PENGGABUNGAN USAHA DENGAN PT AXIS TELEKOM INDONESIA
3. IKHTISAR KEBIJAKAN AKUNTANSI PENTING
lanjutan 3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continueda. Dasar penyusunan
laporan keuangan konsolidasian a. Basis for preparation of the consolidated financial statements Perubahan atas Pernyataan Standar Akuntansi Keuangan “PSAK” dan Interpretasi Standar Akuntansi Keuangan “ISAK” Changes to the statements of financial accounting standards “PSAK” and interpretations of statements of financial accounting standards “ISAK” Penerapan dari standar akuntansi berikut oleh Perseroan, yang berlaku efektif 1 Januari 2015, menyebabkan perubahan signifikan terhadap laporan keuangan Perseroan: The following standards have been adopted by the Company for the first time for the financial year beginning on or after 1 January 2015 and have a material impact on the Company’s financial statements: - Perubahan terhadap PSAK 46, “Pajak Penghasilan”, untuk memperjelas bahwa pajak final tidak diatur di dalam ruang lingkup standar ini. - Amendment to PSAK 46, “Income taxes”, to clarify that final tax is not regulated within the scope of this standard. - Perubahan terhadap PSAK 50 “Instrumen keuangan: Penyajian”, untuk memperjelas syarat-syarat saling hapus antar aset dan liabilitas keuangan dalam laporan posisi keuangan. - Amendment to PSAK 50 “Financial instrument: Presentation”, to clarify requirements for offsetting financial assets and liabilities on the statement of financial position. - Perubahan terhadap PSAK 60, “Instrumen keuangan: Pengungkapan”, untuk memperbaiki pengungkapan saling hapus. - Amendment to PSAK 60, “Financial instruments: Disclosures”, to enhance offsetting disclosures. - PSAK 68 ”Pengukuran nilai wajar”, bertujuan untuk meningkatkan konsistensi dan mengurangi kompleksitas dengan memberikan definisi yang tepat atas nilai wajar dan sumber tunggal atas pengukuran nilai wajar dan syarat pengungkapan. Persyaratan tidak memperluas penggunaan akuntansi nilai wajar tetapi memberikan pedoman penerapan ketika penggunaannya telah diharuskan atau diperbolehkan oleh standar lain di dalam PSAK. - PSAK 68 “Fair value measurement”, aims to improve consistency and reduce complexity by providing a precise definition of fair value and a single source of fair value measurement and disclosure requirements. The requirements do not extend the use of fair value accounting but provide guidance on how it should be applied where its use is already required or permitted by other standards within PSAK.Parts
» Pendirian dan informasi umum Establishment and general information
» Indonesia. Daftar Laporan Audit
» Ijin investasi Investment license
» Ijin investasi lanjutan Investment license continued Ijin penyelenggaraan Operating license
» Ijin penyelenggaraan lanjutan Operating licenses continued
» Dewan Komisaris, Dewan Direksi, Komite Audit, Kepala Audit Internal dan Sekretaris
» Board of Commissioners, Board of Directors, Audit Committee, Head of Internal Audit and
» Entitas anak UMUM lanjutan GENERAL continued
» Subsidiaries UMUM lanjutan GENERAL continued
» Entitas anak lanjutan UMUM lanjutan GENERAL continued
» Subsidiaries continued UMUM lanjutan GENERAL continued
» PENGGABUNGAN USAHA DENGAN PT AXIS TELEKOM INDONESIA
» MERGER WITH PT AXIS TELEKOM INDONESIA
» PENGGABUNGAN USAHA DENGAN PT AXIS TELEKOM INDONESIA lanjutan
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING
