Adoption of new accounting standards continued Standar akuntansi yang telah disahkan namun belum berlaku efektif Accounting standards issued but not yet effective
2. IKHTISAR KEBIJAKAN
AKUNTANSI SIGNIFIKAN lanjutan2. SUMMARY OF
SIGNIFICANT ACCOUNTING POLICIES continued x. Penerapan standar akuntansi baru lanjutanx. Adoption of new accounting standards continued
- Amandemen PSAK No. 67, “Pengungkapan Kepentingan dalam Entitas Lain” tentang “Entitas Investasi: Penerapan Pengecualian Konsolidasi”. - Amendments to PSAK No. 67, “Disclosure of Interests in Other Entities” regarding “Investment Entities: Applying the Consolidation Exception”. - ISAK No. 30, “Pungutan”. - ISAK No. 30, “Levies”. - PSAK No. 5 Penyesuaian 2015, “Segmen Operasi”. - PSAK No. 5 Improvement 2015, “Operating Segments”. - PSAK No. 7 Penyesuaian 2015, “Pengungkapan Pihak-pihak Berelasi”. - PSAK No. 7 Improvement 2015, “Related Party Disclosures”. - PSAK No. 13 Penyesuaian 2015, “Properti Investasi”. - PSAK No. 13 Improvement 2015, “Investment Property”. - PSAK No. 16 Penyesuaian 2015, “Aset Tetap”. - PSAK No. 16 Improvement 2015, “Fixed Assets”. - PSAK No. 19 Penyesuaian 2015, “Aset Takberwujud”. - PSAK No. 19 Improvement 2015, “Intangible Assets”. - PSAK No. 22 Penyesuaian 2015, “Kombinasi Bisnis”. - PSAK No. 22 Improvement 2015, “Business Combination”. - PSAK No. 25 Penyesuaian 2015, “Kebijakan Akuntansi, Perubahan Estimasi Akuntansi dan Kesalahan”. - PSAK No. 25 Improvement 2015, “Accounting Policies, Changes in Accounting Estimates and Errors”. - PSAK No. 68 Penyesuaian 2015, “Pengukuran Nilai Wajar”. - PSAK No. 68 Improvement 2015, “Fair Value Measurement”. Penerapan ini tidak memberikan dampak yang besar terhadap pelaporan keuangan dan pengungkapan dalam laporan keuangan konsolidasian. The adoption has no significant impact on the financial reporting and disclosures in the consolidated financial statements.y. Standar akuntansi yang telah disahkan namun belum berlaku efektif
y. Accounting standards issued but not yet effective
Berikut ini adalah beberapa standar akuntansi yang telah disahkan oleh Dewan Standar Akuntansi Keuangan Ikatan Akuntan Indonesia yang dipandang relevan terhadap pelaporan keuangan Grup dan akan berlaku efektif untuk periode pelaporan yang dimulai pada atau setelah tanggal 1 Januari 2017. The following are several accounting standards issued by the Board of Financial Accounting Standards of the Indonesian Institute of Accountants but not yet effective that are considered relevant to the Group’s financial reporting and will be effective for reporting periods beginning on or after January 1, 2017 - Amandemen PSAK No. 1, “Penyajian Laporan Keuangan” tentang “Prakarsa Pengungkapan”. Amandemen PSAK No. 1 memberikan klarifikasi terkait penerapan persyaratan materialitas, fleksibilitas urutan sistematis catatan atas laporan keuangan dan pengidentifikasian kebijakan akuntansi signifikan. - Amendments to PSAK No. 1, “Presentation of Financial Statements” regarding “Disclosure Initiative”. The amendments to PSAK No. 1 provide clarification on the implementation of materiality requirements, flexibility on the systematical order of the notes to financial statements and identification of significant accounting policies. Laporan Keuangan Konsolidasi 2016 2016 consolidated Financial statements 11 328 P T Elnusa Tbk Lapor an T ahunan 201 6 The original consolidated financial statements included herein are in the Indonesian language. PT ELNUSA Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2016 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT ELNUSA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2016 and For the Year Then Ended Expressed in millions of Rupiah, unless otherwise stated2. IKHTISAR KEBIJAKAN
Parts
» Dalam Bidang Jasa Services Dalam Bidang Perindustrian Industries
» 0.1 8.6 7.6 2.7 13.0 12.6 HELMY SAID Direktur Sumber Daya Manusia
» 2,342,085 -21.00 1,307,481 25.35 HELMY SAID Direktur Sumber Daya Manusia
» 6.59 HELMY SAID Direktur Sumber Daya Manusia
» 36.5 19.5 HELMY SAID Direktur Sumber Daya Manusia
» 12.45 HELMY SAID Direktur Sumber Daya Manusia
» 48.4 8.7 39.1 8.8 HELMY SAID Direktur Sumber Daya Manusia
» Terpenuhi Complied Terpenuhi Complied Terpenuhi dengan catatan. Complied, with a note
» Belum Terpenuhi Not Yet Complied Terpenuhi Complied Terpenuhi Complied
» Belum Terpenuhi Not Yet Complied Terpenuhi Complied
» Memberikan kuasa dan wewenang kepada Direksi untuk mengatur tata cara
» Tugas Terkait Rapat Umum Pemegang Saham
» Duies Related to General Meeing of Shareholders Tugas terkait dengan Anak Perusahaan
» Duies Related to Work Strategies and Plans Related to Risk Management
» Terkait dengan Pemberantasan Korupsi Terkait dengan Sistem Pengendalian Internal
» Terkait dengan Hubungan dengan Para Pemangku Related to Informaion Disclosure and Conideniality
» Related to other Duies and Obligaions
» Ikhisar Data Keuangan Pening
» Informasi Saham Share Informaion
» Laporan Direksi Board of Directors Report Laporan Dewan Komisaris Board of Commissioners Report
» Pendirian Perusahaan Establishment of the Company
» Penawaran umum saham Public offering of shares
» Basis of preparation of the consolidated financial statements
» Prinsip-prinsip konsolidasi Principles of consolidation
» Principles of consolidation continued
» Investment in joint ventures
» Business combination SUMMARY OF
» Instrumen keuangan Financial instruments Aset keuangan Financial assets
» Financial instruments continued i.
