ASET DAN LIABILITAS KEUANGAN Lanjutan
32. PERNYATAAN
STANDAR AKUNTANSI KEUANGAN PSAK DAN INTERPRETASI STANDAR AKUNTANSI KEUANGAN ISAK BARU DAN REVISI Ikatan Akuntan Indonesia telah menerbitkan PSAK dan ISAK yang berlaku efektif pada periode yang dimulai 1 Januari 2014 dan 1 Januari 2015 sebagai berikut: Berlaku Efektif 1 Januari 2014: ‐ ISAK No. 27, “Pengalihan Aset dari Pelanggan”. ‐ ISAK No. 28, “Pengakhiran Liabilitas Keuangan dengan Instrumen Ekuitas”. Berlaku Efektif 1 Januari 2015 namun penerapan dini sebelum 1 Januari 2015 tidak diijinkan: ‐ PSAK No. 1 Revisi 2013, “Penyajian Laporan Keuangan”. ‐ PSAK No. 4 Revisi 2013, “Laporan Keuangan Tersendiri”. ‐ PSAK No. 15 Revisi 2013, “Investasi pada Entitas Asosiasi dan Ventura Bersama”. ‐ PSAK No. 24 Revisi 2013, “Imbalan Kerja”. ‐ PSAK No. 65, “Laporan Keuangan Konsolidasian”. ‐ PSAK No. 66, “Pengaturan Bersama”. ‐ PSAK No. 67. “Pengungkapan Kepentingan dalam Entitas Lain”. ‐ PSAK No. 68, “Pengukuran Nilai Wajar”. Perseroan masih mengevaluasi dampak penerapan PSAK dan ISAK di atas dan belum dapat menentukan dampak dari penerapan PSAK dan ISAK tersebut terhadap Laporan Keuangan.32. NEW AND REVISED STATEMENTS OF FINANCIAL ACCOUNTING STANDARDS
SFAS AND INTERPRETATIONS OF FINANCIAL ACCOUNTING STANDARDS IFAS. The Indonesian Institute of Accountants has issued the following SFAS, IFAS and PPSAK which will be effective for annual periods beginning January 1, 2014 and January 1, 2015 as follows: Effective on January 1, 2014: ‐ IFAS No. 27, “Transfer of Assets from Customers”. ‐ IFAS No. 28, “Extinguishing Financial Liabilities with Equity Instruments”. Effective on January 1, 2015 but early adoption prior to January 1, 2015 is not permitted: - SFAS No. 1 2013 Revision, “Presentation of Financial Statements”. - SFAS No. 4 2013 Revision, “Separate Financial Statements”. - SFAS No. 15 2013 Revision, “Investments in Associates and Joint Ventures”. ‐ SFAS No. 24 2013 Revision, “Employee Benefits”. - SFAS No. 65, “Consolidated Financial Statements”. ‐ SFAS No. 66, “Joint Arrangements”. - SFAS No. 67. “Disclosure of Interest in Other Entities”. - SFAS No. 68, “Fair Value Measurement”. The Company is still evaluating the effects of these revised SFASs and IFASs and has not yet determined the related effects on the Financial Statements33. KOMITMEN
Pada tahun 2013, Perseroan mengadakan beberapa perjanjian terkait pembangunan aset tetap. Rincian per 31 Desember 2013 adalah sebagai berikut:33. COMMITMENTS
In 2013, the Company entered into several agreements related to the construction of fixed assets. The details as of December 31, 2013 are as follows: Aset Tetap: Fixed Assets: Nilai Kontrak 73.187 Contract Value Dikurangi: Aset dalam Penyelesaian 36.204 Less: Assets under Construction Kontrak Telah ada Tetapi Belum Disajikan Contracted but not Provided for in the dalam Laporan Keuangan 36.983 Financial StatementsParts
» Akasha Wira International Tbk 2013
» 0.67 Akasha Wira International Tbk 2013
» Credit Risk Akasha Wira International Tbk 2013
» Risiko Kredit Akasha Wira International Tbk 2013
» Risiko Nilai Tukar Mata Uang
» Risiko Suku Bunga Akasha Wira International Tbk 2013
» Risk of Foreign Exchange Rate
» Interest Rate Risk Akasha Wira International Tbk 2013
» Liquidity Risk Akasha Wira International Tbk 2013
» Price Risk Akasha Wira International Tbk 2013
» Risk of Competition Akasha Wira International Tbk 2013
» Risiko Likuiditas Akasha Wira International Tbk 2013
» Risiko Harga Akasha Wira International Tbk 2013
» Risiko Persaingan Akasha Wira International Tbk 2013
» UMUM a. Risk of Termination of License Agreement with Nestlé, SA.
» GENERAL a. Risk of Termination of License Agreement with Nestlé, SA.
» UMUM Lanjutan Risk of Termination of License Agreement with Nestlé, SA.
