Dasar penyajian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
a. Dasar penyajian
laporan keuangan konsolidasian lanjutan a. Basis of preparation of the consolidated financial statements continued Penyusunan laporan keuangan yang sesuai dengan Standar Akuntansi Keuangan di Indonesia memerlukan penggunaan estimasi akuntansi penting tertentu. Penyusunan laporan keuangan juga mengharuskan manajemen untuk menggunakan pertimbangannya dalam proses penerapan kebijakan akuntansi Grup. Lihat Catatan 3 untuk penggunaan estimasi. The preparation of financial statements in conformity with Indonesian Financial Accounting Standards requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying the Group’s accounting policies. Refer to Note 3 for use of estimates. Laporan arus kas konsolidasian, disajikan dengan menggunakan metode langsung direct method, menyajikan penerimaan dan pengeluaran kas dan setara kas yang dikelompokkan dalam aktivitas operasi, investasi dan pendanaan. Untuk tujuan laporan arus kas konsolidasian, kas dan setara kas termasuk kas, simpanan yang sewaktu- waktu bisa dicairkan dan investasi likuid jangka pendek lainnya yang jatuh tempo dalam waktu tiga bulan atau kurang, dikurangi dengan cerukan. 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. For the purpose of the consolidated cash flow statement, cash and cash equivalents include cash on hand, deposits held at call with banks and other short-term highly liquid investments with original maturities of three months or less, net of bank overdrafts. Seluruh angka dalam laporan keuangan konsolidasian ini, dibulatkan dan disajikan dalam jutaan Rupiah “Rp”, kecuali dinyatakan lain. Figures in the consolidated financial statements are rounded to and stated in millions of Rupiah “Rp”, unless otherwise specified.b. Perubahan kebijakan akuntansi dan pengungkapan
Parts
» Financial Report | PT Elnusa Tbk | Trusted Energy Services Company
» Pendirian Perusahaan dan Informasi Umum Establishment of the Company and General
» Dewan Komisaris, Direksi, Komite Audit, Sekretaris Perusahaan dan Karyawan
» Dasar penyajian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Perubahan kebijakan akuntansi dan pengungkapan lanjutan Changes in accounting policies and
» Perubahan kebijakan akuntansi dan pengungkapan lanjutan
» Prinsip-prinsip Konsolidasian Principles of Consolidation Entitas anak Subsidiaries
» Investasi Jangka Panjang lanjutan Long-term Investment continued
» Aset Tetap lanjutan Fixed Assets continued
» Aset Tetap lanjutan Fixed Assets continued Aset dalam penyelesaian lanjutan
» Aset Tidak berwujud Intangible Assets
» Aset tidak lancar dimiliki untuk dijual Non-current assets held for sales Sewa Lease
» Sewa lanjutan Lease continued
» Properti Investasi lanjutan Investment Property continued
» Provisi Provision SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pengakuan Pendapatan dan Beban Revenues and Expenses Recognition
» Pengakuan Pendapatan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Imbalan Kerja Employee Benefits
» Imbalan Kerja lanjutan Employee Benefits continued
» Employee Benefits continued SUMMARY OF SIGNIFICANT ACCOUNTING
» Penjabaran Mata Uang Asing lanjutan Foreign Currency Translations continued
» Pajak Penghasilan lanjutan Income Tax continued Segmen Operasi Operation Segments
» Instrumen Keuangan lanjutan Financial Instruments continued
» Financial Instruments continued vii. Penghentian pengakuan aset dan
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PERSEDIAAN Financial Report | PT Elnusa Tbk | Trusted Energy Services Company
» UANG MUKA INVESTASI JANGKA PANJANG LONG-TERM INVESTMENTS
» INVESTASI JANGKA PANJANG lanjutan LONG-TERM INVESTMENTS continued
» ASET TETAP FIXED ASSETS ASET TETAP lanjutan FIXED ASSETS continued
» PROPERTI INVESTASI INVESTMENT PROPERTY
» PROPERTI INVESTASI lanjutan INVESTMENT PROPERTY continued ASET LAIN-LAIN OTHER ASSETS
» PINJAMAN JANGKA PENDEK SHORT-TERM LOANS
» Hutang pajak Taxes payable Beban pajak Tax expense
» Pajak kini lanjutan Current taxes continued
» Tagihan restitusi pajak lanjutan Claim for tax refund continued Pajak tangguhan Deferred tax
» Pajak tangguhan lanjutan Deferred taxcontinued
» WESEL BAYAR lanjutan NOTES PAYABLE continued
» PINJAMAN JANGKA PANJANG LONG-TERM LOANS
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» MODAL CAPITAL Financial Report | PT Elnusa Tbk | Trusted Energy Services Company
» MODAL lanjutan CAPITAL continued
» BEBAN POKOK PENDAPATAN USAHA COST OF OPERATING REVENUES
» BEBAN POKOK BEBAN PENJUALAN,
» BEBAN KEUANGAN FINANCE COSTS IMBALAN KERJA EMPLOYEE BENEFITS
» IMBALAN KERJA lanjutan EMPLOYEE BENEFITS continued INFORMASI MENGENAI RELATED PARTIES INFORMATION
» INFORMASI MENGENAI RELATED PARTIES INFORMATION continued a Transaksi
» expenses RELATED PARTIES INFORMATION continued
» INFORMASI MENGENAI RELATED PARTIES INFORMATION continued INFORMASI MENGENAI INFORMASI MENGENAI
» RELATED PARTIES INFORMATION continued
» INFORMASI MENGENAI RELATED PARTIES INFORMATION continued
» PERJANJIAN PENTING, Financial Report | PT Elnusa Tbk | Trusted Energy Services Company
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES
» FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES continued
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