PT ELNUSA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran
57 Schedule
CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN
30 JUNI 2013 TIDAK DIAUDIT DAN 31 DESEMBER 2012 DIAUDIT
Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO INTERIM THE CONSOLIDATED FINANCIAL STATEMENTS
30 JUNE 2013 UNAUDITED AND 31 DECEMBER 2012 AUDITED
Expressed in millions of Rupiah, unless otherwise stated
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
b. Perubahan pada Pernyataan Standar
Akuntansi Keuangan dan Interpretasi Standar Akuntansi Keuangan lanjutan
b. Changes to Statements of Financial
Accounting Standards and Interpretations of Financial Accounting Standards continued
Penerapan standar dan interpretasi yang baru dan direvisi berikut ini, tidak menyebabkan
perubahan signifikan terhadap kebijakan akuntansi Grup dan tidak berdampak material
terhadap jumlah yang dilaporkan dalam laporan keuangan tahun berjalan atau tahun
sebelumnya: The adoption of the following new and revised
standards and interpretations did not result in significant changes to the Group’s accounting
policies and had no material effect on the amounts reported for the current or prior financial
periods:
-
PSAK No. 10 Revisi 2010, “Pengaruh Perubahan Kurs Valuta Asing”
-
SFAS No. 10 Revised 2010, “Effects of Changes in Foreign Exchange Rates”
- PSAK No. 13 Revisi 2011, “Properti Investasi”
- SFAS No. 13 Revised 2011, “Investment
Property” - PSAK No. 16 Revisi 2011, “Aset Tetap”
- SFAS No. 16 Revised 2011, “Property, Plant, and Equipment”
- PSAK No. 18 Revisi 2010, “Akuntansi dan Pelaporan Program Manfaat Purnakarya”
- SFAS No. 18 Revised 2010, “Accounting
and Reporting by Retirement Benefit Plans” - PSAK No. 24 Revisi 2010, “Imbalan Kerja”
- SFAS No. 24 Revised 2010, “Employee Benefits”
- PSAK No. 26 Revisi 2011, “Biaya Pinjaman”
- SFAS No. 26 Revised 2011, “Borrowing
Costs” - PSAK No. 30 Revisi 2011, “Sewa”
- SFAS No. 30 Revised 2011, “Leases”
- PSAK No. 34 Revisi 2010, “Kontrak Konstruksi”
- SFAS No. 34 Revised 2010, “Construction
Contracts” - PSAK No. 50 Revisi 2010, “Instrumen
Keuangan: Penyajian” - SFAS No. 50 Revised 2010, “Financial
Instruments: Presentation” - PSAK No. 53 Revisi 2010, “Pembayaran
Berbasis Saham” -
SFAS No. 53 Revised 2010, “Share-Based Payments”
- PSAK No. 55 Revisi 2011, “Instrumen Keuangan: Pengakuan dan Pengukuran”
- SFAS No. 55 Revised 2011, “Financial Instruments: Recognition and
Measurement” - PSAK No. 56 Revisi 2010, “Laba per
Saham” -
SFAS No. 56 Revised 2010, “Earnings per Share”
- ISAK No. 15, “PSAK No. 24 - Batasan Aset Imbalan Pasti, Persyaratan Pendanaan
Minimum dan Interaksinya” -
ISFAS No. 15, “SFAS No. 24 -The Limit on a Defined Benefit Asset, Minimum Funding
Requirements and their Interaction” - ISAK No. 20, “Pajak Penghasilan -
Perubahan dalam Status Pajak Entitas atau Para Pemegang Saham”
- ISFAS No. 20, “Income Taxes - Changes in
the Tax Status of an Entity or its Shareholders”
- ISAK No. 23, “Sewa Operasi - Insentif” - ISFAS No. 23, “Operating Leases -
Incentives” - ISAK No. 24, “Evaluasi Substansi Beberapa
Transaksi yang Melibatkan suatu Bentuk Legal Sewa”
- ISFAS No. 24, “Evaluating the Substance of
Transactions Involving the Legal Form of a Lease”
- ISAK No. 25, “Hak atas Tanah” -
ISFAS No. 25, “Land Rights”
PT ELNUSA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran
58 Schedule
CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN
30 JUNI 2013 TIDAK DIAUDIT DAN 31 DESEMBER 2012 DIAUDIT
Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO INTERIM THE CONSOLIDATED FINANCIAL STATEMENTS
30 JUNE 2013 UNAUDITED AND 31 DECEMBER 2012 AUDITED
Expressed in millions of Rupiah, unless otherwise stated
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
