Penyelesaian Laporan UMUM lanjutan GENERAL continued
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
a. Dasar Penyajian
Laporan Keuangan Konsolidasian lanjutan a. Basis of Presentation of the Consolidated Financial Statements continued Laporan keuangan konsolidasian interim telah disusun sesuai dengan PSAK No. 1 Revisi 2013, “Penyajian Laporan Keuangan” dan PSAK No. 3 Revisi 2010, “Laporan Keuangan Interim”. The interim consolidated financial statements are prepared in accordance with PSAK No. 1 Revised 2013, “Presentation of Financial Statements” and PSAK No. 3 Revised 2010, “Interim Financial Statements”. Laporan keuangan konsolidasian disusun berdasarkan konsep akrual, kecuali laporan arus kas konsolidasian, dan menggunakan konsep biaya historis, kecuali seperti yang disebutkan dalam Catatan atas laporan keuangan konsolidasian yang relevan. 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 as disclosed in the relevant Notes herein. Laporan arus kas konsolidasian, menyajikan penerimaan dan pengeluaran kas dan setara kas yang diklasifikasikan ke dalam aktivitas operasi, investasi dan pendanaan, dengan arus kas dari aktivitas operasi disajikan menggunakan metode langsung. The consolidated statement of cash flows present the receipts and payments of cash and cash equivalents classified into operating, investing and financing activities, with cash flows from operating activities presented using the direct method. Tahun buku Kelompok Usaha adalah 1 Januari - 31 Desember. The annual financial reporting period of the Group is January 1 - December 31. Mata uang pelaporan yang digunakan dalam laporan keuangan konsolidasian adalah Rupiah yang merupakan mata uang fungsional Kelompok Usaha, kecuali Plan B dan entitas anaknya yang mata uang fungsionalnya adalah Baht Thailand. The reporting currency used in the consolidated financial statements is the Indonesian Rupiah which is the functional currency of all entities within the Group, except for Plan B and its subsidiaries, the functional currency of which is Thailand Baht. b. Prinsip-prinsip Konsolidasian b. Principles of Consolidation Efektif tanggal 1 Januari 2015, Kelompok Usaha menerapkan PSAK No. 65 Revisi 2013, ”Laporan Keuangan Konsolidasian”. PSAK No. 65 Revisi 2013 menggantikan porsi PSAK No. 4 2009 mengenai pengaturan akuntansi untuk laporan keuangan konsolidasian, menetapkan prinsip penyusunan dan penyajian laporan keuangan konsolidasian ketika entitas mengendalikan satu atau lebih entitas lain. Penerapan PSAK No. 65 Revisi 2013 tidak memberikan pengaruh yang signifikan terhadap laporan keuangan konsolidasian interim. Effective January 1, 2015, the Group adopted PSAK No. 65 Revised 2013, “Consolidated Financial Statements”. PSAK No. 65 Revised 2013 replaces the portion of PSAK No. 4 2009 that addresses the accounting for consolidated financial statements, establishes principles for the presentation and preparation of consolidated financial statements when an entity controls one or more other entities. The adoption of PSAK No. 65 Revised 2013 has no significant impact on the interim consolidated financial statements. Laporan keuangan konsolidasian meliputi laporan keuangan Perusahaan dan entitas- entitas anak seperti yang disebutkan pada Catatan 1c, dimana Perusahaan memiliki pengendalian. The consolidated financial statements include the accounts of the Company and subsidiaries mentioned in Note 1c, in which the Company has control.Parts
» emtek fs 2015 q3 30 september 2015 unaudited
» Pendirian Perusahaan Establishment of the Company Public Offering of the Company’s Shares
» Penawaran Umum Struktur Kelompok Usaha Group Structure
» Struktur Kelompok Usaha lanjutan Group Structure continued
» Dewan Komisaris dan Direksi, Komite Audit dan Karyawan
» Boards of Commissioners and Directors, Audit Committee and Employees
» Dewan Komisaris dan Direksi, Komite Audit dan Karyawan lanjutan
» Boards of Commissioners and Directors, Audit
» Penyelesaian Laporan UMUM lanjutan GENERAL continued
» Completion of the Consolidated Financial Statements
» Basis of Presentation of the Consolidated Financial Statements
» Dasar Penyajian Prinsip-prinsip Konsolidasian Principles of Consolidation
» Prinsip-prinsip Konsolidasian lanjutan Principles of Consolidation continued
» Kombinasi Bisnis lanjutan Business Combinations continued
» Kas dan Setara Kas dan Aset Keuangan lancar Lainnya
» Cash and Cash Equivalents and Other Current Financial Assets
» Transaksi dengan Pihak-pihak Berelasi Transactions with Related Parties
» Transaksi dengan Pihak-pihak Berelasi lanjutan
» Transactions with Persediaan Inventories
» Persediaan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Inventories continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya Dibayar di Muka Prepaid Expenses Investment in Associated Companies
