Dasar Penyusunan Laporan Keuangan Konsolidasi lanjutan
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG
SIGNIFIKAN lanjutan2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
e. Transaksi dan Saldo Dalam Mata Uang Asing lanjutan
e. Transactions and Balances in Foreign
Currencies continued Nilai tukar terhadap Dolar AS pada tanggal 31 Desember 2012, 2011 dan 2010 berdasarkan kurs tengah Bank Indonesia adalah sebagai berikut: The exchange rate as of December 31, 2012, 2011 and 2010 based on middle rate of exchanges of Bank Indonesia are follows: 2012 2011 2010 1 Rupiah Indonesia IDR USD1 0,00010341 0,00011028 0,00011122 Indonesian Rupiah 1 IDRUSD1 1 Dolar Singapura SGDUSD1 0,82 0,77 0,78 Singapore Dollar 1 SGDUSD1 1 Yen Jepang JPYUSD1 0,012 0,013 0,012 Japanese Yen 1 JPYUSD1 1 Euro Eropa EURUSD1 1,32 1,29 1,31 European Euro 1 EURUSD1 1 Yuan Cina CNYUSD1 0,16 0,16 0,16 Chinese Yuan 1 CNYUSD1 1 Swiss Franc CHFUSD1 1,095 1,063 1,068 Swiss Franc 1 CHFUSD1f. Instrumen Keuangan
f. Financial Instruments
Efektif tanggal 1 Januari 2012, Grup menerapkan PSAK No. 50 Revisi 2010, “Instrumen Keuangan: Penyajian”, PSAK No. 55 Revisi 2011, “Instrumen Keuangan: Pengakuan dan Pengukuran” dan PSAK No. 60, “Instrumen Keuangan: Pengungkapan”. Effective January 1, 2012, the Group applied PSAK No. 50 Revised 2010, “Financial Instruments: Presentation”, PSAK No. 55 Revised 2011, “Financial Instruments: Recognition and Measurement” and PSAK No. 60, “Financial Instruments: Disclosures”. PSAK No. 50 Revisi 2010 berisi syarat-syarat untuk penyajian instrumen keuangan dan mengidentifikasi informasi yang harus diungkapkan. Persyaratan penyajian berlaku untuk pengklasifikasian instrumen keuangan, dari perspektif Grup, menjadi aset keuangan, liabilitas keuangan dan instrumen modal; klasifikasi suku bunga, dividen, rugi dan laba terkait; kondisi-kondisi dimana aset dan liabilitas keuangan dapat saling hapus. PSAK ini mengharuskan pengungkapan, antara lain informasi mengenai faktor-faktor yang dapat mempengaruhi jumlah, waktu dan kepastian dari arus kas entitas di masa mendatang yang berhubungan dengan instrumen keuangan dan kebijakan akuntansi yang berlaku bagi instrumen-instrumen tersebut. PSAK No. 50 Revised 2010 contains the requirements for the presentation of financial instruments and identifies the information that should be disclosed. The presentation requirements apply to the classification of financial instruments, from the perspective of the Group, into financial assets, financial liabilities and equity instruments; the classification of related interest, dividends, losses and gains; the circumstances in which financial assets and financial liabilities should be offset. This PSAK requires the disclosure of, among others, information about factors that affect the amount, timing and certainty of an entity’s future cash flows relating to financial instruments and the accounting policies applied to those instruments. PSAK No. 55 Revisi 2011 menetapkan prinsip-prinsip dalam pengakuan dan pengukuran aset keuangan, liabilitas keuangan dan sejumlah kontrak pembelian dan penjualan item non-keuangan. PSAK ini menetapkan definisi dan karakteristik dari derivatif, kategori instrumen keuangan, pengakuan dan pengukuran, akuntansi lindung nilai dan penetapan hubungan lindung nilai. PSAK No. 55 Revised 2011 establishes the principles for recognizing and measuring financial assets, financial liabilities and some contracts to buy or sell non-financial items. This PSAK provides the definitions and characteristics of derivatives, the categories of financial instruments, recognition and measurement, hedge accounting and determination of hedging relationships, among others.Parts
