Penyelesaian Laporan UMUM lanjutan GENERAL continued
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
b. Perubahan kebijakan
akuntansi dan pengungkapan b. Changes in accounting policies and disclosure Berikut ini adalah beberapa standar akuntansi yang telah disahkan oleh Dewan Standar Akuntansi Keuangan DSAK yang dipandang relevan terhadap pelaporan keuangan Kelompok Usaha yang berlaku efektif tanggal 1 Januari 2017: lanjutan The following are several issued accounting standards by the Indonesian Financial Accounting Standards Board DSAK that are considered relevant to the financial reporting of the Group that will effective January 1, 2017: continued - Amandemen PSAK No. 1 2015: Penyajian Laporan Keuangan tentang Prakarsa Pengungkapan yang diadopsi dari Amandemen IAS 1. Amandemen PSAK ini memberikan klarifikasi terkait penerapan persyaratan materialitas, fleksibilitas urutan sistematis catatan atas laporan keuangan dan pengidentifikasian kebijakan akuntansi signifikan. - Amendment to PSAK No. 1 2015: Presentation of Financial Statements in relation to Intiative Disclosure, adopted from Amendment to IAS 1 . Amendments to this PSAK provides clarification related to the application of the requirements of materiality, flexibility systematic sequence of notes to the financial statements and the identification of significant accounting policies. - Amandemen PSAK No. 1 2015 juga mengakibatkan amandemen terhadap PSAK consequential amendment sebagai berikut: a. PSAK No. 3 Laporan Keuangan Interim; b. PSAK No. 5 Segmen Operasi; c. PSAK No. 60 Instrumen Keuangan: Pengungkapan; and d. PSAK No. 62: Kontrak Asuransi. - Amendments to to PSAK No. 1 2015 also results in an amendment to IAS consequential amendment as follows: a. PSAK No. 3 Interim Financial Statements; b. PSAK No. 5 Operating Segments; c. PSAK No. 60 Financial Instruments: Disclosures; and d. PSAK No. 62: Insurance Contracts. - Amandemen PSAK No. 2 : Laporan Arus Kas tentang Prakarsa Pengungkapan, akan berlaku efektif 1 Januari 2018. - Amandemen PSAK 46: Pajak Penghasilan tentang Pengakuan Aset Pajak Tangguhan untuk Rugi yang Belum Direalisasi, akan berlaku efektif 1 Januari 2018. - PSAK 3: Laporan Keuangan Interim Penyesuaian 2016. - PSAK 24: Imbalan Kerja Penyesuaian 2016. - PSAK 58: Aset Tidak Lancar yang Dimiliki Untuk Dijual dan Operasi yang Dihentikan Penyesuaian 2016. - PSAK 60: Instrumen Keuangan: Pengungkapan Penyesuaian 2016 - Amendments to SFAS 2: Statement of Cash Flow on the Disclosure Initiative, will be effectively applied on January 1, 2018. - Amendments to SFAS 46: Income Taxes on the Recognition of Deferred Tax Asset for Unrealized Losses, will be effectively applied on January 1, 2018. - SFAS 3: Interim Financial Reporting Improvement 2016. - SFAS 24: Employee Benefits Improvement 2016. - SFAS 58: Non-Current Assets Held for Sale and Discontinued Operation Improvement 2016. - SFAS 60: Financial Instrument – Disclosure Improvement 2016. Pada saat penerbitan laporan keuangan konsolidasian, Grup masih mempelajari dampak yang mungkin timbul dari penerapan standar baru dan revisi tersebut serta pengaruhnya pada laporan keuangan konsolidasian Grup. As at the authorisation date of this consolidated financial statements, the Group is still evaluating the potential impact of these new and revised standards to the Group’s consolidated financial statements.Parts
» laporan keuangan pt elang mahkota teknologi tbk 31
» Pendirian Perusahaan Establishment of the Company Public Offering of the Company’s Shares
» Penawaran Umum Struktur Kelompok Usaha Group Structure
» Struktur Kelompok Usaha lanjutan Group Structure continued
» Dewan Komisaris dan Direksi, Komite Audit dan Karyawan
» Boards of Commissioners and Directors, Audit Committee and Employees
» Dewan Komisaris dan Direksi, Komite Audit dan Karyawan lanjutan
» Boards of Commissioners and Directors, Audit
» Penyelesaian Laporan UMUM lanjutan GENERAL continued
» Completion of the Consolidated Financial Statements
» Perubahan kebijakan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prinsip-prinsip Konsolidasian Principles of Consolidation
» Kombinasi Bisnis lanjutan Business Combinations continued
» Kas dan Setara Kas dan Aset Keuangan lancar Lainnya
» Cash and Cash Equivalents and Other Current Financial Assets
» Transaksi dengan Pihak-pihak Berelasi
» Transactions with Related Parties
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya Dibayar di Muka Prepaid Expenses
» Aset Takberwujud Intangible Assets
» Aset Takberwujud lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Intangible Assets continued Aset Tetap Fixed Assets
