PT ELNUSA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 514 Schedule
CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 30 JUNI 2012 TIDAK DIAUDIT
DAN 31 DESEMBER 2011 DIAUDIT DAN PERIODE ENAM BULAN BERAKHIR
30 JUNI 2012 DAN 2011 TIDAK DIAUDIT
Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS AS OF 30 JUNE 2012 UNAUDITED
AND 31 DECEMBER 2011AUDITED AND FOR THE SIX MONTHS PERIODS ENDED
30 JUNE 2012 AND 2011 UNAUDITED
Expressed in millions of Rupiah, unless otherwise stated
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
b. Perubahan kebijakan akuntansi dan pengungkapan lanjutan
iii. Standar baru, revisi dan interpretasi yang telah diterbitkan, tetapi belum
berlaku efektif untuk tahun buku yang dimulai pada atau setelah tanggal
1 Januari 2011 lanjutan b. Changes in accounting policies and
disclosures continued iii. New standards, amendments and
interpretations issued but not effective for the financial year beginning 1 January
2011 continued
- PSAK No. 63, “Pelaporan Keuangan
dalam Ekonomi Hiperinflasi” -
SFAS No. 63, “Financial Reporting in Hyperinflationary Economies”
- PSAK No. 64, “Aktivitas Eksplorasi dan
Evaluasi pada Pertambangan Sumber Daya Mineral”
- SFAS No. 64, “Exploration for and
Evaluation of Mineral Resources” -
ISAK No. 13, “Lindung Nilai Investasi Neto dalam Kegiatan Usaha Luar
Negeri” -
IFAS No. 13, “Hedges of a Net Investment in a Foreign Operation”
- ISAK No. 15 - PSAK No. 24, “Batasan
Aset Imbalan Pasti, Persyaratan Pendanaan Minimum dan Interaksinya”
- IFAS No. 15 - SFAS No. 24, “The Limit
on a Defined Benefit Asset, Minimum Funding
Requirements and
their Interaction”
- ISAK No. 16, “Perjanjian Konsesi Jasa”
- IFAS No. 16, “Service Concession
Arrangements” -
ISAK No. 18, “Bantuan Pemerintah - Tidak Ada Relasi Spesifik dengan
Aktivitas Operasi” -
IFAS No. 18, “Government Assistance - No Specific Relation to Operating
Activities” -
ISAK No. 19, “Aplikasi Pendekatan Penyajian Kembali pada PSAK No. 63:
Pelaporan Keuangan dalam Ekonomi Hiperinflasi”
- IFAS No. 19, “Applying the Restatement
Approach under PSAK 63: Financial Reporting
in Hyperinflationary
Economies” -
ISAK No. 20, “Pajak Penghasilan- Perubahan dalam Status Pajak Entitas
atau Para Pemegang Saham” -
IFAS No. 20, “Income Taxes-Changes in the Tax Status of an Entity or its
Shareholders” -
ISAK No. 21, “Perjanjian Konstruksi Real Estat”
- IFAS No. 21, “Agreements for the
Construction of Real Estate” -
ISAK No. 22, “Perjanjian Konsesi Jasa: Pengungkapan”
- IFAS No. 22, “Service Concession
Arrangements: Disclosure” -
ISAK No. 23, “Sewa Operasi Insentif” -
IFAS No. 23, “Operating Leases - Incentives”
- ISAK No. 24, “Evaluasi Substansi
Beberapa Transaksi yang Melibatkan suatu Bentuk Legal Sewa”
- IFAS No. 24 “Evaluating the Substance
of Transactions Involving the Legal Form of a Lease”
- ISAK No. 25, “Hak atas Tanah”
- IFAS No. 25, “Land Rights”
- ISAK No. 26, “Penilaian Ulang Derivatif
Melekat” -
IFAS No. 26, “Re-assessment of Embedded Derivatives”
The Group is still assessing
the impact of these new or
revised SFAS and IFAS as
well as the withdrawal of
the aforementione
d standards
and interpretations
on the
consolidated financial
statements.
Grup masih menganalisa dampak standar dan interpretasi baru dan revisi interpretasi
tersebut di atas terhadap laporan keuangan konsolidasian.
The Group is still assessing the impact of these new or revised SFAS and IFAS as well
as the withdrawal of the aforementioned standards and interpretations on the
consolidated financial statements.
PT ELNUSA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 515 Schedule
CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 30 JUNI 2012 TIDAK DIAUDIT
DAN 31 DESEMBER 2011 DIAUDIT DAN PERIODE ENAM BULAN BERAKHIR
30 JUNI 2012 DAN 2011 TIDAK DIAUDIT
Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS AS OF 30 JUNE 2012 UNAUDITED
AND 31 DECEMBER 2011AUDITED AND FOR THE SIX MONTHS PERIODS ENDED
30 JUNE 2012 AND 2011 UNAUDITED
Expressed in millions of Rupiah, unless otherwise stated
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
