[3610000] Explanation for Significant Accounting Policy - Infrastructure Industry
Kebijakan akuntansi signifikan | Significant accounting policies | |
31 December 2022 | ||
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 |
Penurunan nilai aset nonkeuangan |
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Impairment of non-financial assets |
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 |
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 |
Kombinasi bisnis |
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Business combination |
Properti investasi |
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Investment properties |
Goodwill |
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Goodwill |
Aset konsesi |
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Concession assets |
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 |