LIKUIDITAS LIQUIDITY Financial Statement 31 Maret 2010
33. PROSPECTIVE ACCOUNTING PRONOUNCEMENTS continued
Ikatan Akuntan Indonesia juga telah menerbitkan beberapa standar akuntansi revisi sebagai berikut yang mungkin mempunyai dampak terhadap laporan keuangan yang periodenya dimulai pada atau setelah tanggal 1 Januari 2011: The Indonesian Institute of Accountants has also issued the following revised accounting standards that may be applicable to financial statements covering periods beginning on or after 1 January 2011: PSAK 1 Revisi 2009 – Penyajian Laporan Keuangan berlaku untuk laporan keuangan yang periodenya dimulai pada atau setelah tanggal 1 Januari 2011. SFAS 1 Revised 2009 – Presentation of Financial Statements applicable for financial statements covering periods beginning on or after 1 January 2011. PSAK 2 Revisi 2009 – Laporan Arus Kas berlaku untuk laporan keuangan yang periodenya dimulai pada atau setelah tanggal 1 Januari 2011. SFAS 2 Revised 2009 – Statement of Cash Flows applicable for financial statements covering periods beginning on or after 1 January 2011. PSAK 4 Revisi 2009 – Laporan Keuangan Konsolidasi dan Terpisah berlaku untuk laporan keuangan yang periodenya dimulai pada atau setelah tanggal 1 Januari 2011. SFAS 4 Revised 2009 – Consolidated and Separate Financial Statements applicable for financial statements covering periods beginning on or after 1 January 2011. PSAK 5 Revisi 2009 – Segmen Operasi berlaku untuk laporan keuangan yang periodenya dimulai pada atau setelah tanggal 1 Januari 2011. SFAS 5 Revised 2009 – Operating Segments applicable for financial statements covering periods beginning on or after 1 January 2011. PSAK 12 Revisi 2009 – Pelaporan Keuangan Mengenai Bagian Partisipasi Dalam Pengendalian Bersama Operasi dan Aset berlaku untuk laporan keuangan yang periodenya dimulai pada atau setelah tanggal 1 Januari 2011. SFAS 12 Revised 2009 – Interest in Joint Ventures applicable for financial statements covering periods beginning on or after 1 January 2011. PSAK 15 Revisi 2009 – Investasi Dalam Perusahaan Asosiasi berlaku untuk laporan keuangan yang periodenya dimulai pada atau setelah tanggal 1 Januari 2011. SFAS 15 Revised 2009 – Investments in Associates applicable for financial statements covering periods beginning on or after 1 January 2011. PSAK 25 Revisi 2009 – Kebijakan Akuntansi, Perubahan Estimasi Akuntansi dan Kesalahan berlaku untuk laporan keuangan yang periodenya dimulai pada atau setelah tanggal 1 Januari 2011. SFAS 25 Revised 2009 – Accounting Policies, Changes in Accounting Estimates and Errors applicable for financial statements covering periods beginning on or after 1 January 2011. PSAK 48 Revisi 2009 – Penurunan Nilai Aset berlaku untuk laporan keuangan yang periodenya dimulai pada atau setelah tanggal 1 Januari 2011. SFAS 48 Revised 2009 – Impairment of Assets applicable for financial statements covering periods beginning on or after 1 January 2011. PSAK 57 Revisi 2009 – Kewajiban Diestimasi, Kewajiban Kontinjensi dan Aset Kontinjensi berlaku untuk laporan keuangan yang periodenya dimulai pada atau setelah tanggal 1 Januari 2011. SFAS 57 Revised 2009 – Provisions, Contingent Liabilities and Contingent Assets applicable for financial statements covering periods beginning on or after 1 January 2011. PSAK 58 Revisi 2009 – Aktiva Tidak Lancar Tersedia Untuk Dijual dan Operasi Dalam Penghentian berlaku untuk laporan keuangan yang periodenya dimulai pada atau setelah tanggal 1 Januari 2011. SFAS 58 Revised 2009 – Non-current Assets Held for Sale and Discontinued Operations applicable for financial statements covering periods beginning on or after 1 January 2011.Parts
» Financial Statement 31 Maret 2010
» GENERAL Financial Statement 31 Maret 2010
» GENERAL continued Financial Statement 31 Maret 2010
» 2,741 unaudited. Perpajakan PKP2B generasi ketiga
» Principles of consolidation SUMMARY OF
» Principles of consolidation continued
» Penjabaran mata uang asing Foreign currency translation
» Transactions with related parties
» Biaya dibayar dimuka Prepaid expenses Investment in associates
» Investment in associates continued Aset tetap Fixed assets
» Aset tetap dari sewa pembiayaan Fixed assets under finance leases
» Biaya eksplorasi dan pengembangan yang ditangguhkan Deferred exploration
» SUMMARY OF Financial Statement 31 Maret 2010
» Imbalan karyawan Employee benefits
» Imbalan karyawan lanjutan Employee benefits continued
» Pengakuan pendapatan dan beban Revenue and expense recognition Perpajakan Taxation
» Perpajakan lanjutan Taxation continued
» Biaya pengupasan Stripping costs
» Biaya pengelolaan lingkungan hidup Environmental expenses
» Akuntansi untuk instrumen keuangan derivatif
» Pelaporan segmen Segment reporting
» Segment reporting continued SUMMARY OF
» Sharing of production SUMMARY OF
» Dividen Dividends SUMMARY OF
» Biaya emisi saham Share issuance costs
» Biaya keuangan yang ditangguhkan Deferred financing costs
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» CASH AND CASH EQUIVALENTS continued 2010
» TRADE RECEIVABLES Financial Statement 31 Maret 2010
» TRADE RECEIVABLES continued PIUTANG LAIN-LAIN
» OTHER RECEIVABLES continued Financial Statement 31 Maret 2010
» PERSEDIAAN Financial Statement 31 Maret 2010
» RESTRICTED CASH 2010 Financial Statement 31 Maret 2010
» RESTRICTED CASH continued Financial Statement 31 Maret 2010
» Pajak dibayar dimuka Prepaid taxes
» Taxes payable continued 2010 TAXATION continued b. Hutang pajak lanjutan
» Beban pajak penghasilan Income tax expense
» Income tax expense continued 2010
» Deferred tax assets, net 2010
» Deferred tax assets, net continued 2010
» Kewajiban pajak tangguhan, bersih Deferred tax liabilities, net
» Deferred tax liabilities, net continued 2010 Audit pajak Tax audits
» TAXATION continued f. Financial Statement 31 Maret 2010
» Audit pajak lanjutan TAXATION continued f.
