Basis of Preparation of the Consolidated Financial Statements
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG
PENTING 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES a. Dasar Penyajian Laporan Keuangan Konsolidasiana. Basis of Preparation of the Consolidated Financial Statements
Laporan keuangan konsolidasian telah disusun sesuai dengan Standar Akuntansi Keuangan di Indonesia “SAK”, yang mencakup Pernyataan dan Interpretasi yang dikeluarkan oleh Dewan Standar Akuntansi Keuangan Ikatan Akuntan Indonesia “DSAK” dan Peraturan-peraturan serta Pedoman Penyajian dan Pengungkapan Laporan Keuangan yang diterbitkan oleh BAPEPAM-LK. The consolidated financial statements have been prepared in accordance with Indonesian Financial Accounting Standards “SAK”, which comprise the Statements and Interpretations issued by the Financial Accounting Standards Board of the Indonesian Institute of Accountants “DSAK” and the Regulations and the Guidelines on Financial Statement Presentation and Disclosures issued by BAPEPAM-LK. Laporan keuangan konsolidasian disusun berdasarkan konsep akrual, kecuali untuk laporan arus kas dan dengan menggunakan konsep biaya historis, kecuali untuk beberapa akun tertentu yang diukur berdasarkan pengukuran sebagaimana diuraikan dalam kebijakan akuntansi masing-masing akun tersebut. The consolidated financial statements have been prepared on the accrual basis, except for statement of cash flows and using the historical cost concept of accounting, except for certain accounts which are measured on the bases described in the related accounting policies of each account. Laporan arus kas konsolidasian yang disusun dengan menggunakan metode langsung, menyajikan penerimaan dan pengeluaran kas yang diklasifikasikan dalam aktivitas operasi, investasi dan pendanaan. The consolidated statements of cash flows, which have been prepared using the direct method, present cash receipts and payments classified into operating, investing and financing activities. Mata uang penyajian yang digunakan dalam laporan keuangan konsolidasian adalah Dolar Amerika Serikat “Dolar AS” yang merupakan mata uang fungsional Perusahaan dan Kelompok Usaha Catatan 2e. Setiap entitas di dalam Kelompok Usaha menetapkan mata uang fungsional sendiri dan transaksi-transaksi di dalam laporan keuangan dari setiap entitas diukur berdasarkan mata uang fungsional tersebut. The presentation currency used in the preparation of the consolidated financial statements is the United Stated Dollar “US Dollar” which is the functional currency of the Company and the Group Note 2e. Each entity in the Group determines its own functional currency and items included in the financial statements of each entity are measured using that functional currency. Mata uang fungsional PT KWT, PT KDL, PT KHIP dan PT MJIS adalah Dolar AS, sedangkan untuk Entitas Anak lainnya adalah Rupiah. The functional currency of PT KWT, PT KDL, PT KHIP and PT MJIS is the US Dollar while other Subsidiaries are the Rupiah.b. Perubahan kebijakan
Parts
» Krakatau Steel Biilingual 31 Mar 13 final disclosure
» Pendirian Perusahaan UMUM GENERAL
» Pendirian Perusahaan lanjutan Penawaran Umum Efek Perusahaan
» Basis of Preparation of the Consolidated Financial Statements
» The consolidated financial statements include
» Prinsip-prinsip konsolidasi lanjutan Principles of consolidation continued
» Transaction with related parties Transaksi dan saldo dalam mata uang asing Foreign
» Financial assets and liabilities
» Financial assets and liabilities continued Aset keuangan lanjutan
» Financial assets and liabilities continued Liabilitas keuangan lanjutan
» Financial assets and liabilities continued Instrumen keuangan derivatif lanjutan
» Inventories Biaya dibayar di muka Prepaid expenses Penyertaan saham Investments in shares of stock
» Investments in shares of stock continued
