is evaluating the effect of these standards on the consolidated financial statements.

3. IKHTISAR KEBIJAKAN

AKUNTANSI PENTING

3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

a. Pernyataan Kepatuhan

a. Statement of

Compliance Laporan keuangan konsolidasian disusun sesuai dengan Standar Akuntansi Keuangan di Indonesia. The consolidated financial statements have been prepared in accordance with Indonesian Financial Accounting Standards. These financial statements are not intended to present the financial position, result of operations and cash flows in accordance with accounting principles and reporting practices generally accepted in other countries and jurisdictions.