[3610000] Explanation for Significant Accounting Policy - Infrastructure Industry
Kebijakan akuntansi signifikan | Significant accounting policies | |
30 June 2023 | ||
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 |
Pengakuan pendapatan dan beban |
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Revenue and expense recognition |
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 |
Properti investasi |
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Investment properties |
Modal saham |
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Share capital |
Instrumen keuangan |
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Financial instruments |
Peristiwa setelah tanggal periode pelaporan |
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Events after reporting period |
Standar akuntansi yang telah disahkan namun belum berlaku efektif |
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Accounting standards issued but not yet effective |