Perubahan kebijakan akuntansi dan pengungkapan lanjutan Changes in accounting policies and
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING
lanjutan2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
b. Perubahan kebijakan akuntansi dan pengungkapan lanjutan
b. Changes in accounting policies and
disclosures continued i. Standar baru dan revisi yang diadopsi oleh Grup lanjutan i. New and amended standards adopted by the Group continued - PSAK No. 1 Revisi 2009, Penyajian Laporan Keuangan lanjutan - SFAS No. 1 Revised 2009, Presentation of Financial Statements continued Perubahan ekuitas non-pemilik diharuskan untuk diungkapkan dalam laporan hasil usaha, dimana entitas dapat memilih untuk menyajikan satu laporan hasil usaha laporan laba-rugi komprehensif atau dua laporan hasil usaha laporan laba-rugi dan laporan laba-rugi komprehensif. All non-owner changes in equity will be required to be shown in a performance statement, but entities can choose whether to present one performance statement the statements of comprehensive income or two statements the statements of income and statements of comprehensive income. Apabila entitas menyajikan ulang atau mereklasifikasi informasi komparatif, entitas diwajibkan untuk menyajikan laporan posisi keuangan yang disajikan ulang pada awal periode komparatif, sebagai tambahan untuk menyajikan laporan posisi keuangan pada akhir periode berjalan dan periode komparatif. Sebagai tambahan, tidak diperkenankan untuk menyajikan pos penghasilan atau beban sebagai pos luar biasa. Where entities restate or reclassify comparative information, entities will be required to present a restated balance sheet as at the beginning of the comparative period in addition to the current requirement to present balance sheets at the end of the current period and comparative period. In addition, no items of income or expenses are to be presented as arising from outside the entity s ordinary activities. PT ELNUSA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 57 Schedule CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 31 MARET 2012 TIDAK DIAUDIT DAN 31 DESEMBER 2011 DIAUDIT DAN TIGA BULAN BERAKHIR 31 MARET 2012 DAN 2011 TIDAK DIAUDIT Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS AS OF 31 MARCH 2012 UNAUDITED AND 31 DECEMBER 2011AUDITED AND FOR THREE MONTHS ENDED 31 MARCH 2012 AND 2011 UNAUDITED Expressed in millions of Rupiah, unless otherwise stated2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING
Parts
» Financial Report | PT Elnusa Tbk | Trusted Energy Services Company
» Pendirian Perusahaan dan Informasi Umum Establishment of the Company and General
» Dasar penyajian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Perubahan kebijakan akuntansi dan pengungkapan lanjutan Changes in accounting policies and
» Setara Kas dan Investasi Jangka Pendek Cash Piutang Receivables
» Transaksi dengan Pihak-pihak Berelasi Transactions with Related Parties
» Investasi Jangka Panjang lanjutan Long-term Investment continued
» Aset Tetap lanjutan Fixed Assets continued
» Aset Takberwujud 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
» Imbalan Kerja Employee Benefits
» Imbalan Kerja lanjutan Employee Benefits continued
» Penjabaran Mata Uang Asing lanjutan Foreign Currency Translations continued
» Income Tax continued Segmen Operasi Operation Segments
» Instrumen Keuangan lanjutan Financial Instruments continued
» Financial Instruments continued vi. Penurunan nilai aset keuangan lanjutan
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PERSEDIAAN INVENTORIES Financial Report | PT Elnusa Tbk | Trusted Energy Services Company
» UANG MUKA ADVANCES PAYMENT 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
» Pajak kini lanjutan Current taxes continued
» Administrasi Administration Tagihan restitusi pajak Claim for tax refund
» Tagihan restitusi pajak lanjutan Claim for tax refund continued Pajak tangguhan Deferred tax
» Pajak tangguhan lanjutan Deferred taxcontinued
» 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 PENJUALAN, BEBAN PENJUALAN,
» INFORMASI MENGENAI RELATED PARTIES INFORMATION
» INFORMASI MENGENAI RELATED PARTIES INFORMATION continued
» expenses RELATED PARTIES INFORMATION continued
» INFORMASI MENGENAI INFORMASI MENGENAI INFORMASI MENGENAI RELATED PARTIES INFORMATION continued
» PERJANJIAN PENTING, KOMITMEN DAN KONTINJENSI SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES
» PERJANJIAN PENTING, Financial Report | PT Elnusa Tbk | Trusted Energy Services Company
» PERJANJIAN PENTING, KOMITMEN DAN
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION lanjutan
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES continued
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