» SOCI Financial Statements per 31 Dec 2012
» Pendirian Perusahaan, Informasi Umum dan Komisaris dan Direktur
» The Company’s Establishment, General Information and Commissioner and Director
» Pendirian Perusahaan, Informasi Umum dan Komisaris dan Direktur lanjutan
» The Company’s Establishment, General Information
» The Structure of Subsidiaries
» Struktur Perusahaan dan Entitas Anak lanjutan
» The Structure of the Company and Subsidiaries continued
» IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Dasar Penyusunan Laporan Keuangan Konsolidasi lanjutan
» Basis of Preparation of Consolidated Financial Statements continued
» Prinsip-prinsip Konsolidasi Principles of Consolidation
» Prinsip-prinsip Konsolidasi lanjutan Principles of Consolidation continued
» Akuntansi Restrukturisasi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Accounting for Restructuring Transactions of Entities Under Common Control
» Accounting for Restructuring Transactions of
» Transaksi dengan Pihak-pihak Berelasi
» Transaksi dengan Pihak-pihak Berelasi lanjutan
» Transaction with Related Parties continued
» Transaksi dan Saldo Dalam Mata Uang Asing
» Transactions and Balances in Foreign
» Transaksi dan Saldo Dalam Mata Uang Asing lanjutan
» Transactions and Balances in Foreign Instrumen Keuangan Financial Instruments
» Instrumen Keuangan lanjutan Financial Instruments continued
» Instrumen Keuangan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Financial Instruments continued ii Penurunan Nilai dari Aset Keuangan
» Instrumen Keuangan lanjutan IKHTISAR KEBIJAKAN
» Financial Instruments continued IKHTISAR KEBIJAKAN
» Kas dan Setara Kas Cash and Cash Equivalents
» Kas dan Setara Kas lanjutan Cash and Cash Equivalents continued
» Cadangan Penurunan Nilai Piutang Allowance for Impairment of Receivables
» Beban Dibayar Dimuka IKHTISAR KEBIJAKAN
» Prepaid Expenses IKHTISAR KEBIJAKAN
» Aset Tetap lanjutan Fixed Assets continued
» Aset Takberwujud IKHTISAR KEBIJAKAN
» Intangible Asset IKHTISAR KEBIJAKAN
» Aset Takberwujud lanjutan IKHTISAR KEBIJAKAN
» Intangible Asset continued IKHTISAR KEBIJAKAN
» Sewa Leases IKHTISAR KEBIJAKAN
» Sewa lanjutan Leases continued
» Pengakuan Pendapatan dan Beban Revenues and Expenses Recognition
» Imbalan Kerja Employee Benefits
» Pajak Penghasilan Income Tax
» Pajak Penghasilan lanjutan Income Tax continued
» Informasi Segmen Segment Information
» Penurunan Nilai Aset Non-keuangan
» Kapitalisasi Biaya Pinjaman Capitalization of Borrowing Costs
» Laba per Saham IKHTISAR KEBIJAKAN
» Earning per Share IKHTISAR KEBIJAKAN
» Penerapan Standar Akuntansi Revisi Lain Adoption of Other Revised Accounting
» Standar yang Telah Dikeluarkan tapi Belum Berlaku Efektif
» Standards Issued but Not Yet Effective
» Standar yang Telah Dikeluarkan tapi Belum Berlaku Efektif lanjutan
» Standards Issued but Not Yet Effective continued
» PENYAJIAN KEMBALI LAPORAN KEUANGAN RESTATEMENT OF FINANCIAL STATEMENTS
» IKHTISAR KEBIJAKAN SOCI Financial Statements per 31 Dec 2012
» Laporan posisi keuangan konsolidasian Consolidated
» PENYAJIAN KEMBALI LAPORAN KEUANGAN lanjutan PENYAJIAN KEMBALI LAPORAN KEUANGAN lanjutan
» Laporan posisi keuangan konsolidasian lanjutan
» Consolidated statements RESTATEMENT OF FINANCIAL STATEMENTS
» Laporan laba RESTATEMENT OF FINANCIAL STATEMENTS
» Laporan laba RESTATEMENT OF FINANCIAL STATEMENTS continued
» PENYAJIAN KEMBALI LAPORAN KEUANGAN lanjutan
» Laporan arus kas konsolidasian Consolidated statement of cash flows
» Laporan arus kas konsolidasian lanjutan Consolidated statement of cash flows
