Laba per saham dasar Earnings per share
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
y. Standar Akuntansi Keuangan “SAK”
yang telah Diterbitkan namun belum Berlaku Efektify. Financial Accounting Standards “SAK”
that have been Published but not yet Effective Berikut ini adalah beberapa SAK yang telah diterbitkan oleh Dewan Standar Akuntansi Keuangan Ikatan Akuntan Indonesia yang dipandang relevan terhadap pelaporan keuangan Grup namun belum berlaku efektif untuk laporan keuangan tahun 2014: The following are several published SAK by the Indonesian Financial Accounting Standards Board of the Indonesia Institute of Accountants that are considered relevant to the financial reporting of the Group but not yet effective for 2014 financial statements are as follows: PSAK No. 1 2013: Penyajian Laporan Keuangan, yang diadopsi dari IAS 1, berlaku efektif 1 Januari 2015. PSAK ini mengubah penyajian kelompok pos- pos dalam Penghasilan Komprehensif Lain. Pos-pos yang akan direklasifikasi ke laba rugi disajikan terpisah dari pos-pos yang tidak akan direklasifikasi ke laba rugi. PSAK No. 4 2013: Laporan Keuangan tersendiri, yang diadopsi dari IAS 4, berlaku efektif 1 Januari 2015. PSAK ini hanya mengatur persyaratan akuntansi ketika entitas induk menyajikan laporan keuangan tersendiri sebagai informasi tambahan. Pengaturan akuntansi untuk laporan keuangan konsolidasian diatur dalam PSAK No. 65. PSAK No. 1 2013: Presentation of Financial Statements, adopted from IAS 1, effective January 1, 2015. This PSAK change the grouping of items presented in Other Comprehensive Income. Items that could be reclassified to profit or loss would be presented separately from items that will never be reclassified. PSAK No. 4 2013: Separate Financial Statements, adopted from IAS 4, effective January 1, 2015. This PSAK prescribe only the accounting requirements when a parent entity prepares separate financial statements as additional information. Accounting for consolidated financial statements is determined in PSAK No. 65. PSAK No. 24 2013: Imbalan Kerja, yang diadopsi dari IAS 19, berlaku efektif 1 Januari 2015. PSAK No. 24 2013: Employee Benefits, adopted from IAS 19, effective January 1, 2015. PSAK ini, antara lain, menghapus mekanisme koridor dan pengungkapan atas informasi liabilitas kontinjensi untuk menyederhanakan klarifikasi dan pengungkapan. This PSAK, among other, removes the corridor mechanism and contingent liability disclosures to simplify clarifications and disclosures. PSAK No. 65: Laporan Keuangan Konsolidasi, yang diadopsi dari IFRS 10, berlaku efektif 1 Januari 2015. PSAK ini menggantikan porsi PSAK No. 4 2009 yang mengenai pengaturan akuntansi untuk laporan keuangan konsolidasian, menetapkan prinsip penyusunan dan penyajian laporan keuangan konsolidasian ketika entitas mengendalikan satu atau lebih entitas lain. PSAK No. 65: Consolidated Financial Statements, adopted from IFRS 10, effective January 1, 2015. This PSAK replaces the portion of PSAK No. 4 2009 that addresses the accounting for consolidated financial statements, establishes principles for the presentation and preparation of consolidated financial statements when an entity controls one or more other entities.Parts
» Perusahaan lanjutan The Company continued
» Dewan Komisaris, Direksi, Manajemen kunci dan Karyawan
» Boards of Commissioners, Directors, Key management personnel and Employees
» Subsidiaries continued UMUM lanjutan
» Persetujuan penerbitan laporan keuangan konsolidasian
» Authorization to issue the consolidated financial statements
» Dasar Penyajian IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN
» Prinsip-prinsip Konsolidasian Principles of Consolidation
» Prinsip-prinsip Konsolidasian lanjutan Principles of Consolidation continued
» Business Combination transaction among entities under common control
» Transaksi dengan pihak berelasi Transactions with related parties
» Transactions with related parties continued
» Biaya dibayar dimuka Prepayments
» Persediaan Inventories Aset tetap Fixed assets
» Sewa Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penurunan nilai aset non-keuangan Impairment of non-financial assets
» Penurunan nilai aset non-keuangan lanjutan Impairment Pengeluaran eksplorasi,
