IKHTISAR KEBIJAKAN AKUNTANSI PENTING

PT BENTOEL INTERNASIONAL INVESTAMA TBK DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 57 Schedule 2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued a. Dasar penyusunan laporan keuangan interim konsolidasian lanjutan a. Basis of preparation of consolidated interim financial statements continued Standar akuntansi dan interpretasi barurevisi yang relevan terhadap kegiatan operasi Grup yang telah dipublikasikan dan efektif pada tahun 2012: The following newrevised accounting standards and interpretations, which are relevant to the Group’s operations, have been published and effective in 2012: - PSAK 10 RevisiRevised 2010 : Pengaruh Perubahan Nilai Tukar Valuta AsingThe Effects of Changes in Foreign Exchange Rates - PSAK 16 RevisiRevised 2011 : Aset TetapFixed Asset - PSAK 24 RevisiRevised 2010 : Imbalan KerjaEmployee Benefits - PSAK 30 RevisiRevised 2011 : SewaLeases - PSAK 46 RevisiRevised 2010 : Akuntansi Pajak PenghasilanIncome Taxes - PSAK 50 RevisiRevised 2010 : Instrumen Keuangan: PenyajianFinancial Instruments: Presentation - PSAK 53 RevisiRevised 2010 : Pembayaran Berbasis SahamShared-based Payments - PSAK 55 RevisiRevised 2011 : Instrumen Keuangan: Pengakuan dan Pengukuran Financial Instruments: Recognition and Measurement - PSAK 56 RevisiRevised 2010 : Laba per SahamEarnings per Share - PSAK 60 : Instrumen Keuangan: PengungkapanFinancial Instruments: Disclosures - ISAK 15 : Batas Aset Imbalan Pasti Persyaratan Pendanaan Minimum dan InteraksinyaThe Limit on Defined Benefit Asset, Minimum Funding Requirements and their Interaction - ISAK 20 : Pajak Penghasilan - Perubahan dalam Status Pajak Entitas atau Para Pemegang SahamIncome Taxes - Changes in the Tax Status of an Entity or its Shareholders - ISAK 23 : Sewa Operasi - InsentifOperating Leases - Incentives - ISAK 24 : Evaluasi Substansi Beberapa Transaksi yang Melibatkan Suatu Bentuk Legal SewaEvaluating the Substance of Transaction Involving the Legal Form of a Lease - ISAK 25 : Hak atas TanahLand Rights Pada tanggal laporan keuangan interim konsolidasian ini, Grup masih menganalisis dampak standar dan interpretasi PSAK 24 Revisi 2010 terhadap laporan keuangan interim konsolidasian. As at the date of the consolidated interim financial statements, the Group is still assessing the impact of PSAK 24 Revised 2010 standards and interpretations on the consolidated interim financial statements. Laporan keuangan interim konsolidasian meliputi laporan keuangan Perseroan dan entitas anak. The consolidated interim financial statements include the financial statements of the Company and its subsidiaries. Entitas anak adalah entitas dimana Grup memiliki kekuasaan untuk mengatur kebijakan keuangan dan operasional. Subsidiaries are entities over which the Group has the power to govern the financial and operating policies.