PT ELNUSA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 511 Schedule
CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 31 MARET 2012 TIDAK DIAUDIT
DAN 31 DESEMBER 2011 DIAUDIT DAN TIGA BULAN BERAKHIR
31 MARET 2012 DAN 2011 TIDAK DIAUDIT
Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS AS OF 31 MARCH 2012 UNAUDITED
AND 31 DECEMBER 2011AUDITED AND FOR THREE MONTHS ENDED
31 MARCH 2012 AND 2011 UNAUDITED
Expressed in millions of Rupiah, unless otherwise stated
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING
lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
b. Perubahan kebijakan akuntansi dan pengungkapan lanjutan
b. Changes in accounting policies and disclosures continued
ii. Penerapan dari standar dan interpretasi barurevisi berikut, tidak menimbulkan
perubahan besar terhadap kebijakan akuntansi Grup dan efek material
terhadap laporan
keuangan konsolidasian
ii. The adoption of these newrevised standards and interpretations did not
result in substantial changes to the Group s accounting policies and had no
material effect on the amounts reported in the consolidated financial statements
Penerapan standar, interpretasi baru dan revisi dan pencabutan standar berikut ini,
tidak menyebabkan perubahan signifikan terhadap kebijakan akuntansi Perusahaan
dan tidak berdampak material terhadap jumlah yang dilaporkan dalam laporan
keuangan tahun berjalan atau tahun sebelumnya:
The adoption of these new and revised standards and interpretations did not result
in significant changes to the Company s accounting policies and had no material
effect on the amounts reported for the current or prior financial periods:
- PSAK No. 2 Revisi 2009, Laporan Arus Kas
- SFAS No. 2 Revised 2009, Statement
of Cash Flows - PSAK No. 3 Revisi 2010, Laporan
Keuangan Interim -
SFAS No. 3 Revised 2010, Interim Financial Reporting
- PSAK No. 8 Revisi 2010, Peristiwa Setelah Periode Pelaporan
- SFAS No. 8 Revised 2010, Events
after the Reporting Period - PSAK No. 12 Revisi 2009, Bagian
Partisipasi dalam Ventura Bersama -
SFAS No. 12 Revised 2009, Interests in Joint Ventures
- PSAK No. 19 Revisi 2010, Aset Takberwujud
- SFAS No. 19 Revised 2010,
Intangible Assets - PSAK No. 22 Revisi 2010, Kombinasi
Bisnis -
SFAS No. 22 Revised 2010, Business Combination
- PSAK No. 23 Revisi 2010, Pendapatan
- SFAS No. 23 Revised 2010,
Revenue - PSAK No. 48 Revisi 2009, Penurunan
Nilai Aset -
SFAS No. 48 Revised 2009, Impairment of Assets
- PSAK No. 57 Revisi 2009, Provisi, Liabilitas
Kontinjensi dan
Aset Kontinjensi
- SFAS No. 57 Revised 2009, Provision,
Contingent Liabilities and Contingent Assets
- PSAK No. 58 Revisi 2009, Aset Tidak Lancar yang Dimiliki untuk Dijual dan
Operasi yang Dihentikan -
SFAS No. 58 Revised 2009, Non- current Assets Held for Sale and
Discontinued Operations - ISAK No. 7 Revisi 2009, Konsolidasi
Entitas Bertujuan Khusus -
IFAS No.
7 Revised
2009, Consolidation of Special Purpose
Entities - ISAK No. 9, Perubahan atas Liabilitas
Aktivitas Purna Operasi, Restorasi dan Liabilitas Serupa
- IFAS No. 9, Changes in Existing
Decommissioning, Restoration and Similar Liabilities
- ISAK No. 10, Program Loyalitas Pelanggan
- IFAS No. 10, Customer Loyalty
Programs - ISAK No. 11, Distribusi Aset Nonkas
kepada Pemilik -
IFAS No. 11, Distributions of Non-Cash Assets to Owners
- ISAK No. 12, Pengendalian Bersama Entitas: Kontribusi Non-Moneter oleh
Venturer -
IFAS No. 12, Jointly Controlled Entities- Non-Monetary
Contributions by
Venturers - ISAK No. 14, Aset Takberwujud - Biaya
Situs Web -
IFAS No. 14, Intangible Assets - Web Site Costs
- ISAK No. 17, Laporan Keuangan Interim dan Penurunan Nilai
- IFAS No. 17,
Interim Financial Reporting and Impairment
PT ELNUSA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 512 Schedule
CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 31 MARET 2012 TIDAK DIAUDIT
DAN 31 DESEMBER 2011 DIAUDIT DAN TIGA BULAN BERAKHIR
31 MARET 2012 DAN 2011 TIDAK DIAUDIT
Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS AS OF 31 MARCH 2012 UNAUDITED
AND 31 DECEMBER 2011AUDITED AND FOR THREE MONTHS ENDED
31 MARCH 2012 AND 2011 UNAUDITED
Expressed in millions of Rupiah, unless otherwise stated
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING
