NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of 30 June 2012 unaudited and 31 December 2011 audited and
For the period of six months ended 30 June 2012 and 2011 unaudited
Expressed in thousand of rupiah, unless otherwise stated
69 2010.
e.
PSAK 24 Revised 2010, Employee Benefits This revised PSAK establishes the accounting and disclosures for employee benefits of an entity
and requires the recognition of liability and expense when an employee has provided service and the entity consumes economic benefit arising from the service.
f. PSAK 26 2011, Borrowing Costs
This PSAK provides that borrowing costs that are directly attributable to the acquisition, construction or production of a qualifying asset form part of the cost of that asset. Other borrowing costs are
recognized as an expense.
g.
PSAK 46 Revised 2010, Accounting for Income Taxes This revised PSAK prescribes the accounting treatment for income taxes to account for the current
and future tax consequences of the future recoverysettlement of the carrying amount of assetsliabilities that are recognized in the statement of financial position; and transactions and
other events of the current period that are recognized in the financial statements.
h. PSAK 50 Revised 2010, Financial Instruments: Presentation
This revised PSAK establishes the principles for presenting financial instruments as liabilities or equity and for offsetting financial assets and financial liabilities.
i. PSAK 55 2011, Financial Instruments: Recognition and Measurement
This PSAK establishes principles for recognizing and measuring financial assets, financial liabilities and some contracts to buy or sell non-financial items. The requirements for presenting information
about financial instruments are prescribed in PSAK 50 Revised 2010, Financial Instruments: Presentation. The requirements for disclosing information about financial instruments are in PSAK
60, Financial Instruments: Disclosures.
j. PSAK 56 Revised 2011, Earnings per Share
This revised PSAK prescribes principles for the determination and presentation of earnings per share, so as to improve performance comparisons between different entities in the same period and
between different reporting periods for the same entity.
k.
PSAK 60, Financial Instruments: Disclosures This PSAK requires disclosures in financial statements that enable users to evaluate the
significance of financial instruments for financial position and performance; and the nature and extent of risks arising from financial instruments to which the entity is exposed during the period and
at the end of the reporting period, and how the entity manages those risks.
l.
ISAK 15, PSAK 24 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
This interpretation provides guidance on how to assess the limit on the amount of surplus in a defined scheme that can be recognized as an asset under PSAK 24 Revised 2010, Employee
Benefits
m. ISAK 20, Income Taxes - Changes in the Tax Status of an Entity or its Shareholders
This interpretation prescribes how an entity should account for the current and deferred tax consequences of a change in its tax status or that of its shareholders.
n. PPSAK 7, Revocation of PSAK 44, Accounting for Real Estate Development Activities
This revocation applies to all entities that apply PSAK 44 and which are involved in the real estate