» Investasi pada Entitas Asosiasi lanjutan Investment in Associated Companies
» Aset Takberwujud lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Intangible Assets continued Aset Tetap Fixed Assets
» Aset Tetap lanjutan Fixed Assets continued
» Aset Tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Fixed Assets continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penurunan Nilai Aset Non-keuangan Impairment of Non-financial Assets
» Penurunan Nilai SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Tambahan Modal Disetor - Neto Additional Paid-in Capital - Net
» Pengakuan Pendapatan dan Beban Revenue and Expense Recognition
» Transaksi dan Saldo dalam Mata Uang Asing Foreign
» Transaksi dan Saldo dalam Mata Uang Asing lanjutan
» Foreign Currency Pajak Penghasilan Income Tax
» Pajak Penghasilan lanjutan Income Tax continued
» Liabilitas Imbalan Kerja lanjutan Employee Benefits Liabilities continued
» Laba per Saham SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Earnings per Share SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Informasi Segmen Segment Information
» Instrumen Keuangan Financial Instruments
» Instrumen Keuangan lanjutan Financial Instruments continued
» Instrumen Keuangan lanjutan Financial Instruments continued ii Liabilitas Keuangan
» Instrumen Keuangan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Provisi Provisions SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» SUMBER ESTIMASI KETIDAKPASTIAN SOURCE OF ESTIMATION UNCERTAINTY
» SUMBER ESTIMASI KETIDAKPASTIAN lanjutan SOURCE OF ESTIMATION UNCERTAINTY
» PENYAJIAN KEMBALI LAPORAN KEUANGAN KONSOLIDASIAN lanjutan RESTATEMENT OF THE CONSOLIDATED
» PENYAJIAN KEMBALI LAPORAN KEUANGAN KONSOLIDASIAN lanjutan
» RESTATEMENT OF THE CONSOLIDATED KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» ASET KEUANGAN LANCAR LAINNYA OTHER CURRENT FINANCIAL ASSETS
» ASET KEUANGAN LANCAR LAINNYA lanjutan OTHER
» ASET KEUANGAN LANCAR LAINNYA lanjutan OTHER PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PERSEDIAAN INVENTORIES emtek fs 2015 q3 30 september 2015 unaudited
» BIAYA DIBAYAR DI MUKA PREPAID EXPENSES
» UANG MUKA ADVANCES ASET TETAP FIXED ASSETS
» GOODWILL DAN ASET TAKBERWUJUD GOODWILL AND INTANGIBLE ASSETS
» GOODWILL DAN emtek fs 2015 q3 30 september 2015 unaudited
» BIAYA SEWA DIBAYAR DI MUKA JANGKA PANJANG
» PREPAID LONG-TERM RENT emtek fs 2015 q3 30 september 2015 unaudited
» INVESTASI JANGKA PANJANG LONG-TERM INVESTMENTS
» ASET TIDAK LANCAR LAINNYA OTHER NON-CURRENT ASSETS PINJAMAN JANGKA PENDEK SHORT-TERM LOANS
» PINJAMAN JANGKA PENDEK lanjutan SHORT-TERM LOANS continued
» PINJAMAN JANGKA PENDEK lanjutan SHORT-TERM LOANS continued UTANG USAHA TRADE PAYABLES
» ACCRUED EXPENSES AND SHORT-TERM EMPLOYEE BENEFITS LIABILITIES
» PERPAJAKAN TAXATION emtek fs 2015 q3 30 september 2015 unaudited
» PINJAMAN JANGKA PANJANG LONG-TERM PAYABLES
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM PAYABLES continued
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITIES
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE OBLIGASI KONVERSI CONVERTIBLE BONDS
» OBLIGASI KONVERSI lanjutan CONVERTIBLE BONDS continued
» OBLIGASI KONVERSI lanjutan CONVERTIBLE BONDS continued PAJAK PENGHASILAN INCOME TAXES
» PAJAK PENGHASILAN lanjutan INCOME TAXES continued
» KEPENTINGAN NONPENGENDALI emtek fs 2015 q3 30 september 2015 unaudited
» NON-CONTROLLING INTERESTS MODAL SAHAM SHARE CAPITAL
» MODAL SAHAM lanjutan SHARE CAPITAL continued TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» TAMBAHAN MODAL DISETOR lanjutan ADDITIONAL PAID-IN CAPITAL continued
» SELISIH NILAI TRANSAKSI DENGAN PIHAK NONPENGENDALI
» DIFFERENCE IN VALUE OF TRANSACTIONS WITH NON-CONTROLLING INTERESTS
» SALDO LABA RETAINED EARNINGS PENDAPATAN REVENUES
» PENDAPATAN lanjutan REVENUES continued
» BEBAN POKOK PENDAPATAN COST OF REVENUES
» BEBAN PENJUALAN SELLING EXPENSES
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» Saldo dan Transaksi dengan Pihak-pihak Berelasi Balances and Transactions with Related Parties
» Saldo dan Transaksi dengan Pihak-pihak Berelasi lanjutan
» Balances and Transactions with Related Parties continued Sifat Hubungan dengan Pihak Berelasi
» Sifat Hubungan dengan Pihak Berelasi lanjutan
» PERJANJIAN SIGNIFIKAN SIGNIFICANT AGREEMENTS
» PERJANJIAN SIGNIFIKAN lanjutan SIGNIFICANT AGREEMENTS continued
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING lanjutan
» MONETARY ASSETS AND LIABILITIES IN FOREIGN CURRENCIES continued
» TUJUAN DAN KEBIJAKAN RISIKO MANAJEMEN KEUANGAN FINANCIAL RISK MANAGEMENT OBJECTIVE AND POLICIES
» TUJUAN DAN KEBIJAKAN RISIKO MANAJEMEN KEUANGAN lanjutan
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