» Fixed assets continued IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Fixed assets continued Aset real estat Real estate assets
» Impairment of non-financial assets
» Revenue and IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Provisions Imbalan kerja Employee benefits
» IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Employee benefits continued Dana pensiun lanjutan Pajak penghasilan Income tax
» Income tax continued IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Income tax continued Laba rugi per saham dasar Basic earnings loss per share
» Segment information Selisih perubahan
» Stock Option Penerapan standar akuntansi revisi lain Adoption of other revised accounting
» IKHTISAR KEBIJAKAN AKUNTANSI YANG SUMBER ESTIMASI KETIDAKPASTIAN SOURCE OF ESTIMATION UNCERTAINTY
» SUMBER ESTIMASI SOURCE OF KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» INVESTASI JANGKA PENDEK SHORT-TERM INVESTMENTS DEPOSITO BERJANGKA
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued PIUTANG LAIN-LAIN OTHER RECEIVABLES
» PIUTANG LAIN-LAIN lanjutan OTHERS RECEIVABLES continued
» SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN PIHAK-PIHAK BERELASI SIGNIFICANT BALANCES
» SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN PIHAK-PIHAK BERELASI lanjutan SIGNIFICANT BALANCES
» PERSEDIAAN INVENTORIES PERSEDIAAN lanjutan INVENTORIES continued
» PENYERTAAN SAHAM lanjutan INVESTMENTS
» ASET TETAP lanjutan FIXED ASSETS continued
» PIUTANG JANGKA PANJANG LONG-TERM RECEIVABLES
» PINJAMAN BANK JANGKA PENDEK SHORT-TERM BANK LOANS
» PINJAMAN BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued
» PINJAMAN BANK JANGKA PENDEK lanjutan
» INSTRUMEN KEUANGAN DERIVATIF lanjutan DERIVATIVE
» INSTRUMEN KEUANGAN DERIVATIF lanjutan DERIVATIVE INSTRUMEN KEUANGAN DERIVATIF lanjutan DERIVATIVE
» INSTRUMEN KEUANGAN DERIVATIF lanjutan DERIVATIVE FINANCIAL INSTRUMENTS
» Pajak kini lanjutan Current tax continued
» Pajak kini lanjutan Current tax continued Pajak tangguhan Deferred tax
» Pajak tangguhan lanjutan Deferred tax continued
» Pajak tangguhan lanjutan Deferred tax continued Surat Ketetapan Pajak Tax Assessment Letters
» Surat Ketetapan Pajak lanjutan Tax Assessment Letters continued
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» LIABILITAS JANGKA PANJANG LONG-TERM LIABILITIES
» Liabilitas imbalan kerja jangka pendek Short- Liabilitas imbalan Kerja jangka panjang Long-
» IMBALAN KERJA EMPLOYEE BENEFITS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS continued
» IMBALAN KERJA lanjutan EMPLOYEE BENEFITS continued
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL PENCADANGAN SALDO
» PENDAPATAN NETO NET REVENUES BEBAN POKOK PENDAPATAN COST OF REVENUES
» BEBAN USAHA OPERATING EXPENSES LABA PER SAHAM EARNINGS PER SHARE
» INSTRUMEN KEUANGAN FINANCIAL INSTRUMENTS
» INSTRUMEN KEUANGAN lanjutan FINANCIAL INSTRUMENTS continued
» INSTRUMEN KEUANGAN lanjutan FINANCIAL INSTRUMENTS continued KEBIJAKAN DAN
» KEBIJAKAN DAN Krakatau Steel Biilingual 31 Mar 13 final disclosure
» Liquidity risk continued KEBIJAKAN DAN
» KEBIJAKAN DAN KOMITMEN DAN PERJANJIAN PENTING SIGNIFICANT
» KOMITMEN DAN PERJANJIAN PENTING SIGNIFICANT KOMITMEN DAN
» KOMITMEN DAN PERJANJIAN PENTING lanjutan
» SIGNIFICANT COMMITMENTS Krakatau Steel Biilingual 31 Mar 13 final disclosure
» KOMITMEN DAN PERJANJIAN PENTING lanjutan SIGNIFICANT COMMITMENTS
» KONTINJENSI CONTINGENCIES Krakatau Steel Biilingual 31 Mar 13 final disclosure
» KONTINJENSI lanjutan CONTINGENCIES continued
» ASET DAN LIABILITAS DALAM MATA UANG ASING ASSETS AND
» ASET DAN LIABILITAS DALAM MATA UANG ASING lanjutan ASSETS AND
» ASET DAN LIABILITAS DALAM MATA UANG ASING lanjutan ASSETS AND INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» KOMPENSASI BERBASIS SAHAM STOCK-BASED COMPENSATION
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