» Dasar penyusunan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Dasar penyusunan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Prinsip-prinsip konsolidasian lanjutan Principles of consolidation continued
» Entitas anak Subsidiaries SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Entitas anak lanjutan Subsidiaries continued
» Pengaturan bersama Joint arrangements
» Transaksi dengan pihak-pihak berelasi Related party transactions
» Pengakuan pendapatan dan beban
» Recognition of revenues and expenses
» Pengakuan pendapatan dan beban lanjutan
» Piutang usaha Trade receivables
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Fixed assets and depreciation
» Aset tetap dan penyusutan lanjutan
» Fixed assets and depreciation continued
» Aset takberwujud Intangible assets
» Aset takberwujud lanjutan Intangible assets continued
» Pinjaman SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Loans SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya emisi saham Share issuance costs
» Penjabaran mata uang asing Foreign currency translation
» Perpajakan Taxation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Taxation continued SUMMARY OF
» Imbalan kerja Employee benefits
» Imbalan kerja lanjutan Employee benefits continued
» Aset dan liabilitas keuangan lanjutan
» Financial assets and liabilities continued Aset keuangan lanjutan
» Aset dan liabilitas keuangan lanjutan Financial assets and liabilities continued
» Financial assets and liabilities continued
» Instrumen keuangan disalinghapus Offsetting financial instruments
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» Penurunan nilai aset nonkeuangan
» Impairment of non-financial assets
» Laba bersih per saham Basic earnings per share
» Dividen Dividends SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penggunaan estimasi Use of estimates
» Goodwill Goodwill SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Saham treasuri Treasury shares Provisi Provision
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» PIUTANG USAHA - PIHAK KETIGA TRADE RECEIVABLES - THIRD PARTIES
» PIUTANG USAHA - PIHAK KETIGA lanjutan TRADE
» PREPAYMENTS Daftar Laporan Audit
» ASET TETAP lanjutan FIXED ASSETS continued
» INVESTASI PADA VENTURA BERSAMA INVESTMENT IN JOINT VENTURE
» UTANG USAHA DAN UTANG LAIN-LAIN TRADE AND OTHER PAYABLES
» BEBAN YANG MASIH HARUS DIBAYAR - PIHAK
» PENDAPATAN TANGGUHAN DEFERRED REVENUE PINJAMAN JANGKA PANJANG LONG-TERM LOANS
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» LIABILITAS SEWA LEASE LIABILITIES
» LIABILITAS SEWA lanjutan LEASE LIABILITIES continued
» Imbalan pascakerja lanjutan PROVISIONS AND LONG-TERM EMPLOYEE BENEFIT LIABILITIES continued
» PROVISI DAN LIABILITAS IMBALAN KERJA JANGKA PANJANG lanjutan
» Imbalan pascakerja lanjutan Post-employment benefits continued
» Penghentian sewa Lease termination
» Pajak Taxes PROVISIONS AND LONG-TERM EMPLOYEE BENEFIT LIABILITIES continued
» MODAL SAHAM lanjutan SHARE CAPITAL continued TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» TAMBAHAN MODAL DISETOR lanjutan ADDITIONAL PAID-IN CAPITAL continued
» DIVIDEN DIVIDENDS Daftar Laporan Audit
» SALDO LABA YANG TELAH DITENTUKAN PENGGUNAANNYA
» APPROPRIATED RETAINED EARNINGS Daftar Laporan Audit
» LABA BERSIH PER SAHAM DASAR DAN DILUSIAN
» BASIC AND DILUTED EARNINGS PER SHARE
» PENDAPATAN REVENUES Daftar Laporan Audit
» BEBAN INFRASTRUKTUR, PENJUALAN DAN PEMASARAN DAN UMUM DAN ADMINISTRASI
