PT BORNEO LUMBUNG ENERGI METAL TBK. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 17 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 MARET 2012,
31 DESEMBER 2011 DAN 31 MARET 2011 Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan secara khusus NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS 31 MARCH 2012, 31 DECEMBER 2011 AND 31 MARCH 2011
Expressed in United States Dollar,
unless otherwise stated 2.
IKHTISAR KEBIJAKAN
AKUNTANSI PENTING
lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
a. Dasar penyusunan laporan keuangan konsolidasian lanjutan
a. Basis of preparation of the consolidated financial statements continued
Perubahan pada pernyataan standar akuntansi keuangan dan interpretasi
pernyataan standar akuntansi keuangan Changes to the statement of financial
accounting standards and interpretation to statement of financial accounting standards
Pada tanggal 1 Januari 2011, Grup menerapkan Pernyataan Standar Akuntansi
Keuangan “PSAK” dan Interpretasi Standar Akuntansi Keuangan “ISAK” baru dan revisi
yang efektif pada tahun 2011. Perubahan kebijakan akuntansi Grup telah dibuat seperti
yang disyaratkan, sesuai dengan ketentuan transisi dalam masing-masing standar dan
interpretasi. On 1 January 2011, the Group adopted new and
revised Statements Of Financial Accounting Standards “SFAS” and Interpretations of
Statement of Financial Accounting Standards “ISFAS” that are mandatory for application
from that date. Changes to the Group’s accounting policies have been made as
required, in accordance with the transitional provisions in the respective standards and
interpretations.
- PSAK 1 Revisi 2009, “Penyajian Laporan Keuangan”
- SFAS 1 Revised 2009, “Presentation of Financial Statements”
Standar yang direvisi melarang penyajian penghasilan dan beban yakni “perubahan
ekuitas non-pemilik” dalam laporan perubahan ekuitas, mengharuskan
“perubahan ekuitas non-pemilik” disajikan terpisah dari perubahan ekuitas pemilik.
Seluruh “perubahan ekuitas non-pemilik” disajikan dalam suatu laporan kinerja.
The revised standard prohibits the presentation of items of income and expense
that is “non-owner changes in equity” in the statement of changes in equity, requiring
“non-owner changes in equity” to be presented separately from owner changes in
equity. All “non-owner changes in equity” are required to be shown in a performance
statement.
Entitas dapat memilih untuk menyajikan satu laporan kinerja laporan pendapatan
komprehensif atau dua laporan laporan laba rugi dan laporan pendapatan
komprehensif. Seluruh penghasilan dan beban disajikan sebagai bagian aktivitas
normal entitas. Entities can choose whether to present one
performance statement the statement of comprehensive income or two statements
the income statement and statement of comprehensive income. All items of income
or expenses are to be presented as arising from the entity’s ordinary activities.
Grup memilih menyajikan satu laporan. Laporan keuangan konsolidasian telah
disusun menggunakan pengungkapan yang disyaratkan.
The Group has elected to present one statement. The consolidated financial
statements have been prepared under the revised disclosure requirements.
PT BORNEO LUMBUNG ENERGI METAL TBK. DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 18 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 MARET 2012,
31 DESEMBER 2011 DAN 31 MARET 2011 Dinyatakan dalam Dolar Amerika Serikat,
kecuali dinyatakan secara khusus NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS 31 MARCH 2012, 31 DECEMBER 2011 AND 31 MARCH 2011
Expressed in United States Dollar,
unless otherwise stated 2.
IKHTISAR KEBIJAKAN
AKUNTANSI PENTING
lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