» GENERAL Continued Pendirian dan Informasi Umum Lanjutan
» Risk of Changes in Laws and Regulations Establishment and General Information
» Penawaran Umum Efek Perseroan
» UMUM Lanjutan Public Offfering of the Company’s
» Penawaran Umum Efek Perseroan Lanjutan
» GENERAL Continued Dewan Komisaris, Direksi, Komite Audit
» Public Offfering of the Company’s
» UMUM Lanjutan Boards of Commissioners, Directors, Audit Committee and Employees
» GENERAL Continued Boards of Commissioners, Directors, Audit Committee and Employees
» IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN Lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN Lanjutan
» Piutang Usaha dan Piutang Bukan Usaha Beban Ditangguhkan
» Deferred Expenses Akasha Wira International Tbk 2013
» Investment Properties Akasha Wira International Tbk 2013
» Aset Tetap dan Penyusutan Lanjutan
» Fixed Assets and Depreciation Continued
» Transaksi Sewa Lanjutan Akasha Wira International Tbk 2013
» Lease Transactions Continued Akasha Wira International Tbk 2013
» Instrumen Keuangan Financial Instruments Instrumen Keuangan Lanjutan
» Instrumen Keuangan Lanjutan Instrumen Keuangan Lanjutan
» Instrumen Keuangan Lanjutan Akasha Wira International Tbk 2013
» 1 Aset Keuangan Lanjutan Penghentian Pengakuan Aset Keuangan
» 2 Liabilitas Keuangan dan Instrumen Ekuitas
» Financial Instruments Akasha Wira International Tbk 2013
» 2 Financial Liabilities and Equity
» 2 Liabilitas Keuangan dan Instrumen Ekuitas Lanjutan
» 2a Liabilitas Keuangan Penghentian Pengakuan Liabilitas
» 2b Instrumen Ekuitas Akasha Wira International Tbk 2013
» 2a Financial Liabilities Continued Derecognition of Financial Liabilities
» 2b Equity Instruments Akasha Wira International Tbk 2013
» 4 Estimasi Nilai Wajar Akasha Wira International Tbk 2013
» Laba per Saham Akasha Wira International Tbk 2013
» SUMMARY OF SIGNIFICANT ACCOUNTING
» Earnings per Share Akasha Wira International Tbk 2013
» PIUTANG USAHA Management Use of Judgment,
» TRADE RECEIVABLES Management Use of Judgment,
» UANG MUKA DAN BIAYA DIBAYAR DIMUKA
» ADVANCES AND PREPAYMENTS Management Use of Judgment,
» UANG MUKA DAN BIAYA DIBAYAR DIMUKA PAJAK DIBAYAR
» REFUNDABLE DEPOSITS Management Use of Judgment,
» UANG JAMINAN Lanjutan Management Use of Judgment,
» ASET TETAP Management Use of Judgment,
» FIXED ASSETS Continued Management Use of Judgment,
» ASET TETAP FIXED ASSETS Continued
» SHORT-TERM BANK LOAN Management Use of Judgment,
» UTANG USAHA Management Use of Judgment,
» TRADE PAYABLES Continued Management Use of Judgment,
» UTANG PAJAK Management Use of Judgment,
» TAXES PAYABLE Management Use of Judgment,
» UTANG BUKAN USAHA DAN BEBAN MASIH
» NON-TRADE PAYABLES AND ACCRUED EXPENSES
» PINJAMAN BANK JANGKA PANJANG
» LONG-TERM BANK Management Use of Judgment,
» LONG-TERM BANK LOAN Continued
» IMBALAN KERJA Management Use of Judgment,
» EMPLOYEE Management Use of Judgment,
» IMBALAN KERJA Lanjutan Management Use of Judgment,
» EMPLOYEE BENEFITS Continued Management Use of Judgment,
» MODAL SAHAM Management Use of Judgment,
» SHARE Management Use of Judgment,
» TAMBAHAN MODAL Management Use of Judgment,
» ADDITIONAL PAID-IN CAPITAL Management Use of Judgment,
» PENYISIHAN SALDO LABA UNTUK CADANGAN UMUM
» APPROPRIATION FOR GENERAL RESERVE
» PENJUALAN BERSIH Management Use of Judgment,
» NET SALES Management Use of Judgment,
» BEBAN POKOK PENJUALAN Management Use of Judgment,
» BEBAN POKOK PENJUALAN Lanjutan
» COST OF GOODS SOLD Continued
» BEBAN PENJUALAN Management Use of Judgment,
» SELLING Management Use of Judgment,
» PENGHASILAN BEBAN LAIN-LAIN Management Use of Judgment,
» PENGHASILAN KEUANGAN Management Use of Judgment,
» FINANCE Management Use of Judgment,
» BIAYA KEUANGAN Management Use of Judgment,
» PAJAK PENGHASILAN Management Use of Judgment,
» INCOME Management Use of Judgment,
» PAJAK PENGHASILAN Lanjutan Management Use of Judgment,
» PERJANJIAN YANG Management Use of Judgment,
» SIGNIFICANT Management Use of Judgment,
» PERJANJIAN YANG SIGNIFIKAN Lanjutan
» SIGNIFICANT AGREEMENTS Continued Management Use of Judgment,
» ASET DAN LIABILITAS MONETER DALAM
» MONETARY ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES
» INFORMASI SEGMEN Management Use of Judgment,
» SEGMENT Management Use of Judgment,
» INFORMASI SEGMEN Lanjutan Management Use of Judgment,
» SEGMENT INFORMATION Continued ASET DAN LIABILITAS KEUANGAN FINANCIAL ASSETS AND LIABILITIES
» ASET DAN LIABILITAS KEUANGAN Lanjutan FINANCIAL ASSETS AND LIABILITIES Continued
» ASET DAN LIABILITAS KEUANGAN Lanjutan
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