Additional Financial Reporting Issues
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PSAK 5 in 2014 based on IFRS 8 regarding Operating Segment is applied for financial statements of an entity and consolidated financial statement of a group with parent entity:1. •
A set of IFRS financial statements includes an income statement, balance sheet, statement of changes in equity, cash flow statement, accounting policies and notes to the
LO.d: Describe the International Accounting Standards Board’s conceptual framework, including the objective and qualitative characteristics of financial statements,
The consolidated financial statements have been prepared in accordance with Indonesian Financial Accounting Standards (“SAK”), which comprise the Statements of Financial Accounting
The checklist seeks to provide guidance to the reporting companies and their auditors with regard to the disclosures to be made in the financial statements prepared in accordance
Basis of Preparation of the Consolidated Financial Statements Continued Perubahan Kebijakan Akuntansi Changes in Accounting Policies 1 Standar, intrepretasi baru dan perubahan yang
33 Penyusunan Laporan Keuangan Konsolidasian Interim lanjutan Preparation of the Interim Consolidated Financial Statements continued Grup menerapkan pertama kali seluruh standar
A summary of the significant accounting policies, which have been consistently applied in the preparation of these financial statements, are disclosed below Standards Standards Issued
