Dasar Penyajian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN 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 Sebagaimana dijelaskan dalam Catatan 2q, manajemen telah menerapkan ISAK No. 29 yang berlaku untuk tahun pelaporan yang dimulai pada tanggal 1 Januari 2014. As disclosed further in Note 2q, management has implemented the ISAK No. 29, which is effective for the financial reporting year beginning on January 1, 2014. Laporan keuangan konsolidasian disusun berdasarkan konsep akrual kecuali untuk laporan arus kas konsolidasian, dan menggunakan konsep biaya perolehan, kecuali untuk beberapa akun yang dinyatakan menggunakan dasar pengukuran lain, sebagaimana dijelaskan pada kebijakan akuntansi dari akun tersebut. The consolidated financial statements have been prepared on the accrual basis except for the consolidated statements of cash flows, and using the historical cost concept of accounting, except for certain accounts which have been stated on another measurement basis as explained in the accounting policies for such accounts. Laporan arus kas menyajikan penerimaan dan pengeluaran kas dan setara kas yang diklasifikasikan menurut aktivitas operasi, investasi dan pendanaan. Arus kas dari aktivitas operasi disajikan dengan menggunakan metode langsung. The consolidated statements of cash flows present the receipts and payments of cash and cash equivalents classified into operating, investing and financing activities. The cash flows from operating activities are presented using the direct method. Laporan keuangan konsolidasian disajikan dalam Dolar Amerika Serikat “AS”, yang merupakan mata uang fungsional Perusahaan. The consolidated financial statements are presented in the United States Dollar “US”, which is the Company’s functional currency. Mata uang fungsional ABN, TBE, IM dan TMU adalah Dolar Amerika Serikat, sedangkan PKU adalah Rupiah. The functional currency of ABN, TBE, IM and TMU is the United States Dollar while PKU is the Rupiah. b. Prinsip-prinsip Konsolidasian b. Principles of ConsolidationParts
» The Company continued UMUM lanjutan
» Perusahaan lanjutan The Company continued Dewan Komisaris,
» Subsidiaries continued UMUM lanjutan
» Dasar Penyajian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prinsip-prinsip Konsolidasian Principles of Consolidation
» Prinsip-prinsip Konsolidasian lanjutan Principles of Consolidation continued
» Principles of Consolidation continued
» Transaksi dengan pihak berelasi Transactions with related parties
» Transaksi dengan pihak berelasi lanjutan Transactions with related parties continued
» Aset tetap lanjutan Fixed assets continued Sewa Leases
» Penurunan nilai aset non-keuangan Impairment of non-financial assets
» Penurunan nilai aset non-keuangan lanjutan Impairment
» Pengeluaran eksplorasi, SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pengeluaran eksplorasi, Tanaman perkebunan Plantations
» Provisi Provisions Biaya pengelolaan lingkungan hidup Environmental expenses
» Biaya pengupasan lapisan tanah lanjutan Stripping costs continued
» Liabilitas imbalan kerja Employee benefit liabilities
» Pengakuan pendapatan dan beban lanjutan Revenue Perpajakan Taxation
» Perpajakan lanjutan Taxation continued
» Taxation continued Instrumen keuangan Financial instruments
» Instrumen keuangan lanjutan Financial instruments continued
» Kapitalisasi Biaya Pinjaman lanjutan Capitalization Standar Akuntansi Keuangan “SAK” yang
» PERTIMBANGAN, ESTIMASI 2015 Q3 Financial Report
» PIUTANG USAHA 2015 Q3 Financial Report
» PIUTANG USAHA lanjutan PIUTANG LAIN-LAIN
» PIUTANG LAIN-LAIN lanjutan PERSEDIAAN
» PERSEDIAAN lanjutan BIAYA DIBAYAR DI MUKA DAN UANG MUKA
» BIAYA DIBAYAR DI MUKA DAN UANG MUKA lanjutan PREPAYMENTS AND ADVANCES continued TANAMAN PERKEBUNAN
» TANAMAN PERKEBUNAN lanjutan 2015 Q3 Financial Report
» ASET TETAP lanjutan FIXED ASSETS continued
» ASET PERTAMBANGAN MINE PROPERTIES
» GOODWILL GOODWILL 2015 Q3 Financial Report
» GOODWILL lanjutan GOODWILL con tinued
» Pajak dibayar di muka Prepaid taxes Utang pajak Taxes payable Beban pajak Tax expense
» Beban pajak lanjutan Tax expense continued
» Bank Sindikasi Syndicated banks
» Bank Sindikasi lanjutan Syndicated banks continued
» PT Bank Rakyat Indonesia Persero, Tbk “BRI” PT Bank Rakyat Indonesia Persero, Tbk “BRI”
» UANG MUKA PELANGGAN ADVANCES FROM CUSTOMER SEWA PEMBIAYAAN FINANCE LEASES
» SEWA PEMBIAYAAN lanjutan FINANCE LEASES continued
» PROVISI UNTUK 2015 Q3 Financial Report
» MODAL SAHAM lanjutan SHARE CAPITAL continued TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» KEPENTINGAN NON-PENGENDALI NON-CONTROLLING INTERESTS
» PENJUALAN SALES BEBAN POKOK PENJUALAN COST OF GOODS SOLD
» INSTRUMEN DERIVATIF DERIVATIVE INSTRUMENTS
» INSTRUMEN DERIVATIF lanjutan DERIVATIVE INSTRUMENTS continued
» Piutang lain-lain Other receivables Uang muka - jangka panjang Advances - long-term portion
» Utang dividen Dividend payables Utang lain - lain Other payables
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING MONETARY ASSETS
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING lanjutan MONETARY ASSETS
» INFORMASI SEGMEN USAHA OPERATING SEGMENT INFORMATION INFORMASI SEGMEN USAHA lanjutan OPERATING
» INFORMASI SEGMEN USAHA lanjutan OPERATING FINANCIAL INSTRUMENTS
» INSTRUMEN KEUANGAN lanjutan 2015 Q3 Financial Report
» KEBIJAKAN DAN 2015 Q3 Financial Report
» The Company Entitas anak – ABN Subsidiary – ABN
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