c Combination Business of Entities Under Common Control Based on SFAS No 38

C combination business of entities under common

This preview shows page 20 - 22 out of 98 pages.

c. Combination Business of Entities Under Common Control Based on SFAS No. 38 (Revised 2012), business combinations of entities under common control does not lead to changes in economic substance exchanged ownership of the business, the transaction should be recorded carrying value based on the pooling of interest method. The difference between the amount transferred and the carrying amount of each transaction in a business combination of entities under common control are recognized directly in equity and presented in the additional paid-in capital. 12
Image of page 20
The original consolidated financial statements included herein are in the Indonesian language. PT ALKINDO NARATAMA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN (Lanjutan) Pada Tanggal 30 September 2018, 31 Desember 2017 Dan 31 Desember 2016 Dan Untuk Periode Sembilan Bulan Yang Berakhir Pada Tanggal 30 September 2018 Dan 30 September 2017 (Tidak Diaudit) Dan Untuk Tahun Yang Berakhir Pada Tanggal 31 Desember 2017 dan 31 Desember 2016 (Disajikan dalam Rupiah, Kecuali Dinyatakan Lain) 2. KEBIJAKAN AKUNTANSI SIGNIFIKAN (Lanjutan) Dalam menerapkan metode penyatuan kepemilikan, unsur-unsur laporan keuangan dari entitas yang terlibat dalam kombinasi bisnis entitas sepengendali untuk periode terjadinya kombinasi bisnis dan untuk periode komparatif sajian, disajikan sedemikian rupa seolah-olah entitas atau bisnis tersebut telah bergabung sejak awal periode sajian. Laporan keuangan suatu entitas tidak boleh memasukkan adanya penyatuan kepemilikan walaupun entitas tersebut adalah salah satu pihak yang terlibat jika penyatuan kepemilikan terjadi pada suatu tanggal setelah akhir periode sajian. d. Penjabaran Mata Uang Asing PT ALKINDO NARATAMA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued) As Of September 30, 2018, December 31, 2017 And December 31, 2016 And For The Nine-Month Periods Ended September 30, 2018 And September 30, 2017 (Unaudited) And For The Years Ended December 31, 2017 And December 31, 2016 (Expressed in Rupiah, Unless Otherwise Stated) 2. SIGNIFICANT ACCOUNTING POLICIES (Continued) In applying the pooling of interest method, the elements of the financial statements of the entities involved in the business combination of entities under common control for the period of the business combination and for comparative periods presented, are presented as if the entities or businesses had been combined from the beginning of the period presented. The financial statements of an entity may not enter even though the existence of such entities pooling is one of the parties involved if pooling occurs on a date after the end of the period presented. d. Foreign Currency Translation Perusahaan dan Entitas Anak menerapkan PSAK No. 10 (Revisi 2014), “Pengaruh Perubahan Kurs Valuta Asing”. Transaksi dalam mata uang selain mata uang fungsional dijabarkan menggunakan kurs yang berlaku pada tanggal transaksi. Pada tanggal laporan posisi keuangan konsolidasian, aset dan liabilitas moneter dalam mata uang selain mata uang fungsional dijabarkan dengan kurs yang berlaku pada tanggal tersebut.
Image of page 21
Image of page 22

You've reached the end of your free preview.

Want to read all 98 pages?

  • Summer '18
  • bambang s

What students are saying

  • Left Quote Icon

    As a current student on this bumpy collegiate pathway, I stumbled upon Course Hero, where I can find study resources for nearly all my courses, get online help from tutors 24/7, and even share my old projects, papers, and lecture notes with other students.

    Student Picture

    Kiran Temple University Fox School of Business ‘17, Course Hero Intern

  • Left Quote Icon

    I cannot even describe how much Course Hero helped me this summer. It’s truly become something I can always rely on and help me. In the end, I was not only able to survive summer classes, but I was able to thrive thanks to Course Hero.

    Student Picture

    Dana University of Pennsylvania ‘17, Course Hero Intern

  • Left Quote Icon

    The ability to access any university’s resources through Course Hero proved invaluable in my case. I was behind on Tulane coursework and actually used UCLA’s materials to help me move forward and get everything together on time.

    Student Picture

    Jill Tulane University ‘16, Course Hero Intern

Stuck? We have tutors online 24/7 who can help you get unstuck.
A+ icon
Ask Expert Tutors You can ask You can ask You can ask (will expire )
Answers in as fast as 15 minutes
A+ icon
Ask Expert Tutors