» Beban infrastruktur Infrastructure expenses
» Beban penjualan dan pemasaran Sales and marketing expenses
» Beban umum dan administrasi General and administrative expenses
» BEBAN INTERKONEKSI BEBAN GAJI
» BIAYA KEUANGAN FINANCE COSTS INSTRUMEN DERIVATIF DERIVATIVE INSTRUMENTS
» INSTRUMEN DERIVATIF lanjutan DERIVATIVE INSTRUMENTS continued
» Pajak dibayar dimuka Prepaid taxes
» Manfaat beban pajak penghasilan Income tax benefit expenses
» Manfaat beban PERPAJAKAN lanjutan TAXATION continued
» Income tax benefit expenses continued
» Liabilitas pajak tangguhan Deferred tax liabilities
» Liabilitas pajak tangguhan lanjutan Deferred tax liabilities continued
» Surat ketetapan pajak Tax assessments
» Surat ketetapan pajak lanjutan Tax assessments continued
» Administrasi PERPAJAKAN lanjutan TAXATION continued
» Administration PERPAJAKAN lanjutan TAXATION continued
» Sifat transaksi dan hubungan dengan pihak- pihak berelasi
» Nature of transactions and relationships with related parties
» INFORMASI MENGENAI INFORMASI MENGENAI
» Piutang lain-lain Other receivables
» INFORMASI MENGENAI Daftar Laporan Audit
» Beban yang masih harus dibayar Accrued expense
» Pendapatan RELATED PARTY INFORMATION continued d. Utang usaha dan utang lain-lain
» Revenue RELATED PARTY INFORMATION continued d. Utang usaha dan utang lain-lain
» Beban interkoneksi dan beban langsung lainnya
» Interconnection and other direct expenses
» Interest expense RELATED PARTY INFORMATION continued h. Beban bunga
» Kompensasi manajemen kunci RELATED PARTY INFORMATION continued h. Beban bunga
» Key management compensation RELATED PARTY INFORMATION continued h. Beban bunga
» RELATED PARTY INFORMATION continued j.
» Belanja modal Capital expenditures
» Perikatan sewa operasi Operating lease commitments
» Perikatan sewa operasi lanjutan Operating lease commitments continued
» Perikatan biaya tahunan 3G 3G annual fees commitments
» Investasi kontribusi modal saham Investment in capital contribution
» KONTINJENSI CONTINGENCY Daftar Laporan Audit
» KONTINJENSI lanjutan CONTINGENCY continued
» Tarif telepon selular Mobile cellular telephone tariff
» Tarif telepon selular lanjutan Mobile cellular telephone tariff continued
» Tarif interkoneksi Interconnection tariff
» Tarif interkoneksi ITKP TARIF JASA TELEKOMUNIKASI lanjutan TELECOMMUNICATIONS SERVICES TARIFFS
» Tarif sewa jaringan TARIF JASA TELEKOMUNIKASI lanjutan TELECOMMUNICATIONS SERVICES TARIFFS
» Tarif jasa lainnya TARIF JASA TELEKOMUNIKASI lanjutan TELECOMMUNICATIONS SERVICES TARIFFS
» PERJANJIAN PENTING Daftar Laporan Audit
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING
» MONETARY ASSETS Daftar Laporan Audit
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING lanjutan
» SEGMEN OPERASI OPERATING SEGMENT MANAJEMEN RISIKO KEUANGAN FINANCIAL RISK MANAGEMENT
» MANAJEMEN RISIKO KEUANGAN lanjutan FINANCIAL RISK MANAGEMENT continued
» Piutang Derivatif Derivative Receivables
» Piutang sewa pembiayaan Lease receivables
» Critical accounting CRITICAL ACCOUNTING
» ESTIMASI DAN PERTIMBANGAN AKUNTANSI YANG PENTING lanjutan CRITICAL ACCOUNTING
» ESTIMASI DAN PERTIMBANGAN AKUNTANSI YANG PENTING lanjutan
» Pertimbangan penting dalam penentuan kebijakan akuntansi
» Critical judgments in applying the accounting policies
» CRITICAL ACCOUNTING Daftar Laporan Audit
» CRITICAL ACCOUNTING KOMBINASI BISNIS BUSINESS COMBINATION
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