ACCOUNTING STANDARDS (“FAS”) AND AUSTRALIAN FAS

ACCOUNTING STANDARDS (“FAS”) AND AUSTRALIAN FAS

Laporan keuangan konsolidasian interim disusun The interim consolidated financial statements are berdasarkan SAK di Indonesia yang dalam hal-hal

prepared based on Indonesian FAS which, to some tertentu berbeda dengan SAK di Australia. Efektif

extent, differ from those in Australia (“Australian sejak tanggal 1 Januari 2005, Australia telah

FAS”). Effective from January 1, 2005, Australia has menerapkan SAK Australia. Perbedaan yang

implemented Australian FAS. Significant differences signifikan antara SAK di Indonesia dan SAK di

between Indonesian FAS and Australian FAS which Australia yang relevan dengan Grup dijelaskan

relevant to the Group are explained as follows: sebagai berikut:

a) Indonesian FAS do not allow amortisation of amortisasi hak atas tanah kecuali dalam kondisi

a) SAK di Indonesia tidak memperkenankan

land-rights, with several exceptions under tertentu. Pengecualian tersebut dalam hal

circumstances. These certain terdapat penurunan kualitas tanah, pemakaian

certain

circumstances relate to the impairment of the tanah di daerah terpencil yang bersifat sementara

quality of land, temporary use of land in remote dan prediksi manajemen atas kepastian

areas and management’s assessment that it is perpanjangan hak kemungkinan besar tidak

unlikely to obtain renewal of the land rights. diperoleh.

Berdasarkan SAK di Australia, hak atas tanah Under Australian FAS, land rights are assessed ditelaah apabila risiko dan hasil yang terkait

if the risks and rewards incidental to the dengan kepemilikan tanah secara substansi telah

ownership of the land are substantially ditransfer dari lessor kepada lessee dan dapat

transferred by the lessor to the lessee and diklasifikasikan sebagai sewa pembiayaan. SAK

would be classified as a capital lease. di Australia mengharuskan hak atas tanah yang

Australian FAS require land rights that are valid memiliki jangka waktu tertentu, walaupun dapat

only for certain periods, although they could be diperpanjang, harus diamortisasi selama jangka

extended, to be amortised over the lease term waktu hak atas tanah.

of the land rights.

b) From January 1, 2011, there is no difference perbedaan antara SAK di Indonesia dan Australia

b) Sejak tanggal 1 Januari 2011, tidak ada

between Indonesian and Australian FAS in terkait hal berikut. Sebelum 1 Januari 2011, SAK

relation to the below. Prior to January 1, 2011, di Indonesia memperbolehkan amortisasi goodwill

Indonesian FAS allowed goodwill amortisation dan pengakuan goodwill negatif. Jika imbalan

and the recognition of negative goodwill. If the yang dialihkan lebih rendah daripada nilai wajar

cost of acquisition is less than the fair value of aset neto teridentifikasi entitas yang diakuisisi,

the net assets of the subsidiary acquired, the nilai wajar dari aset nonmoneter dikurangkan

fair value on non-monetary assets should be secara proporsional sampai selisih tereliminasi.

reduced proportionately until the difference is Jika tidak tereliminasi penuh, sisa selisih diakui

eliminated. If it is not possible to completely sebagai goodwill negatif dan diperlakukan

eliminate the difference by reducing the fair sebagai penghasilan yang ditangguhkan dan

value of non-monetary assets, the remaining diamortisasi selama periode tertentu. Sejak 1

difference is recognised as a negative goodwill Januari 2011, SAK di Indonesia tidak lagi

and treated as deferred income and amortised mengizinkan

over a certain period. From January 1, 2011, mengharuskan goodwill negatif yang berasal dari

Indonesian FAS no longer permits amortisation kombinasi bisnis lalu dihentikan pengakuannya

of goodwill and requires negative goodwill from dengan melakukan penyesuaian terhadap saldo

prior business combinations to be derecognised laba awal tanggal 1 Januari 2011.

by making an adjustment to the opening retained earnings as at January 1, 2011.

38. SUMMARY OF SIGNIFICANT DIFFERENCES STANDAR AKUNTANSI KEUANGAN (“SAK”) DI

38. IKHTISAR PERBEDAAN SIGNIFIKAN ANTARA

INDONESIAN FINANCIAL INDONESIA DAN DI AUSTRALIA (lanjutan)

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