» SUMBER ESTIMASI KETIDAKPASTIAN SOCI Financial Statements per 31 Dec 2012
» SUMBER ESTIMASI SOCI Financial Statements per 31 Dec 2012
» SOURCE OF ESTIMATION UNCERTAINTY
» PENDIRIAN DAN AKUISISI ENTITAS ANAK ESTABLISHMENTS AND ACQUISITIONS OF
» PENDIRIAN DAN AKUISISI ENTITAS ANAK lanjutan
» ESTABLISHMENTS AND ACQUISITIONS OF SUBSIDIARIES continued
» KAS YANG DIBATASI PENGGUNAANNYA
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PERSEDIAAN INVENTORY SOCI Financial Statements per 31 Dec 2012
» UANG MUKA DAN BEBAN DIBAYAR DIMUKA ADVANCES AND PREPAID EXPENSES
» PENDAPATAN YANG MASIH HARUS DITERIMA UNBILLED REVENUES ASET TETAP FIXED ASSETS
» PT Bank Central Asia Tbk BCA PT Bank Central Asia Tbk BCA
» PT Bank Central Asia Tbk BCA lanjutan PT
» PT Bank Artha Graha Internasional Tbk BAG
» PT Bank Artha Graha Internasional Tbk BAG lanjutan
» PT Bank Artha Graha Internasional Tbk BAG continued
» PT OCBC NISP Tbk OCBC PT OCBC NISP Tbk OCBC
» PT Bank Mandiri Persero Tbk Mandiri PT Bank Mandiri Persero Tbk Mandiri
» PT Bank Jasa Jakarta PT Bank Jasa Jakarta
» Bank Jasa Jakarta lanjutan PT Bank Jasa Jakarta continued
» UTANG USAHA lanjutan TRADE PAYABLES continued
» PERPAJAKAN TAXATION SOCI Financial Statements per 31 Dec 2012
» PERPAJAKAN lanjutan TAXATION continued
» LIABILITAS YANG MASIH HARUS DIBAYAR ACCRUED LIABILITIES
» SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI
» BALANCES AND SOCI Financial Statements per 31 Dec 2012
» SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI lanjutan
» UTANG SEWA PINJAMAN BANK JANGKA PANJANG LONG-TERM BANK LOANS
» PINJAMAN BANK JANGKA PANJANG lanjutan LONG-TERM BANK LOANS continued
» PT Bank Internasional Indonesia Tbk BII PT Bank Internasional Indonesia Tbk BII
» PT Bank Internasional Indonesia Tbk BII lanjutan
» PT Bank Internasional Indonesia Tbk BII continued
» PT Bank Mandiri Persero Tbk Mandiri lanjutan PT Bank Mandiri Persero Tbk Mandiri continued
» PT Bank Mandiri Persero Tbk Mandiri lanjutan
» PT Bank Mandiri Persero Tbk Mandiri continued
» PT OCBC NISP Tbk OCBC lanjutan PT OCBC NISP Tbk OCBC continued
» PT Bank ICB Bumiputera Tbk Bumiputera
» PT Bank ICB Bumiputera Tbk Bumiputera PT Bank ICB Bumiputera Tbk Bumiputera
» PT Bank Mega Tbk Mega PT Bank Mega Tbk Mega
» OCBC, Ltd., Singapura PINJAMAN BANK JANGKA PANJANG lanjutan LONG-TERM BANK LOANS continued
» OCBC, Ltd., Singapore PINJAMAN BANK JANGKA PANJANG lanjutan LONG-TERM BANK LOANS continued
» LIABILITAS DIESTIMASI SOCI Financial Statements per 31 Dec 2012
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» LABA PER SAHAM EARNINGS PER SHARE
» LABA PER SAHAM lanjutan EARNINGS PER SHARE continued
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTEREST
» KEPENTINGAN NONPENGENDALI lanjutan NON-CONTROLLING INTEREST continued
» PENDAPATAN NETO NET REVENUES
» BEBAN POKOK PENDAPATAN COST OF REVENUES
» BEBAN USAHA OPERATING EXPENSES
» Risiko suku bunga atas nilai wajar dan arus kas
» Fair value and cash flow interest rate risk
» Risiko suku bunga atas nilai wajar dan arus kas lanjutan
» Fair value and cash flow interest rate risk continued
» Risiko mata uang asing Foreign currency risk
» Risiko mata uang lanjutan Foreign currency risk continued
» Risiko likuiditas Liquidity risk
» MANAJEMEN RISIKO MANAJEMEN RISIKO MANAJEMEN RISIKO MANAJEMEN RISIKO MANAJEMEN RISIKO
» FINANCIAL RISKS MANAGEMENT, CAPITAL MANAGEMENT AND FINANCIAL INSTRUMENTS
» MANAJEMEN RISIKO SOCI Financial Statements per 31 Dec 2012
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» IKATAN DAN KONTIJENSI COMMITMENTS AND CONTINGENCIES
» PERJANJIAN-PERJANJIAN PENTING SIGNIFICANT AGREEMENTS
Show more