are in Indonesian language.
PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
30 Juni 2012 Tidak diaudit dan 31 Desember 2011 Diaudit
dan untuk Periode Enam Bulan yang berakhir 30 Juni 2012 dan 2011 Tidak diaudit
Dinyatakan Dalam Ribuan Rupiah, Kecuali Dinyatakan Lain
PT ELANG MAHKOTA TEKNOLOGI Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
June 30, 2012 Unaudited and December 31, 2011 Audited
and for the Six Month Period ended June 30, 2012 and 2011 Unaudited
Expressed In Thousands of Rupiah, Unless Otherwise Stated
25
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
a. Dasar Penyajian
Laporan Keuangan
Konsolidasian lanjutan a. Basis of Presentation of the Consolidated
Financial Statements continued
Standar akuntansi yang direvisi, diterbitkan dan berlaku efektif pada tanggal 1 Januari
2012 yang dipandang relevan terhadap pelaporan
keuangan Perusahaan
dan Entitas Anak adalah sebagai berikut:
Accounting standard revised, issued and effective on January 1, 2012 which considered
relevant to the Company and Subsidiaries’ consolidated financial statements as follows:
- PSAK No. 10 Revisi 2010 “Pengaruh
Perubahan Kurs Valuta Asing”
- PSAK No. 10 Revised 2010 “The Effects
of Changes in Foreign Exchange Rates”
- PSAK No. 16 2011, “Aset Tetap”
- PSAK No. 16 2011, “Fixed Asset”
- PSAK No. 18 Revisi 2010, “Akuntansi
dan Pelaporan
Program Manfaat
Purnakarya” -
PSAK No. 18 Revised 2010 “Interim
Financial Reporting” -
PSAK No. 24 Revisi 2010 “Imbalan
Kerja”
-
PSAK No. 30 Revisi 2011, “Sewa”
- PSAK No. 24 Revised 2010 “Employee
Benefits”
- PSAK No. 30 Revised 2
011, “Leases”
- PSAK No. 46 Revisi 2010 “Akuntansi
Pajak Penghasilan” -
PSAK No. 46 Revised 2010 “Accounting for Income Taxes”
- PSAK No. 50 Revisi 2010 “Instrumen
Keuangan: Penyajian” -
PSAK No. 50 Revised 2010 “Financial Instruments: Presentation”
- PSAK
No. 55 2011, “Instrumen
Keuangan: Pengakuan dan Pengukuran” -
PSAK No.
55 2011, “Financial Instruments:
Recognation and
Measurement” -
PSAK No. 56 Revisi 2011, “Laba per
Saham” -
PSAK No. 60 “Instrumen Keuangan: Pengungkapan”
- ISAK No. 15 “PSAK No. 24 - Batas Aset
Imbalan Pasti, Persyaratan Pendanaan Minimum dan Interaksinya”
- ISAK No. 20 “Pajak penghasilan -
Perubahan Dalam Status Pajak Entitas atau Para Pemegang Saham”
- ISAK No. 23, “Sewa Operasi-Insentif”
- ISAK No. 24, ”Evaluasi Substansi
beberapa Transaksi yang Melibatkan suatu Bentuk Legal Sewa”
- PSAK No.
56 Revised 2011, “Earning per Share”
- PSAK No. 60 “Financial Instruments:
Disclosures” -
ISAK No. 15 “PSAK No. 24 - The Limit on a Defined Benefit Asset, Minimum
Funding Requirements
and their
Int eraction”
- ISAK No. 20 “Income Taxes-Changes in
the Tax Status of an Entity or its Shareholders”
- ISAK No. 23, “Operating Leases-
Incentives” -
ISAK No. 24, “Evaluating the Substance of Transactions Involving the Legal Form
of a Lease”
are in Indonesian language.
PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
30 Juni 2012 Tidak diaudit dan 31 Desember 2011 Diaudit
dan untuk Periode Enam Bulan yang berakhir 30 Juni 2012 dan 2011 Tidak diaudit
Dinyatakan Dalam Ribuan Rupiah, Kecuali Dinyatakan Lain
PT ELANG MAHKOTA TEKNOLOGI Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
June 30, 2012 Unaudited and December 31, 2011 Audited
and for the Six Month Period ended June 30, 2012 and 2011 Unaudited
Expressed In Thousands of Rupiah, Unless Otherwise Stated
26
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
