[3610000] Explanation for Significant Accounting Policy - Infrastructure Industry
Kebijakan akuntansi signifikan | Significant accounting policies | |
30 September 2023 | ||
Dasar penyusunan laporan keuangan konsolidasian |
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Basis of preparation of consolidated financial statements |
Prinsip-prinsip konsolidasi |
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Principles of consolidation |
Kas dan setara kas |
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Cash and cash equivalents |
Piutang usaha dan piutang lain-lain |
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Trade and other receivables |
Persediaan |
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Inventories |
Properti investasi |
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Investment property |
Aset tetap |
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Fixed assets |
Tanah belum dikembangkan |
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Undeveloped land |
Penurunan nilai aset nonkeuangan |
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Impairment of non-financial assets |
Beban tangguhan |
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Deferred charges |
Utang usaha dan liabilitas lain-lain |
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Trade payables and other liabilities |
Pengakuan pendapatan dan beban |
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Revenue and expense recognition |
Penjabaran mata uang asing |
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Foreign currency translation |
Transaksi dengan pihak berelasi |
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Transactions with related parties |
Pajak penghasilan |
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Income taxes |
Pinjaman |
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Borrowings |
Provisi |
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Provisions |
Imbalan kerja karyawan |
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Employee benefits |
Laba per saham |
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Earnings per share |
Dividen |
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Dividends |
Pelaporan segmen |
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Segment reporting |
Instrumen keuangan derivatif |
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Derivative financial instruments |
Penerapan standar akutansi baru |
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The implementation of new statements of accounting standards |
Kombinasi bisnis |
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Business combination |
Penentuan nilai wajar |
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Determination of fair value |
Transaksi dan saldo dalam mata uang asing |
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Foreign currency transactions and balances |
Efek-efek |
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Securities |
Investasi jangka pendek |
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Short-term investment |
Aset hak guna |
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Right of use assets |
Properti investasi |
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Investment properties |
Goodwill |
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Goodwill |
Investasi pada entitas asosiasi |
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Investment in associates |
Aset takberwujud |
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Intangible assets |
Beban dibayar dimuka |
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Prepaid expenses |
Piutang dan utang asuransi |
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Insurance receivables and payables |
Piutang pembiayaan konsumen |
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Consumer financing receivables |
Aset konsesi |
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Concession assets |
Liabilitas atas kontrak |
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Contract liabilities |
Simpanan nasabah dan simpanan dari bank lain |
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Deposits from customers and deposits from other banks |
Obligasi subordinasi |
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Subordinated bonds |
Efek-efek yang dibeli dengan janji dibeli kembali |
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Securities purchased under resell agreements |
Saham treasuri |
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Treasury stock |
Modal saham |
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Share capital |
Pengaturan pembayaran berbasis saham |
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Share-based payment arrangement |
Biaya emisi efek ekuitas |
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Stock issuance cost |
Instrumen keuangan |
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Financial instruments |
Aset tidak lancar yang diklasifikasikan sebagai dimiliki untuk dijual |
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Non-current assets classified as held for sale |
Peristiwa setelah tanggal periode pelaporan |
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Events after reporting period |
Penerapan standar akuntansi baru |
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Adoption of new accounting standards |
Standar akuntansi yang telah disahkan namun belum berlaku efektif |
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Accounting standards issued but not yet effective |
Utang pembiayaan konsumen |
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Consumer financing liabilities |