INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES. MATERIAL INFORMATION
INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES. MATERIAL INFORMATION
a. Dasar Penyajian Laporan Keuangan
a. Basis of Preparation of the Financial Statements The financial statements are prepared in accordance with the Indonesian Financial Accounting Standards, including the Statements and Interpretations issued by the Financial Accounting Standard Board of Indonesia Institute of Accountants. The financial statements have also been prepared and presented in accordance with Financial Services Authority Circular Letter No. 14/SEOJK.04/2020 regarding Guidelines on Accounting Treatment of Investment Product In the form of Collective Investment Contract. The financial statements have been prepared based on the historical cost basis except for financial instruments at fair value through profit or loss. The financial statements prepared based on the accruals accounting basis, except for statements of cash flows. The statements of cash flows present information on receipts and payments that classified into operating and financing activities using the direct method. For the purpose of cash flow statement, cash and cash equivalents include cash in bank and time deposits with maturity of three months or less.
INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES. MATERIAL INFORMATION
a. Dasar Penyajian Laporan Keuangan
a. Basis of Preparation of the Financial Statements The financial statements are prepared in accordance with the Indonesian Financial Accounting Standards, including the Statements and Interpretations issued by the Financial Accounting Standard Board of Indonesia Institute of Accountants. The financial statements have also been prepared and presented in accordance with Financial Services Authority Circular Letter No. 14/SEOJK.04/2020 regarding Guidelines on Accounting Treatment of Investment Product In the form of Collective Investment Contract. The financial statements have been prepared based on the historical cost basis except for financial instruments at fair value through profit or loss.
INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES. MATERIAL INFORMATION
a. Dasar Penyajian Laporan Keuangan
a. Basis of Preparation of the Financial Statements The financial statements are prepared in accordance with the Indonesian Financial Accounting Standards, including the Statements and Interpretations issued by the Financial Accounting Standard Board of Indonesia Institute of Accountants.