Pendapatan SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING
2. SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
- Lanjutan - Continuedz. Standar akuntansi baru - Lanjutan
z. New accounting standards
- Continued - PSAK No. 10 Revisi Revised 2010 : - PSAK No. 16 Revisi Revised 2011 : Aset Tetap Fixed Assets - PSAK No. 24 Revisi Revised 2010 : Imbalan Kerja Employee Benefits - PSAK No. 26 Revisi Revised 2011 : Biaya Pinjaman Borrowing Costs - PSAK No. 30 Revisi Revised 2011 : Akuntansi Guna Usaha Leases - PSAK No. 33 Revisi Revised 2011 : - PSAK No. 34 Revisi Revised 2010 : Kontrak Konstruksi Construction Contracts - PSAK No. 46 Revisi Revised 2010 : Pajak Penghasilan Income Taxes - PSAK No. 50 Revisi Revised 2010 : Instrumen Keuangan: Penyajian Financial Instruments: Presentation - PSAK No. 53 Revisi Revised 2010 : Pembayaran Berbasis Saham Share-based Payment - PSAK No. 56 Revisi Revised 2010 : Laba per Saham Earnings per Share - ISAK No. 15 : - ISAK No. 20 : - ISAK No. 23 : Sewa Operasi - Insentif Operating Leases – Incentives - ISAK No. 24 : - ISAK No. 25 : Hak Atas Tanah Rights Arising from Land - ISAK No. 26 : Penilaian Ulang Derivatif Melekat Reassessment of Embedded Derivatives aa. Pencabutan standar akuntansi aa. Withdrawal of accounting standars - PSAK No. 11 : - PSAK No. 39 : Akuntansi Kerja Sama Operasi Accounting for Joint Operations - PSAK No. 52 : - ISAK No. 4 :3. PENYAJIAN KEMBALI LAPORAN KEUANGAN
3. RESTATEMENT OF F INANCIAL STATEMENTS
Perseroan dan entitas anak telah menyajikan kembali laporan posisi keuangan konsolidasian tanggal 31 Desember 2011 dan 1 Januari 201131 Desember 2010 serta laporan laba rugi konsolidasian, laporan perubahan ekuitas konsolidasian dan laporan arus kas konsolidasian untuk tahun yang berakhir tanggal 31 Desember 2011. Penyajian kembali laporan keuangan konsolidasian tersebut dilakukan untuk mencerminkan dampak penyesuaian terhadap peraturan Badan Pengawas Pasar Modal dan Lembaga Keuangan nomor VIII.G.7 tentang Pedoman Penyajian Laporan Keuangan. The Company and its subsidiaries have restated the consolidated balance sheet dated December 31, 2011 and January 1, 2011 December 31, 2010 and a consolidated income statement, statement of changes in consolidated equity and cash flows for the years ended December 31, 2011. The presentation of back financial statements the consolidated such done for reflect the the impact of adjustments against regulations Supervisory Agency Capital Market and Financial Institutions numbers VIII.G.7 concerning Presentation Guidelines Financial Statements. Pencabutan atas standar akuntansi dan interpretasinya berikut ini yang penerapannya disyaratkan untuk tahun buku yang dimulai 1 Januari 2012 tidak berdampak material terhadap kinerja dan posisi keuangan Perseroan: Penjabaran Laporan Keuangan Dalam Mata Uang Asing pencabutan melalui PSAK 10 R Translation of Financial Statements in Foreign Currencies withdrawn through PSAK 10 R Mata Uang Pelaporan pencabutan melalui PSAK 10 R Reporting Currencies withdrawn through PSAK 10 R Alternatif Perlakuan yang Diizinkan atas Selisih Kurs pencabutan melalui PSAK 10 R Allowable Alternative Treatment of Foreign Exchange Differences withdrawn through PSAK 10 R Pengaruh Perubahan Kurs Valuta Asing The Effects of Changes in Foreign Exchange Rates Aktivitas Pengupasan Lapisan Tanah dan Pengelolaan Lingkungan Stripping Activities and Environmental Management in General Mining PSAK 24 - Batas Aset Imbalan Pasti, Persyaratan Pendanaan Minimum dan Interaksinya PSAK 24 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction Pajak Penghasilan - Perubahan dalam Status Pajak Entitas atau Para Pemegang Saham Entitas Income Taxes - Changes in the Tax Status of an Entity or its Shareholders Evaluasi Substansi Beberapa Transaksi yang Melibatkan Suatu Bentuk Legal Sewa Evaluating the Substance of Transactions Involving the Legal Form of a Lease The withdrawal of the following accounting standards and interpretations, which are mandatory for the financial year beginning 1 January 2012, but are not relevant or did not have material impact for the Company:Parts
