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The equity of IFRS is covered in IAS 1, IAS 27, IAS 32 and IAS 39. Gains and
losses
in
own
equity
instrument
also
reported
in
equity,
not in
profit
or
loss.
Minority
interests are classified within equity but separate from parent shareholders’ equity.
j.
Financial Income and Expenses
The
financial
income and expenses for PSAK
is covered
in PSAK 13, PSAK 23,
PSAK 26, PSAK 53 and BAPEPAM Regulation
No. VIII.G.7. Interest income and
expense
is calculated
using the effective
interest
method.
Interest
generally
is expensed
as
incurred. There
is
no
specific
guidance
to
report
dividend
on
shares
classified
as
liabilities.
The financial income and expenses for IFRS is covered in IAS 18, IAS 23 and
IAS 39. Interest income and expenses also calculated using the effective interest method.
Interest also expensed as
incurred, except
that capitalization interest
is a policy election.
Dividends on shares classified as liabilities reported as a financial expense, not a
dividend distribution.
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