» Tax audits continued TAXATION continued f.
» Administration TAXATION continued g. Administrasi
» Perubahan undang-undang perpajakan TAXATION continued g. Administrasi
» INVESTMENT IN ASSOCIATE Financial Statement 31 Maret 2010
» FIXED ASSETS Financial Statement 31 Maret 2010
» FIXED ASSETS continued Financial Statement 31 Maret 2010
» FIXED ASSETS continued Aset dalam penyelesaian
» BIAYA PENGUPASAN Financial Statement 31 Maret 2010
» DEFERRED STRIPPING COSTS, NET continued
» TRADE PAYABLES continued 2010 Financial Statement 31 Maret 2010
» ACCRUED EXPENSES 2010 Financial Statement 31 Maret 2010
» Fasilitas Sindikasi Syndicated Facility
» Syndicated Facility continued Vitol Asia Pte. Ltd.
» Vitol Asia Pte. Ltd. continued
» Italmatic Singapore Pte. Ltd. Italmatic Singapore Pte. Ltd.
» INSTRUMEN DERIVATIF DERIVATIVE INSTRUMENTS
» Transaksi lindung nilai batubara Coal swap transactions
» Transaksi swap tingkat suku bunga Interest rate swap transaction
» Gas oil hedging transactions
» SHARE CAPITAL continued Financial Statement 31 Maret 2010
» Share capital continued Agio saham
» Additional paid in capital continued
» CADANGAN UMUM DAN PEMBAGIAN DIVIDEN GENERAL
» PENDAPATAN REVENUE Financial Statement 31 Maret 2010
» REVENUE continued 2010 Financial Statement 31 Maret 2010
» COST OF REVENUE 2010 Financial Statement 31 Maret 2010
» BEBAN PENJUALAN SELLING EXPENSES
» advances and prepayments RELATED PARTY TRANSACTIONS
» Mining services contracts IP
» Kontrak jasa pertambangan lanjutan Mining services contracts continued
» Perjanjian kerjasama Cooperation agreement
» Jaminan reklamasi lanjutan Reclamation guaranteescontinued
» Jaminan reklamasi lanjutan Reclamation guarantees continued Komitmen sewa Rental commitments
» Komitmen sewa lanjutan Rental commitments continued
» Komisi keagenan SIGNIFICANT AGREEMENTS,
» Agency fees SIGNIFICANT AGREEMENTS,
» Tuntutan hukum Litigation SIGNIFICANT AGREEMENTS,
» Tuntutan hukum lanjutan Litigation continued
» Perjanjian pengiriman dan pengangkutan batubara
» Coal shipping and hauling contracts
» Perjanjian penjualan dan pembelian batubara
» Coal sales and purchase agreements
» TRANSAKSI DENGAN PIHAK YANG MEMILIKI HUBUNGAN ISTIMEWA SIGNIFICANT AGREEMENTS,
» SIGNIFICANT AGREEMENTS, Financial Statement 31 Maret 2010
» Perjanjian konstruksi SIGNIFICANT AGREEMENTS,
» Construction agreements SIGNIFICANT AGREEMENTS,
» Fasilitas bank Bank facilities
» Perjanjian sewa operasi peralatan berat
» Heavy equipment operating lease contract
» Perjanjian pengunaan haul road Agreement for the use of haul road
» Perjanjian sewa pembiayaan Lease agreement
» Perjanjian pemeliharaan Maintenance agreement
» Perjanjian pertambangan batubara di daerah perbatasan bersama
» Agreement for the mining of coal on the common boundary
» Perjanjian cornerstone investor SIGNIFICANT AGREEMENTS,
» Iuran eksploitasi SIGNIFICANT AGREEMENTS,
» Exploitation fee SIGNIFICANT AGREEMENTS,
» Iuran kehutanan Forestry fee Undang-Undang Pertambangan No. 42009 Mining Law No. 42009
» Undang-Undang Pertambangan No. 42009 SIGNIFICANT AGREEMENTS,
» Keputusan Menteri No. 182008 Ministerial Regulation No. 182008
» BIAYA KARYAWAN EMPLOYEE COSTS
» SEGMENT INFORMATION Financial Statement 31 Maret 2010
» SEGMENT INFORMATION continued 31 MaretMarch 2009
» FINANCIAL RISK MANAGEMENT Financial Statement 31 Maret 2010
» PERISTIWA SETELAH TANGGAL NERACA SUBSEQUENT EVENTS
» SUBSEQUENT EVENTS continued Financial Statement 31 Maret 2010
» LIKUIDITAS LIQUIDITY Financial Statement 31 Maret 2010
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