Dasar penyusunan laporan keuangan konsolidasian

PT BENTOEL INTERNASIONAL INVESTAMA TBK DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 56 Schedule 2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES a. Dasar penyusunan laporan keuangan konsolidasian lanjutan a. Basis of preparation of consolidated financial statements continued STANDAR AKUNTANSI BARU YANG BERLAKU EFEKTIF TAHUN 2013 NEW ACCOUNTING STANDARDS EFFECTIVE IN 2013 Standar akuntansi revisi yang relevan terhadap kegiatan operasi Grup telah dipublikasikan dan akan efektif pada tahun 2013: The following revised accounting standard which is relevant to the Group’s operation, was published and will be effective in 2013: - PSAK 38 RevisiRevised 2010 : Kombinasi Bisnis Entitas Sepengendali Business Combination on Entities Under Common Control - PenyesuaianImprovement PSAK 60 : Instrumen Keuangan: Pengungkapan Financial Instruments: Disclosure Pada tanggal laporan keuangan interim konsolidasian ini, Grup masih menganalisis dampak standar revisi tersebut terhadap laporan keuangan interim konsolidasian. As at the date of the consolidated interim financial statements, the Group is still assessing the impact of the revised standard on the consolidated interim financial statements. b. Prinsip-prinsip konsolidasi b. Principles of consolidation 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. Seluruh transaksi dan saldo yang material antar entitas yang dikonsolidasi telah dieliminasi dalam laporan keuangan konsolidasian. All material transactions and balances between consolidated entities have been eliminated in the consolidated financial statements. Dalam penggabungan usaha selain antar entitas sepengendali, bila pengendalian atas suatu entitas diperoleh dalam periode berjalan, hasil usaha entitas tersebut dimasukkan ke dalam laporan keuangan konsolidasi sejak tanggal pengendalian diperoleh. Dalam penggabungan usaha antara entitas sepengendali, laporan keuangan entitas yang diakuisisi digabungkan berdasarkan nilai tercatatnya sedemikian rupa seolah- olah penggabungan usaha telah terjadi pada permulaan periode sajian yang paling awal. In business combinations other than those between entities under common control, where control of an entity is obtained during a financial period, its result of operation is included in the consolidated financial statements from the date on which control commences. In business combinations between entities under common control, the financial statements of the acquired entity involved are combined on a carryover basis as if the business combinations had been effective since the beginning of the earliest period presented