» Aset Tetap lanjutan Fixed Assets continued
» Penurunan Nilai Aset Non-keuangan
» Impairment of Non-financial Assets
» Penurunan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Impairment SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Tambahan Modal Disetor - Neto Additional Paid-in Capital - Net
» Pengakuan Pendapatan dan Beban Revenue and Expense Recognition
» Transaksi dan Saldo dalam Mata Uang Asing Foreign
» Transaksi dan Saldo dalam Mata Uang Asing lanjutan
» Foreign Currency Pajak Penghasilan Income Tax
» Pajak Penghasilan lanjutan Income Tax continued
» Liabilitas Imbalan Kerja SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Employee Benefits Liabilities SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Laba per Saham Earnings per Share
» Informasi Segmen SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Segment Information SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Instrumen Keuangan Financial Instruments
» Instrumen Keuangan lanjutan Financial Instruments continued
» Instrumen Keuangan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Financial Instruments continued ii Liabilitas Keuangan
» Provisi Provisions SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» SUMBER ESTIMASI KETIDAKPASTIAN SOURCE OF ESTIMATION UNCERTAINTY
» SUMBER ESTIMASI KETIDAKPASTIAN lanjutan SOURCE OF ESTIMATION UNCERTAINTY
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» ASET KEUANGAN LANCAR LAINNYA OTHER CURRENT FINANCIAL ASSETS
» ASET KEUANGAN LANCAR LAINNYA lanjutan OTHER
» ASET KEUANGAN LANCAR LAINNYA lanjutan OTHER PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PERSEDIAAN INVENTORIES laporan keuangan pt elang mahkota teknologi tbk 31
» UANG MUKA ADVANCES ASET TETAP FIXED ASSETS
» 2017 and December 2016: laporan keuangan pt elang mahkota teknologi tbk 31
» INVESTASI PADA ENTITAS ASOSIASI INVESTMENT IN ASSOCIATED COMPANIES
» INVESTASI PADA ENTITAS ASOSIASI lanjutan INVESTMENT IN ASSOCIATED COMPANIES
» GOODWILL DAN ASET TAKBERWUJUD GOODWILL AND INTANGIBLE ASSETS
» GOODWILL DAN laporan keuangan pt elang mahkota teknologi tbk 31
» BIAYA SEWA DIBAYAR DI MUKA JANGKA PANJANG
» PREPAID LONG-TERM RENT INVESTASI JANGKA PANJANG LONG-TERM INVESTMENTS
» INVESTASI JANGKA PANJANG lanjutan LONG-TERM INVESTMENTS continued
» ASET TIDAK LANCAR LAINNYA OTHER NON-CURRENT ASSETS
» PINJAMAN JANGKA PENDEK SHORT-TERM LOANS
» PINJAMAN JANGKA PENDEK lanjutan SHORT-TERM LOANS continued UTANG USAHA TRADE PAYABLES
» UTANG USAHA lanjutan TRADE PAYABLES continued
» BEBAN AKRUAL DAN LIABILITAS IMBALAN KERJA JANGKA PENDEK
» ACCRUED EXPENSES AND SHORT-TERM EMPLOYEE BENEFITS LIABILITIES
» PERPAJAKAN TAXATION laporan keuangan pt elang mahkota teknologi tbk 31
» PINJAMAN JANGKA PANJANG LONG-TERM PAYABLES
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM PAYABLES continued
» UTANG JANGKA PANJANG LAINNYA OTHER LONG-TERM PAYABLES
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITIES
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE
» OBLIGASI KONVERSI CONVERTIBLE BONDS
» OBLIGASI KONVERSI lanjutan CONVERTIBLE BONDS continued PAJAK PENGHASILAN INCOME TAXES
» PAJAK PENGHASILAN lanjutan INCOME TAXES continued
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS
» KEPENTINGAN NONPENGENDALI laporan keuangan pt elang mahkota teknologi tbk 31
» NON-CONTROLLING INTERESTS MODAL SAHAM SHARE CAPITAL
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» SELISIH NILAI TRANSAKSI DENGAN PIHAK NONPENGENDALI
» DIFFERENCE IN VALUE OF TRANSACTIONS WITH NON-CONTROLLING INTERESTS
» SELISIH NILAI TRANSAKSI DENGAN PIHAK NONPENGENDALI lanjutan
» DIFFERENCE IN VALUE OF TRANSACTIONS WITH
» SALDO LABA RETAINED EARNINGS
» PENDAPATAN REVENUES laporan keuangan pt elang mahkota teknologi tbk 31
» BEBAN PENJUALAN SELLING EXPENSES
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» Saldo dan Transaksi dengan Pihak-pihak Berelasi Balances and Transactions with Related Parties
» Saldo dan Transaksi dengan Pihak-pihak Berelasi lanjutan
» Balances and Transactions with Related Parties continued
» SIFAT HUBUNGAN, SALDO DAN TRANSAKSI DENGAN PIHAK BERELASI lanjutan
» Sifat Hubungan dengan Pihak Berelasi
» Satellite lease agreement PERJANJIAN SIGNIFIKAN SIGNIFICANT AGREEMENTS
» PERJANJIAN SIGNIFIKAN lanjutan SIGNIFICANT AGREEMENTS continued
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING lanjutan
» TUJUAN DAN KEBIJAKAN RISIKO MANAJEMEN KEUANGAN FINANCIAL RISK MANAGEMENT OBJECTIVE AND POLICIES
» TUJUAN DAN KEBIJAKAN RISIKO MANAJEMEN KEUANGAN lanjutan
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