Standar yang berlaku efektif pada tahun berjalan
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 PENTING3. 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.Parts
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» Pendirian dan Informasi Umum
» Penawaran Umum Efek Perusahaan
» Izin Usaha Pertambangan GENERAL
» Standar yang berlaku efektif pada tahun berjalan
» Standards effective in the current year
» Standar telah diterbitkan tapi belum diterapkan
» Standards in issue not yet adopted
» IKHTISAR KEBIJAKAN http: www.go eagle.co.id public SMMT%20 %20Q1%202013 0.
» Pernyataan Kepatuhan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Statement of SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Penyajian Laporan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Consolidated Financial Statement SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Prinsip Konsolidasian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Principles of SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Kombinasi Bisnis SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Business Combinations SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Transaksi dan Penjabaran Laporan Keuangan Dalam Mata Uang Asing
» Foreign Currency Transactions and
» Transaksi Pihak-pihak Berelasi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Transactions with Related Parties
» Aset Keuangan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Financial Assets SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Liabilitas Keuangan dan Instrumen Ekuitas
» Financial Liabilities and Equity
» Saling hapus antar Aset Keuangan dan Liabilitas Keuangan
» Netting of Financial Assets and Financial
» Investasi pada Entitas Asosiasi Investment in Associate
» Persediaan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Biaya Dibayar Dimuka Prepaid Expenses
» Aset Tetap SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Goodwill SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Biaya Eksplorasi Ditangguhkan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Penurunan Nilai Aset Non-Keuangan Kecuali Goodwill
» Impairment of Non-Financial Assets
» Sewa SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Provisi Provisions SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Pengakuan Pendapatan dan Beban Revenue and Expense Recognition
» Imbalan Kerja SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Employee Benefits SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Pajak Penghasilan Income Tax
» Biaya Emisi Saham SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Laba per Saham SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Informasi Segmen SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Segment SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» PERTIMBANGAN KRITIS AKUNTANSI DAN ESTIMASI AKUNTANSI YANG SIGNIFIKAN
» CRITICAL ACCOUNTING JUDGEMENTS AND
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» OTHER ACCOUNTS PAYABLE TO THIRD
» LIABILITAS SEWA PEMBIAYAAN FINANCE LEASE OBLIGATIONS
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» LABA RUGI PER SAHAM DASAR BASIC EARNING LOSS PER SHARE
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» KATEGORI DAN KELAS INSTRUMEN
» INSTRUMEN KEUANGAN, MANAJEMEN RISIKO KEUANGAN DAN RISIKO MODAL
» Manajemen Risiko FINANCIAL INSTRUMENTS, FINANCIAL RISK AND CAPITAL RISK MANAGEMENT
» Kebijakan dan Tujuan Manajemen Risiko Keuangan
» Financial Risk Management Policies And Objectives
» Manajemen risiko mata uang asing Foreign currency risk management
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