Mata uang fungsional dan penyajian Functional and presentation currency

Mata uang fungsional dan penyajian functional and

This preview shows page 30 - 32 out of 178 pages.

Mata uang fungsional dan penyajian Functional and presentation currency Transaksi-transaksi yang disertakan dalam laporan keuangan pada setiap entitas anggota Grup diukur menggunakan mata uang yang sesuai dengan lingkungan ekonomi utama di mana entitas beroperasi ("mata uang fungsional"). Mata uang pelaporan yang digunakan dalam laporan keuangan konsolidasian adalah Rupiah, yang juga merupakan mata uang fungsional Perusahaan. Items included in the financial statements of each of the Group’s entities are measured using the currency of the primary economic environment in which the entity operates (“the functional currency”). The reporting currency used in the consolidated financial statements is the Indonesian Rupiah, which is also the Company’s functional currency. Angka-angka dalam laporan keuangan konsolidasian dibulatkan dalam jutaan Rupiah dan, jika disebutkan khusus, dalam ribuan U.S. Dollar , kecuali dinyatakan lain. Figures in the consolidated financial statements are rounded in millions of Rupiah, and where applicable, in thousands of U.S. Dollar unless otherwise stated. Perubahan pada Pernyataan Standar Akuntansi Keuangan ("PSAK") dan Interpretasi Standar Akuntansi Keuangan ("ISAK") Changes to the Statements of Financial Accounting Standards (“PSAK”) and Interpretations of Statements of Financial Accounting Standards (“ISAK”) Standar serta interpretasi standar akuntansi revisian berikut berlaku efektif sejak tanggal 1 Januari 2019 dan relevan untuk Grup, tetapi tidak memiliki pengaruh signifikan terhadap laporan keuangan konsolidasian Grup: The following revised accounting standards and interpretations of the accounting standards, are affective from 1 January 2019, and relevant to the Group, but did not result in significant impact to the Group’s consolidated financial statements: - ISAK 33 : Transaksi Valuta Asing dan Imbalan di Muka/ Foreign Currency Transactions and Advance Consideration - ISAK 34 : Ketidakpastian dalam Pengakuan Pajak Penghasilan/ Uncertainty over Income Tax Treatments - PSAK 22 : Kombinasi Bisnis/ Business Combination - PSAK 24 (Amandemen/ Amendment 2018) : Imbalan Kerja/ Employee Benefits - PSAK 26 : Biaya Pinjaman/ Borrowing Cost - PSAK 46 : Pajak Penghasilan/ Income Taxes - PSAK 66 : Pengendalian Bersama/ Joint Arrangements Standar baru dan amandemen berikut yang relevan untuk Grup akan efektif untuk tahun buku yang dimulai pada: The following new standards and amendments which are relevant to the Group will be effective for the financial year beginning: 1 Januari/ January 2020 - PSAK 15 (Amandemen/ Amendment 2016) : Investasi pada Entitas Asosiasi dan Ventura Bersama/ Investment in Associate and Joint Venture
Image of page 30
PT INDOSAT Tbk DAN ENTITAS ANAK/ AND SUBSIDIARIES Halaman 27 Page CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM TIDAK DIAUDIT 31 MARET 2019 DAN 2018 (Disajikan dalam jutaan Rupiah, dan jika disebutkan khusus, dalam ribuan U.S. Dollar , kecuali dinyatakan lain) NOTES TO THE UNAUDITED INTERIM CONSOLIDATED FINANCIAL STATEMENTS 31 MARCH 2019 AND 2018 (Expressed in millions of Rupiah, and where applicable in thousands of U.S. Dollar, unless otherwise stated)
Image of page 31
Image of page 32

You've reached the end of your free preview.

Want to read all 178 pages?

  • Fall '18
  • Bambang SBI

  • Left Quote Icon

    Student Picture

  • Left Quote Icon

    Student Picture

  • Left Quote Icon

    Student Picture

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