» INFORMASI UMUM Annual Report 2012 PKPK
» GENERAL INF ORMATION Annual Report 2012 PKPK
» Dasar penyusunan laporan keuangan konsolidasian
» Basis of preparation of the consolidated financial
» Prinsip-prinsip konsolidasi SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Consolidation principles SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Kombinasi bisnis SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Business combinations SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Kas, setara kas dan deposito
» Cash, cash equivalents, and deposit
» Piutang usaha dan piutang lainnya
» Trade receivables and other receivables
» Persediaan SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Inventory SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Bill gross employer SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Aset tetap SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» F ixed assets SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Aset tetap untuk dijual - Lanjutan
» Sewa SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Leases SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Penurunan nilai aset non-keuangan
» Impairment of non-financial assets
» Penurunan nilai aset non-keuangan - Lanjutan
» Biaya eksplorasi dan pengembangan tangguhan
» Deferred exploration and development expenditures
» Provisi SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Provisions SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Kewajiban Pengelolaan Lingkungan Hidup PLH
» Provision for Environmental Reclamation Costs ERC
» Pinjaman SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Borrowing Instrumen keuangan F inancial instruments
» Instrumen keuangan - Lanjutan F inancial instruments
» Instrumen keuangan - Lanjutan
» F inancial instruments SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Transaksi dan saldo dalam mata uang asing
» Transaction and balance in foreign currency
» Transaksi dengan pihak berelasi
» Transaction with related party
» Transaksi dengan pihak berelasi - Lanjutan
» Pendapatan SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Revenues SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Perpajakan SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Taxation SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Imbalan kerja SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Post-employment benefit SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Post-employment benefit - Continued
» Pelaporan Segmen SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Information of segment SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Laba per saham SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Earning per Share SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Dividen SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Dividend SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Penggunaan estimasi SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Use of estimates SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Standar akuntansi baru SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» New accounting standards SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES
» Standar akuntansi baru - Lanjutan
» PENYAJIAN KEMBALI LAPORAN KEUANGAN
» RESTATEMENT OF F INANCIAL STATEMENTS
» KAS DAN SETARA KAS - Lanjutan
» PIUTANG USAHA Annual Report 2012 PKPK
» TRADE RECEIVABLES Annual Report 2012 PKPK
» PIUTANG RETENSI Annual Report 2012 PKPK
» RETENTION RECEIVABLES Annual Report 2012 PKPK
» PIUTANG LAIN-LAIN Annual Report 2012 PKPK
» OTHER RECEIVABLES Annual Report 2012 PKPK
» PIUTANG LAIN-LAIN - Lanjutan
» PERSEDIAAN Annual Report 2012 PKPK
» INVENTORIES Annual Report 2012 PKPK
» TAGIHAN BRUTO KEPADA PEMBERI KERJA
» GROSS AMOUNT DUE F ROM CUSTOMERS
» BIAYA DIBAYAR DI MUKA DAN UANG MUKA
» PREPAID EXPENSES AND ADVANCES
» JAMINAN PENGADILAN PAJAK Annual Report 2012 PKPK
» JAMINAN PENGADILAN PAJAK - Lanjutan
» COURT OF TAX DEPOSIT - Continued
» JAMINAN PELAKSANAAN PEKERJAAN Annual Report 2012 PKPK
» WARRANTIES OF WORK Annual Report 2012 PKPK
» ASET TETAP Annual Report 2012 PKPK
» F IXED ASSETS Annual Report 2012 PKPK
» BIAYA EKSPLORASI TANGGUHAN Annual Report 2012 PKPK
» BIAYA EKSPLORASI TANGGUHAN - Lanjutan
» DEF ERRED EXPLORATION COSTS - Continued
» UTANG USAHA Annual Report 2012 PKPK
» TRADE PAYABLES Annual Report 2012 PKPK
» BIAYA YANG MASIH HARUS DIBAYAR
» ACCRUED EXPENSES Annual Report 2012 PKPK
» UTANG BANK Annual Report 2012 PKPK
» BANK LOANS Annual Report 2012 PKPK
» UTANG SEWA PEMBIAYAAN Annual Report 2012 PKPK
» LEASE PAYABLE Annual Report 2012 PKPK
» UTANG SEWA PEMBIAYAAN - Lanjutan
» UTANG LAIN-LAIN Annual Report 2012 PKPK
» OTHER PAYABLES Annual Report 2012 PKPK
» Pajak penghasilan Income tax
» OTHER PAYABLES - Continued PERPAJAKAN PERPAJAKAN - Lanjutan PERPAJAKAN - Lanjutan
» TAXATION - Continued Annual Report 2012 PKPK
» PERPAJAKAN - Lanjutan Annual Report 2012 PKPK
» Surat Ketetapan Pajak TAXATION - Continued
» LIABILITAS IMBALAN PURNA KARYA
» POST EMPLOYMENT BENEF IT LIABILITY
» LIABILITAS IMBALAN PURNA KARYA - Lanjutan
» POST EMPLOYMENT BENEF IT LIABILITY - Continued
» MODAL SAHAM Annual Report 2012 PKPK
» SHARE CAPITAL Annual Report 2012 PKPK
» TAMBAHAN MODAL DISETOR Annual Report 2012 PKPK
» ADDITIONAL PAID-IN CAPITAL Annual Report 2012 PKPK
» MODAL SAHAM DIPEROLEH KEMBALI
» TREASURY STOCKS Annual Report 2012 PKPK
» RETAINED EARNINGS ARE PERMITTED USES
» KEPENTINGAN NON-PENGENDALI Annual Report 2012 PKPK
» NON-CONTROLLING INTEREST Annual Report 2012 PKPK
» PENDAPATAN USAHA Annual Report 2012 PKPK
» OPERATING REVENUES Annual Report 2012 PKPK
» BEBAN POKOK PENDAPATAN USAHA
» Beban pokok penjualan batubara
» BEBAN POKOK PENDAPATAN USAHA - Lanjutan
» COST OF OPERATING REVENUE - Continued
» Beban pokok pendapatan sewa alat berat
» Cost of heavy equipment rental revenue
» BEBAN USAHA Annual Report 2012 PKPK
» OPERATING EXPENSES Annual Report 2012 PKPK
» PENDAPATAN DAN BEBAN DI LUAR USAHA
» NON-OPERATING INCOME CHARGES Annual Report 2012 PKPK
» EARNING PER SHARE Annual Report 2012 PKPK
» TRANSAKSI AKTIVITAS INVESTASI DAN PENDANAAN YANG TIDAK MEMPENGARUHI
» INFORMASI SEGMEN Annual Report 2012 PKPK
» SEGMENT INF ORMATION Annual Report 2012 PKPK
» SEGMENT INF ORMATION - Continued
» RELATED PARTY TRANSACTIONS Annual Report 2012 PKPK
» RELATED PARTY TRANSACTIONS - Continued
» KOMITMEN Annual Report 2012 PKPK
» COMMITMENT Annual Report 2012 PKPK
» KOMITMEN - Lanjutan Annual Report 2012 PKPK
» COMMITMENT - Continued Annual Report 2012 PKPK
» Manajemen Risiko Modal RISK MANAGEMENT
» Risk Management Capital RISK MANAGEMENT
» Manajemen Risiko Keuangan RISK MANAGEMENT
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