» Exploration, evaluation and development
» Pengeluaran eksplorasi, SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Tanaman perkebunan Plantations SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Beban tangguhan Deferred charges
» Provisi Provisions SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya pengupasan tanah penutup lanjutan Stripping costs continued
» Liabilitas imbalan kerja SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pengakuan pendapatan dan beban Revenue and expense recognition Perpajakan Taxation
» Instrumen keuangan lanjutan Financial instruments continued
» Liabilitas Keuangan lanjutan Financial liabilities continued
» Saling hapus dari instrumen keuangan Offsetting of financial instruments
» Nilai wajar instrumen keuangan The fair value of financial instruments
» Biaya perolehan diamortisasi instrumen keuangan
» Amortized cost of financial instruments
» Instrumen keuangan derivatif Derivative financial instruments
» Laba per saham dasar Earnings per share
» Informasi segmen Segment information
» Standar Akuntansi Keuangan “SAK”
» Financial Accounting Standards “SAK”
» IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan
» Standar Akuntansi yang telah Diterbitkan namun belum Berlaku Efektif lanjutan
» Accounting Standards SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» PERTIMBANGAN, ESTIMASI 2014 Q1 Financial Report
» KOMBINASI BISNIS BUSINESS COMBINATION
» KOMBINASI BISNIS lanjutan 2014 Q1 Financial Report
» BUSINESS COMBINATION continued 2014 Q1 Financial Report
» PIUTANG USAHA 2014 Q1 Financial Report
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued PIUTANG LAIN-LAIN
» PIUTANG LAIN-LAIN lanjutan PERSEDIAAN
» PERSEDIAAN lanjutan BIAYA DIBAYAR DIMUKA DAN UANG MUKA
» TANAMAN PERKEBUNAN PLANTATIONS 2014 Q1 Financial Report
» TANAMAN PERKEBUNAN lanjutan PLANTATIONS continued
» ASET TETAP lanjutan FIXED ASSETS continued
» ASET EKSPLORASI DAN EVALUASI EXPLORATION AND EVALUATION ASSETS
» PROPERTI TAMBANG MINING PROPERTIES
» Saldo 31 Des. 2012 2014 Q1 Financial Report
» UTANG LAIN-LAIN OTHER PAYABLES BEBAN AKRUAL ACCRUED EXPENSES
» Pajak dibayar dimuka Prepaid taxes
» Beban pajak lanjutan Tax expense continued
» Asetliabilitas pajak tangguhan Deferred tax assetsliabilities
» Tax Assessments PERPAJAKAN lanjutan TAXATION continued
» Administration PERPAJAKAN lanjutan TAXATION continued
» UANG MUKA PELANGGAN ADVANCES FROM CUSTOMERS
» Bank Sindikasi Syndicated banks
» Bank Sindikasi lanjutan Syndicated banks continued
» Standard Chartered UTANG BANK lanjutan BANK LOANS continued
» PT Bank Rakyat Indonesia Persero, Tbk “BRI”
» PT Bank BNP Paribas Indonesia BNP Paribas
» Lembaga Pembiayaan Ekspor Indonesia Lembaga Pembiayaan Ekspor Indonesia
» SEWA PEMBIAYAAN FINANCE LEASES
» SEWA PEMBIAYAAN lanjutan FINANCE LEASES continued LIABILITAS UNTUK
» LIABILITAS UNTUK 2014 Q1 Financial Report
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITIES
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITIES continued
» TAMBAHAN MODAL DISETOR - NETO ADDITIONAL PAID-IN CAPITAL - NET DIVIDEN DIVIDENDS
» KEPENTINGAN NON-PENGENDALI NON-CONTROLLING INTEREST
» PENJUALAN SALES 2014 Q1 Financial Report
» BEBAN POKOK PENJUALAN COST OF GOODS SOLD
» BEBAN POKOK PENJUALAN lanjutan COST OF GOODS SOLD continued
» BEBAN PENJUALAN DAN PEMASARAN SELLING AND MARKETING EXPENSES
» BEBANPENDAPATAN LAIN-LAIN-NETO OTHER EXPENSESINCOME-NET
» INSTRUMEN DERIVATIF DERIVATIVE INSTRUMENTS
» TRANSAKSI DAN SALDO PIHAK BERELASI RELATED
» TRANSAKSI DAN SALDO PIHAK BERELASI lanjutan RELATED PARTY
» LABA PER SAHAM DASAR BASIC EARNINGS PER SHARE
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING MONETARY ASSETS
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING lanjutan
» MONETARY ASSETS INFORMASI SEGMEN USAHA SEGMENT INFORMATION
» INFORMASI SEGMEN USAHA lanjutan SEGMENT INFORMATION continued
» INSTRUMEN KEUANGAN FINANCIAL INSTRUMENTS
» INSTRUMEN KEUANGAN lanjutan FINANCIAL INSTRUMENTS continued KEBIJAKAN DAN
» KEBIJAKAN DAN 2014 Q1 Financial Report
» The Company PERJANJIAN DAN KOMITMEN PENTING SIGNIFICANT
» Entitas anak - ABN Subsidiary
» Entitas anak – PERJANJIAN DAN
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