» Financial instruments continued ii. Liabilitas keuangan lanjutan
» Financial instruments continued iii. Saling hapus instrumen keuangan Persediaan Inventories
» Aset takberwujud Intangible assets Sewa Lease
» Investment property continued SUMMARY OF
» Impairment of non-financial assets
» Revenues and expenses recognition i.
» Revenues and Imbalan kerja Employee benefits Program imbalan pasti Defined benefit plans
» IKHTISAR KEBIJAKAN SUMMARY OF
» IKHTISAR KEBIJAKAN IKHTISAR KEBIJAKAN SUMMARY OF
» Judgements continued PERTIMBANGAN, ESTIMASI
» Estimasi dan asumsi Estimates and assumptions
» Estimates and assumptions continued
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» PIUTANG USAHA TRADE RECEIVABLES
» PERSEDIAAN INVENTORIES Laporan Tahunan Elnusa 2016
» ASET TETAP lanjutan FIXED ASSETS continued
» ASET TAKBERWUJUD INTANGIBLE ASSETS ASET TAKBERWUJUD lanjutan INTANGIBLE ASSETS continued
» ASET LAIN-LAIN OTHER ASSETS PINJAMAN BANK JANGKA PENDEK SHORT-TERM BANK LOANS
» PINJAMAN BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued
» PT Bank Sumitomo Mitsui Indonesia “SMBC” lanjutan PT Bank
» PT Bank Mizuho Indonesia “Mizuho” PT Bank Mizuho Indonesia “Mizuho”
» PINJAMAN BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued UTANG USAHA TRADE PAYABLES
» Pajak dibayar di muka Prepaid taxes Utang pajak Taxes payable
» Utang pajak lanjutan Taxes payable continued Beban pajak penghasilan Income tax expense
» Beban pajak penghasilan lanjutan Income tax expense continued
» ANZ ANZ PINJAMAN BANK JANGKA PANJANG lanjutan LONG-TERM BANK LOANS continued
» ANZ lanjutan ANZ continued PT Bank BNI Syariah “BNI Syariah” PT Bank BNI Syariah “BNI Syariah”
» PT Bank Syariah Mandiri PT Bank Syariah Mandiri
» Program imbalan pensiun Pension benefits plan
» Program imbalan pensiun lanjutan Pension benefits plan continued
» Share capital Tambahan modal disetor Additional paid-in capital
» Dividend and general reserve Penghasilan komprehensif lain Other comprehensive income
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS PENDAPATAN REVENUES
» BEBAN POKOK PENDAPATAN COST OF REVENUES
» INFORMASI MENGENAI RELATED PARTIES INFORMATION
» INFORMASI MENGENAI RELATED PARTIES INFORMATION continued
» Legal case PERJANJIAN PENTING,
» Legal case continued PERJANJIAN PENTING,
» Cooperation agreement continued PERJANJIAN PENTING,
» Capital expenditure commitments Fasilitas penjaminan bank Bank guarantee facilities
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» LABA PER SAHAM EARNINGS PER SHARE PENGUKURAN NILAI WAJAR FAIR VALUE MEASUREMENT
» PENGUKURAN NILAI WAJAR lanjutan FAIR VALUE MEASUREMENT continued
» MANAJEMEN RISIKO KEUANGAN lanjutan FINANCIAL RISK MANAGEMENT continued
» Credit risk MANAJEMEN RISIKO KEUANGAN lanjutan FINANCIAL RISK MANAGEMENT continued
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