PT SOECHI LINES TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Periode Tiga Bulan yang Berakhir pada
Tanggal-tanggal 31 Maret 2016 dan 2015, Tahun yang berakhir pada Tanggal
31 Desember 2015 Disajikan Dalam Dolar AS, kecuali Dinyatakan Lain
PT SOECHI LINES TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS Three Month Periods Ended
March 31, 2016 and 2015, Years Ended December 31, 2015
Expressed in US Dollar, unless Otherwise Stated
41
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
y. Standar Akuntansi Baru lanjutan y. New Accounting Standards continued
- PSAK No. 48 Revisi
2014, “Penurunan Nilai Aset”;
- PSAK No. 48 Revised 2014, “Impairment
of Assets”; -
PSAK No. 50 Revisi 2014, “Instrumen
Keuangan: Penyajian”; - PSAK No. 50 Revised
2014, “Financial Instruments: Presentation”;
- PSAK No. 55 Revisi
2014, “Instrumen Keuangan: Pengakuan dan Pengukuran”;
- PSAK No. 55 Revised 2014, “Financial
Instruments: Recognition
and Measurement”;
- PSAK No. 60 Revisi
2014, “Instrumen Keuangan: Pengungkapan”;
- PSAK No. 60 Revised 2014, “Financial
Instruments: Disclosures”; -
PSAK No. 65, “Laporan Keuangan Konsolidasian”;
- PSAK No. 65, “Consolidated Financial
Statements”; -
PSAK No. 66, “Pengaturan Bersama”; -
PSAK No. 66, “Joint Arrangements”; -
PSAK No.
67, “Pengungkapan
Kepentingan dalam Entitas Lain”;
- PSAK No. 67, “Disclosure of Interests in
Other Entities”; -
PSAK No. 68, “Pengukuran Nilai Wajar”; -
PSAK No. 68, “Fair Value Measurement”. -
ISAK No. 15 Revisi 2014, “Batas Aset
Imbalan Pasti, Persyaratan Pendanaan Minimum dan Interaksinya”;
- ISAK No. 15 Revised 2014, “Limits of
Defined Benefit Assets, Minimum Funding Requirements and their Interaction”;
- ISAK No. 26 Revisi
2014, “Penilaian Kembali Derivatif Melekat”.
- ISAK No.
26 Revised
2014, “Reassessment of Embedded Derivatives”.
Pada tahun 2015, Dewan Standar Akuntansi Keuangan
Ikatan Akuntan
Indonesia DSAK IAI telah mengesahkan penyesuaian
dan revisi atas beberapa standar akuntansi dan
interpretasi baru
yang mungkin
berdampak pada
laporan keuangan
konsolidasian. In 2015, the Financial Accounting Standards
Board of Indonesian Institute of Accountants DSAK IAI has ratified improvements and
revisions to several accounting standards and new interpretations that may have certain
impacts
on the
consolidated financial
statements. Revisi standar akuntansi dan interpretasi baru
yang berlaku
untuk laporan
keuangan konsolidasian yang periodenya dimulai pada
atau setelah tanggal 1 Januari 2016: The following revised accounting standards
and new interpretation which are effective for consolidated financial statements for the
period commencing from on or after January 1, 2016:
- PSAK No. 4 Revisi
2015, “Laporan Keuangan Tersendiri”;
- PSAK No. 4 Revised 2015,
“Separate Financial Statements”;
- PSAK No. 15 Revisi 2015,
“Investasi pada Entitas Asosiasi dan Ventura
Bersama”; -
PSAK No.
15 Revised
2015, “Investments in Associates and Joint
Ventures”; -
PSAK No. 16 Revisi 2015, “Aset Tetap”;
- PSAK No. 16 Revised 2015, “Fixed
Assets”; -
PSAK No. 19 Revisi 2015, “Aset
Takberwujud ”;
- PSAK No. 19
Revised 2015, “Intangible Asset
s”; -
PSAK No. 24 Revisi 2015, “Imbalan
Kerja ”;
- PSAK No. 24 Revised 2015,
“Employee Benefits”;
- PSAK No. 65 Revisi 2015,
“Laporan Keuangan Konsolidasian”;
- PSAK
No. 65
Revised 2015,
“Consolidated Financial Statements”; -
PSAK No. 66 Revisi 2015, “Pengaturan
Bersama”; -
PSAK No. 66 Revised 2015, “Joint
Arrangements”; -
PSAK No.
67 Revisi
2015, “Pengungkapan
Kepentingan dalam
Entitas Lain”; -
PSAK No. 67 Revised 2015 , “Disclosure
of Interests in Other Entities”; -
ISAK No. 30 , “Pungutan”.
- ISAK No. 30, “Levy”.
PT SOECHI LINES TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN Periode Tiga Bulan yang Berakhir pada
Tanggal-tanggal 31 Maret 2016 dan 2015, Tahun yang berakhir pada Tanggal
31 Desember 2015 Disajikan Dalam Dolar AS, kecuali Dinyatakan Lain
PT SOECHI LINES TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS Three Month Periods Ended
March 31, 2016 and 2015, Years Ended December 31, 2015
Expressed in US Dollar, unless Otherwise Stated
42
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
