PT XL AXIATA Tbk DAN ENTITAS ANAK AND SUBSIDIARIES
Halaman 19 Page CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN 31 DESEMBER 2015, 2014 DAN 2013
Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DECEMBER 2015, 2014 AND 2013
Expressed in millions of Rupiah, unless otherwise stated
3. IKHTISAR KEBIJAKAN AKUNTANSI PENTING
lanjutan
3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
a. Dasar penyusunan
laporan keuangan
konsolidasian lanjutan a. Basis for preparation of the consolidated
financial statements continued Perubahan
atas Pernyataan
Standar Akuntansi
Keuangan “PSAK”
dan Interpretasi Standar Akuntansi Keuangan
“ISAK” lanjutan Changes to the statements of financial
accounting standards “PSAK” and interpretations of statements of financial
accounting standards “ISAK” continued
Penerapan dari perubahan interpretasi standar akuntansi berikut, yang berlaku efektif sejak
tanggal 1 Januari 2015, tidak menyebabkan perubahan signifikan atas kebijakan akuntansi
Perseroan dan tidak memberikan dampak yang material terhadap jumlah yang dilaporkan di
laporan keuangan konsolidasian tahun berjalan:
-
PSAK 1 revisi 2013 “Penyajian laporan keuangan”
-
PSAK 4 revisi 2013 “Laporan keuangan tersendiri”
-
PSAK 15 revisi 2013 “Investasi pada entitas asosiasi dan ventura bersama”
-
PSAK 24 revisi 2013 “Imbalan kerja”
-
PSAK 46 revisi 2014 ”Pajak penghasilan”
-
PSAK 48 revisi 2013 Penurunan nilai”
-
PSAK 50 revisi 2014 “Instrumen keuangan: Penyajian”
-
PSAK 55 revisi 2013 “Instrumen keuangan: Pengakuan dan Pengukuran”
-
PSAK 60 revisi 2014 ”Instrument Keuangan : Pengungkapan”
-
PSAK 65 revisi 2013 “Laporan keuangan
konsolidasian”
-
PSAK 66 “Pengaturan bersama”
-
PSAK 67 ”Pengungkapan kepentingan dalam entitas lain”
-
ISAK 15 r evisi 2015 “Batas Aset Imbalan
Pasti The adoption of the following revised
interpretation of the accounting standards, which are effective from 1 January 2015, did not
result in substantial changes to the Company’s accounting policies and had no material effect
on the amounts reported for the current year consolidated financial statements:
- PSAK 1 revised 2013 “Presentation of financial statements”
- PSAK 4 revised 2013 “Separate financial statements”
- PSAK 15 revised 2013 “Investment in associates and joint ventures”
- PSAK 24 revised 2013 “Employee benefits” - PSAK 46 revised 2014 “Income tax”
- PSAK 48 revised 2013 “Impairment” - PSAK 50 revised 2014 “Financial
instrument: Presentation” - PSAK 55 revised 2013 “Financial
instrument: Recognition and Measurement - PSAK 60 revised 2014 “Financial
instrument: Disclosure” - PSAK 65 revised 2013 “Consolidated
financial statements” - PSAK 66 “Joint arrangements”
- PSAK 67 “Disclosures of interests in other entities”
- ISAK 15 revised 2015 “The limit on a defined benefit asset”
-
ISAK 26 revisi 2013 “Penilaian ulang derivatif melekat”
- ISAK 26 revised 2013 “Revaluation of embedded derivative”
-
Pencabutan PSAK 12 revisi 2009 “Bagian partisipasi ventura bersama”
-
Pencabutan ISAK 7 Konsolidasi entitas bertujuan khusus
-
Pencabutan ISAK
12 Pengendalian
bersama entitas: Kontribusi non moneter oleh venturer
- Withdrawal of PSAK 12 revised 2009 “Interest in joint venture”
- Withdrawal of ISAK 7 Consolidation - special purpose entities
- Withdrawal of ISAK 12 Jointly controlled entities: Non monetary contribution by
venturers
PT XL AXIATA Tbk DAN ENTITAS ANAK AND SUBSIDIARIES
Halaman 20 Page CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN 31 DESEMBER 2015, 2014 DAN 2013
Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DECEMBER 2015, 2014 AND 2013
Expressed in millions of Rupiah, unless otherwise stated
3. IKHTISAR KEBIJAKAN AKUNTANSI PENTING
lanjutan
3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
a. Dasar penyusunan
laporan keuangan
konsolidasian lanjutan a. Basis for preparation of the consolidated
financial statements continued Perubahan
atas Pernyataan
Standar Akuntansi
Keuangan “PSAK”
dan Interpretasi Standar Akuntansi Keuangan
“ISAK” lanjutan Changes to the statements of financial
accounting standards
“PSAK” and
interpretations of statements of financial accounting st
andards “ISAK” continued
Revisi, standar baru dan pencabutan atas standar di atas akan berlaku efektif pada tahun
buku yang dimulai 1 Januari 2015 dan penerapan dini tidak di perkenankan.
