Basis of Preparation of the Consolidated Financial Statements
a. Basis of Preparation of the Consolidated Financial Statements
Laporan keuangan konsolidasi telah disajikan secara konsisten sesuai dengan Pernyataan Standar Akuntansi Keuangan PSAK, Peraturan Badan Pengawas Pasar Modal dan Lembaga Keuangan BAPEPAM-LK No. VIII.G.7 tentang ”Pedoman Penyajian Laporan Keuangan ”, Keputusan Ketua BAPEPAM-LK No. KEP-554BL2010 tentang Perubahan Keputusan Ketua BAPEPAM-LK No. KEP- 06PM2000 tentang Perubahan Peraturan No. VIII.G.7. dan Keputusan ketua BAPEPAM-LK No. KEP-346BL2011 tanggal 5 Juli 2011, tentang Penyampaian Laporan Keuangan Berkala Emiten atau Perusahaan Publik. The consolidated financial statements are prepared, which are consistently applied, in accordance with the Statement of Financial Accounting Standards PSAK, Capital Market and Financial Institution Supervisory Agency‟s BAPEPAM-LK Regulation No. VIII.G.7 concerning ”Financial Statement Presentation Guidelines ”, Decision of Chairman of BAPEPAM-LK No. KEP-554BL2010 regarding to amendment from Chairman of BAPEPAM-LK No. KEP-06PM2000 regarding to changes in Regulation No. VIII.G.7. and Decision of Chairman of BAPEPAM-LK No. KEP-346BL2011 dated July 5, 2011 regarding to Periodical Financial Statement Reporting by Issuers or Public Companies. Laporan keuangan konsolidasi terlampir, kecuali laporan arus kas konsolidasi, disusun dengan dasar akrual dan berdasarkan konsep biaya historis, kecuali beberapa akun tertentu yang disusun berdasarkan pengukuran lain sebagaimana diuraikan dalam kebijakan akuntansi masing-masing akun tersebut. The consolidated financial statements, except for the consolidated statements of cash flows, are prepared using the accrual basis and based on historical cost concept, except for certain accounts which are measured on the bases described in the related accounting policies for those accounts. Laporan arus kas konsolidasi, disajikan dengan menggunakan metode langsung direct method, menyajikan penerimaan dan pengeluaran kas dan setara kas yang dikelompokkan dalam aktivitas operasi, investasi dan pendanaan The consolidated statements of cash flows are presented using the direct method by classifying the receipts and disbursements of cash and cash equivalents into operating, investing and financing activities. Mata uang pelaporan yang digunakan dalam laporan keuangan konsolidasi adalah Rupiah. The reporting currency used in the consolidated financial statements is Indonesian Rupiah.b. Prinsip-prinsip Laporan
Parts
» financial report as per 30 september 2011 unaudite
» Pendirian Perusahaan Establishment of the Company
» Pendirian Perusahaan lanjutan Establishment of the Company continued Penawaran Umum
» Struktur Grup Group Structure
» Struktur Grup lanjutan Group Structure continued
» Indirect Ownership continued financial report as per 30 september 2011 unaudite
» Basis of Preparation of the Consolidated Financial Statements
» Prinsip-prinsip Laporan Principles of Consolidation and Separate Financial Statements continued
» Transaksi dengan Pihak-pihak Berelasi Transactions with Related Parties Persediaan Inventories
» Aset Tetap lanjutan Fixed Assets continued
» Aset Tetap lanjutan Fixed Assets continued Properti Investasi Investment Properties
» Leases SUMMARY OF SIGNIFICANT ACCOUNTING
» Pengakuan Pendapatan dan Beban Revenue and Expense Recognition Foreign Currency
» Pajak Penghasilan Income Tax
» Liabilitas Diestimasi atas Kesejahteraan Karyawan Estimated Liability for Employees’ Benefits
» Informasi Segmen Segment Information
» Hutang Obligasi Bonds Payable Instrumen Keuangan Financial Instrument
» Instrumen Keuangan lanjutan Financial Instrument continued
» Instrumen Keuangan lanjutan Financial Instrument continued i
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» KAS DAN SETARA KAS lanjutan 3
» INVESTASI JANGKA PENDEK SHORT-TERM INVESTMENTS
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PERSEDIAAN INVENTORIES financial report as per 30 september 2011 unaudite
» BIAYA DIBAYAR DI MUKA PREPAID EXPENSES UANG MUKA ADVANCES ASET TETAP FIXED ASSETS
» PROPERTI INVESTASI INVESTMENT PROPERTIES
» PROPERTI INVESTASI lanjutan INVESTMENT PROPERTIES continued
» GOODWILL GOODWILL financial report as per 30 september 2011 unaudite
» PINJAMAN JANGKA PENDEK SHORT-TERM LOANS
» PINJAMAN JANGKA PENDEK lanjutan SHORT-TERM LOANS continued
» HUTANG USAHA lanjutan TRADE PAYABLES continued ACCRUED EXPENSES PERPAJAKAN TAXATION
» PERPAJAKAN lanjutan TAXATION continued
» HUTANG OBLIGASI BONDS PAYABLE
» HUTANG OBLIGASI lanjutan BONDS PAYABLE continued
» PINJAMAN JANGKA PANJANG LONG-TERM LOANS
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» LIABILITAS DIESTIMASI ESTIMATED LIABILITY FOR EMPLOYEES’
» PAJAK PENGHASILAN INCOME TAXES
» PAJAK PENGHASILAN lanjutan INCOME TAXES continued
» KEPENTINGAN NONPENGENDALI PADA ANAK PERUSAHAAN NON-CONTROLLING INTERESTS MODAL SAHAM SHARE CAPITAL
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» SELISIH TRANSAKSI PERUBAHAN EKUITAS ANAK PERUSAHAAN DIFFERENCE ARISING
» Asset Holder PCC No. 2 Limited Re Ashmore Asian Recovery Fund “ARF”, Ashmore
» PENDAPATAN REVENUES BEBAN POKOK PENDAPATAN COST OF REVENUES
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» Saldo dan Transaksi Berelasi Balances and Transactions with Related
» Nationwide policy agreement Satellite lease agreement
» PERJANJIAN SIGNIFIKAN lanjutan SIGNIFICANT AGREEMENTS continued
» Perjanjian dengan Termination of the Appointment of the Payment cut-off date and arrangement
» Perjanjian dengan PERJANJIAN SIGNIFIKAN lanjutan SIGNIFICANT AGREEMENTS continued
» TUJUAN DAN financial report as per 30 september 2011 unaudite
» INSTRUMEN KEUANGAN FINANCIAL INSTRUMENT
» PERISTIWA SETELAH TANGGAL NERACA SUBSEQUENT EVENT REKLASIFIKASI AKUN RECLASSIFICATION OF ACCOUNT
» PERNYATAAN STANDAR NEW AND PERNYATAAN STANDAR NEW AND
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