KNP mencerminkan bagian atas laba atau rugi dan aset neto dari Entitas Anak

Knp mencerminkan bagian atas laba atau rugi dan aset

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KNP mencerminkan bagian atas laba atau rugi dan aset neto dari Entitas Anak yang tidak dapat diatribusikan secara langsung maupun tidak langsung kepada Perusahaan, yang masing- masing disajikan dalam laba atau rugi dalam ekuitas pada laporan posisi keuangan konsolidasian, terpisah dari bagian yang dapat diatribusikan kepada pemilik entitas induk. c. Kombinasi Bisnis Entitas Sepengendali Berdasarkan PSAK No. 38 (Revisi 2012), kombinasi bisnis entitas sepengendali tidak mengakibatkan perubahan substansi ekonomi kepemilikan atas bisnis yang dipertukarkan, maka transaksi tersebut dicatat sesuai nilai tercatat berdasarkan metode penyatuan kepemilikan. Selisih antara jumlah imbalan yang dialihkan dan jumlah tercatat dari setiap transaksi kombinasi bisnis entitas sepengendali diakui di ekuitas dan disajikan dalam pos tambahan modal disetor. The original consolidated financial statements included herein are in the Indonesian language. 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) Profit or loss and each component of other comprehensive income (“OCI”) are attributed to the equity holders of the parent of the Company and its Subsidiaries and to the NCI, even if this result in the Non Controlling Interest (“NCI”) having a deficit balance. The consolidated financial statements are prepared using uniform accounting policies for like transactions and other events in similar circumstances. If a member of the Company and its Subsidiaries use different accounting polices for like transactions and events in similar circumstances, appropriate adjustment are made to its financial statements in preparing the consolidated financial statements. All significant intercompany accounts and transactions between the Company and Subsidiaries have been eliminated. A chance in the ownership interest of a subsidiaries, without a loss of control, is a accounted for as an equity transaction. If the Company losses control over a subsidiaries, it derecognises the related assets (including goodwill), liabilities, NCI and other components of equity while any resulting gain or loss is recognised in profit or loss. Any investment retained is recognised at fair value. NCI represents the portion of the profit or loss and net assets of the Subsidiaries not attributable, directly or indirectly, to the Company, which are presented in profit or loss and under the equity section of the consolidated statements of financial position, respectively, separately from the corresponding portion attributable to the equity holders of the parents entity.
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  • Summer '18
  • bambang s

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