The revised, new standards and withdrawal of standards above will become effective for the
annual period beginning 1 January 2015 and early implementation is prohibited.
Standar baru, revisi dan interpretasi yang telah diterbitkan, namun belum berlaku efektif untuk
tahun buku yang dimulai pada atau setelah tanggal 1 Januari 2016 adalah sebagai berikut:
- PSAK 1 revisi 2
015 “Penyajian Laporan Keuangan”
- PSAK 4 revisi 2015 “Laporan keuangan
tersendiri” -
PSAK 5 revisi 2015 “Segmen Operasi” -
PSAK 7 revisi 2015 “Pengungkapan Pihak – pihak berelasi”
- PSAK 15
revisi 2015 “Investasi pada entitas asosiasi dan ventura bersama”
- PSAK 16 revisi 2015 “Aset tetap”
- PSAK 19 revisi 2015 “Aset takberwujud”
- PSAK 22 revisi 2015 “Kombinasi Bisnis”
- PSAK 24 revisi 2015 “Imbalan kerja”
- PSAK 25 revisi 2015 “Kebijakan
Akuntansi, Perubahan Estimasi Akuntansi dan kesalahan”
- PSAK 53 revisi 2015 “Pembayaran
Berbasis Saham” -
PSAK 65 revisi 2015 “Laporan keuangan konsolidasian”
- PSAK 66 revisi 2015 “Pengaturan
bersama” -
PSAK 67 revisi 2015 “Pengungkapan kepentingan dala
m entitas lain” -
PSAK 68 revisi 2015 “Pengukuran Nilai Wajar”
- ISAK 30 revisi 2015 “Pungutan”
- ISAK 31 revisi 2015 “Interpretasi atas
Ruang Lingkup
PSAK 13
“Properti investasi”
New standards,
amendments and
interpretations issued but not yet effective for the financial year beginning 1 January 2016 are as
follows: -
PSAK 1 revised 2015 “Presentation of financial statements
- PSAK 4 revised 2015 “Separate financial
statements” -
PSAK 5 revised 2015 “Operating Segment” -
PSAK 7 revised 2015 “Related Party
Disclosure” -
PSAK 15 revised 2015 “Investment in associates and joint ventures”
- PSAK 16 revised 2015 “Fixed asset”
- PSAK 19 revised 2015 “Intangible asset”
- PSAK 22 revised 2015 “Business
combination” -
PSAK 24 revised 2015 “Employee benefits”
- PSAK 25 revised 2015 “Accounting policies,
Changes in Accounting Estimates and Errors”
- PSAK 53 revised 2015 “Share Based
Payment” -
PSAK 65 revised 2015 “Consolidated financial statements”
- PSAK
66 revised
2015 “Joint
arrange ments”
- PSAK 67 revised 2015 “Disclosures of
interests in other entities” -
PSAK 68 revised 2015 “Fair Value Measurement”
- ISAK 30 revised 2015 “Collection”
- ISAK 31 revised 2015 “Interpretation of
PSAK 13 “Investing properties”
Pada tanggal pengesahan laporan keuangan konsolidasian, manajemen masih mempelajari
dampak yang mungkin timbul dari penerapan standar baru dan revisi tersebut terhadap
laporan keuangan konsolidasian Perseroan. As at the authorization date of these consolidated
financial statements, the Company is still evaluating the potential impact of these new and
revised PSAK to its consolidated financial statements.
