IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN 2 Klausul Contoh

IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis for preparation of the financial statements
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IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN 2. The Mutual Fund's financial statements for the period ended December 31, 2021 were completed and authorized for issuance on Maret 31 , 2022 by the Investment Manager and the Custodian Bank, who are responsible for the preparation and presentation of the Mutual Fund’s financial statements in accordance with their respective duties and responsibilities as the Investment Manager and the Custodian Bank, as stipulated in the Collective Investment Contract of Reksa Dana Terproteksi Xxxxxxxx Proteksi 7, and in accordance with prevailing laws and regulations. The financial statements have been prepared and presented in accordance with the Indonesian Financial Accounting Standards (“SAK”), which consist of the Statements of Financial Accounting Standards (“PSAK”) and Interpretations to Financial Accounting Standards (“ISAK”) issued by the Financial Accounting Standards Board of the Indonesian Institute of Accountants, and OJK regulation No. 33/POJK.04/2020 dated May 25, 2020 concerning "Preparation of Financial Statements of Investment Product in the Form of Collective Investment Contract" and OJK Circular Letter No.14/SEOJK.04/2020 dated July 8, 2020 concerning "Guidelines for the Accounting Treatment of Investment Product in the Form of Collective Investment Contract". The financial statements have been prepared on the accrual basis, except for the statement of cash flows, using historical cost concept, except for certain accounts which are measured on the bases as described in the relevant Notes herein. The statement of cash flows are prepared using the direct method and classify cash flows into operating and financing activities. Investing activities are not separately classified since the investing activities are the main operating activities of the Mutual Fund. The reporting currency used in the financial statements is the Indonesian Rupiah (“Rp”), which is also the Mutual Fund’s functional currency.
Sample 1
IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN 2. The Mutual Fund's financial statements for the period ended December 31, 2020 were completed and authorized for issuance on April 12 , 2021 by the Investment Manager and the Custodian Bank, who are responsible for the preparation and presentation of the Mutual Fund’s financial statements in accordance with their respective duties and responsibilities as the Investment Manager and the Custodian Bank, as stipulated in the Collective Investment Contract of Reksa Dana Terproteksi Xxxxxxxx Proteksi 3, and in accordance with prevailing laws and regulations. The financial statements have been prepared and presented in accordance with the Indonesian Financial Accounting Standards (“SAK”), which consist of the Statements of Financial Accounting Standards (“PSAK”) and Interpretations to Financial Accounting Standards (“ISAK”) issued by the Financial Accounting Standards Board of the Indonesian Institute of Accountants, and the regulation Number X.D.1, “The Reports of Mutual Fund”, of the capital market regulator. The financial statements have been prepared on the accrual basis, except for the statement of cash flows, using historical cost concept, except for certain accounts which are measured on the bases as described in the relevant Notes herein. The statement of cash flows are prepared using the direct method and classify cash flows into operating and financing activities. Investing activities are not separately classified since the investing activities are the main operating activities of the Mutual Fund. The reporting currency used in the financial statements is the Indonesian Rupiah (“Rp”), which is also the Mutual Fund’s functional currency.
Sample 1
IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN 2. The financial statements of the Mutual Fund for the year ended December 31, 2021 were completed and authorized for issuance on March 31 , 2022 by the Investment Manager and the Custodian Bank, who are responsible for the preparation and presentation of the Mutual Fund’s financial statements in accordance with their respective duties and responsibilities as the Investment Manager and the Custodian Bank, as stated in the Collective Investment Contract of Reksa Xxxx Xxxxxxxx Xxxxxx, and in accordance with prevailing laws and regulations on the Mutual Fund’s financial statements. The financial statements have been prepared and presented in accordance with the Indonesian Financial Accounting Standards (“SAK”), which consist of the Statements of Financial Accounting Standards (“PSAK”) and Interpretations to Financial Accounting Standards (“ISAK”) issued by the Financial Accounting Standards Board of the Indonesian Institute of Accountants, and OJK regulation No. 33/POJK.04/2020 dated May 25, 2020 concerning "Preparation of Financial Statements of Investment Product in the Form of Collective Investment Contract" and OJK Circular Letter No.14/SEOJK.04/2020 dated July 8, 2020 concerning "Guidelines for the Accounting Treatment of Investment Product in the Form of Collective Investment Contract".
Sample 1

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