IKHTISAR KEBIJAKAN AKUNTANSI PENTING
PT BENTOEL INTERNASIONAL INVESTAMA TBK DAN ENTITAS ANAKAND SUBSIDIARIES
Lampiran 56 Schedule 2. IKHTISAR KEBIJAKAN AKUNTANSI
PENTING 2. SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES a. Dasar penyusunan laporan keuangan
konsolidasian lanjutan a. Basis of preparation of consolidated
financial statements continued STANDAR AKUNTANSI BARU YANG
BERLAKU EFEKTIF TAHUN 2013 NEW ACCOUNTING STANDARDS
EFFECTIVE IN 2013 Standar akuntansi revisi yang relevan
terhadap kegiatan operasi Grup telah dipublikasikan dan akan efektif pada tahun
2013: The following revised accounting standard
which is relevant to the Group’s operation, was published and will be effective in 2013:
- PSAK 38 RevisiRevised 2010 : Kombinasi Bisnis Entitas Sepengendali
Business Combination on Entities Under Common Control - PenyesuaianImprovement PSAK 60 : Instrumen Keuangan: Pengungkapan
Financial Instruments: Disclosure Pada tanggal laporan keuangan interim
konsolidasian ini, Grup masih menganalisis dampak standar revisi tersebut terhadap
laporan keuangan interim konsolidasian.
As at the date of the consolidated interim financial statements, the Group is still
assessing the impact of the revised standard on
the consolidated
interim financial
statements.
b. Prinsip-prinsip konsolidasi b.
Principles of consolidation
Laporan keuangan interim konsolidasian meliputi laporan keuangan Perseroan dan
entitas anak. The consolidated interim financial statements
include the financial statements of the Company and its subsidiaries.
Entitas anak adalah entitas dimana Grup memiliki
kekuasaan untuk
mengatur kebijakan keuangan dan operasional.
Subsidiaries are entities over which the Group has the power to govern the financial
and operating policies. Seluruh transaksi dan saldo yang material
antar entitas yang dikonsolidasi telah dieliminasi
dalam laporan
keuangan konsolidasian.
All material transactions and balances between consolidated entities have been
eliminated in the consolidated financial statements.
Dalam penggabungan usaha selain antar entitas sepengendali, bila pengendalian atas
suatu entitas diperoleh dalam periode berjalan, hasil usaha entitas tersebut
dimasukkan ke dalam laporan keuangan konsolidasi sejak tanggal pengendalian
diperoleh.
Dalam penggabungan usaha antara entitas sepengendali, laporan keuangan entitas
yang diakuisisi digabungkan berdasarkan nilai tercatatnya sedemikian rupa seolah-
olah penggabungan usaha telah terjadi pada permulaan periode sajian yang paling awal.
In business combinations other than those between entities under common control,
where control of an entity is obtained during a financial period, its result of operation is
included in the consolidated financial
statements from the date on which control commences.
In business combinations between entities under
common control,
the financial
statements of the acquired entity involved are combined on a carryover basis as if the
business combinations had been effective since the beginning of the earliest period
presented