are in Indonesian language.
PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI
30 Juni 2011 dan 2010, 31 Desember 2010, dan 1 Januari 2010 Tidak diaudit
Dinyatakan Dalam Ribuan Rupiah, Kecuali Dinyatakan Lain
PT ELANG MAHKOTA TEKNOLOGI Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
June 30, 2011 and 2010, December 31, 2010, and January 1, 2010 Unaudited
Expressed In Thousands of Rupiah Unless Otherwise Stated
20
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING 2. SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES a. Dasar
Penyusunan Laporan
Keuangan Konsolidasi
a. Basis of Preparation of the Consolidated Financial Statements
Laporan keuangan konsolidasi telah disajikan secara konsisten sesuai dengan Pernyataan
Standar Akuntansi
Keuangan PSAK,
Peraturan Badan Pengawas Pasar Modal dan Lembaga
Keuangan BAPEPAM-LK
No. VIII.G.7 tentang
”Pedoman Penyajian Laporan Keuangan
”, Keputusan Ketua BAPEPAM-LK No. KEP-554BL2010 tentang Perubahan
Keputusan Ketua BAPEPAM-LK No. KEP- 06PM2000 tentang Perubahan Peraturan No.
VIII.G.7. dan Keputusan ketua BAPEPAM-LK No. KEP-346BL2011 tanggal 5 Juli 2011,
tentang Penyampaian Laporan Keuangan Berkala Emiten atau Perusahaan Publik.
The consolidated financial statements are prepared, which are consistently applied, in
accordance with the Statement of Financial Accounting Standards PSAK, Capital Market
and Financial Institution Supervisory Agency‟s BAPEPAM-LK
Regulation No.
VIII.G.7 concerning
”Financial Statement Presentation Guidelines
”, Decision of Chairman of BAPEPAM-LK
No. KEP-554BL2010
regarding to amendment from Chairman of BAPEPAM-LK No. KEP-06PM2000 regarding
to changes in Regulation No. VIII.G.7. and Decision of Chairman of BAPEPAM-LK No.
KEP-346BL2011
dated July
5, 2011
regarding to Periodical Financial Statement Reporting by Issuers or Public Companies.
Laporan keuangan
konsolidasi terlampir,
kecuali laporan arus kas konsolidasi, disusun dengan dasar akrual dan berdasarkan konsep
biaya historis, kecuali beberapa akun tertentu yang disusun berdasarkan pengukuran lain
sebagaimana
diuraikan dalam
kebijakan akuntansi masing-masing akun tersebut.
The consolidated financial statements, except for the consolidated statements of cash flows,
are prepared using the accrual basis and based on historical cost concept, except for
certain accounts which are measured on the bases described in the related accounting
policies for those accounts.
Laporan arus kas konsolidasi, disajikan dengan menggunakan
metode langsung
direct method,
menyajikan penerimaan
dan pengeluaran kas dan setara kas yang
dikelompokkan dalam
aktivitas operasi,
investasi dan pendanaan The consolidated statements of cash flows are
presented using the direct method by classifying the receipts and disbursements of
cash and cash equivalents into operating, investing and financing activities.
Mata uang pelaporan yang digunakan dalam laporan keuangan konsolidasi adalah Rupiah.
The reporting
currency used
in the
consolidated financial
statements is
Indonesian Rupiah.
b. Prinsip-prinsip Laporan
