STANDAR AKUNTANSI KEUANGAN YANG TELAH
39. PENYAJIAN KEMBALI LAPORAN KEUANGAN KONSOLIDASIAN
39. RESTATEMENT OF
CONSOLIDATED FINANCIAL STATEMENTS Kelompok Usaha menyajikan kembali laporan keuangan konsolidasian tanggal 31 Desember 2014 dan 1 Januari 201431 Desember 2013, serta untuk tahun yang berakhir pada tanggal 31 Desember 2014, sehubungan dengan penerapan secara retrospektif PSAK 24 Revisi 2013, “Imbalan Kerja” yang berlaku efektif sejak tanggal 1 Januari 2015 Catatan 2b. The Group restated the consolidated financial statements as of December 31, 2014 and January 1, 2014December 31, 2013, and for the year ended December 31, 2014, due to the retrospective application of PSAK 24 Revised 2013, Employee Benefits that have been effective since January 1, 2015 Note 2b. Penyesuaian atas akun-akun yang terdampak penyajian kembali laporan keuangan konsolidasian tersebut di atas sesuai dengan ketentuan penerapan standar akuntansi yang telah direvisi dan berlaku efektif sejak tanggal 1 Januari 2015. Manajemen berkeyakinan bahwa hal tersebut di atas tidak berdampak pada penyajian laporan keuangan konsolidasian Kelompok Usaha tanggal 31 Desember 2015 dan untuk tahun yang berakhir pada tanggal tersebut. The adjustments on the accounts affected by the restatement of consolidated financial statements as mentioned above in accordance with the application requirement of revised accounting standards that have been effective since January 1, 2015. Management believes that the abovementioned matter does not affect the presentation of the consolidated financial statements of the Group as of December 31, 2015 and for the year then ended. Ikhtisar angka-angka sebagaimana dilaporkan sebelumnya, penyesuaian dan angka-angka setelah penyajian kembali adalah sebagai berikut: Summary of amounts previously reported, the adjustments and the restated amounts are as follows: 31 Desember 2014December 31, 2014 Penerapan PSAK 24 Dilaporkan Revisi 2013 Sebelumnya Application of Disajikan As Previously PSAK 24 Kembali Reported Revised 2013 As Restated Laporan posisi keuangan Consolidated statement of konsolidasian financial position Aset Assets Aset pajak tangguhan 28.439 2.736 25.703 Deferred tax assets Total aset 1.871.043 2.736 1.868.307 Total assetsParts
» LAPORAN KEUANGAN 31 DESEMBER 2015
» Pendirian Perusahaan dan Informasi Umum Establishment of the Company and General
» Pendirian Perusahaan dan Informasi Umum lanjutan
» Establishment of the Company and General Information continued
» Penawaran Umum Efek Perusahaan Company’s Public Offering
» Komisaris, Direksi dan Karyawan Commissioners, Directors and Employees
» Komisaris, Direksi dan Karyawan lanjutan Commissioners, Directors and Employees
» Struktur Kelompok Usaha Group Structure
» Dasar Penyusunan Laporan Keuangan Konsolidasian
» Basis of Presentation of The Consolidated Financial Statements
» Perubahan kebijakan akuntansi Changes of accounting principles
» Perubahan kebijakan akuntansi lanjutan Changes
» Prinsip-prinsip Konsolidasian Principles of Consolidation
» Prinsip-prinsip Konsolidasian lanjutan Principles of Consolidation continued
» Kas dan Setara Kas Cash and Cash Equivalents
» Transaksi dengan Pihak-pihak Berelasi Transactions with Related Parties
» Kombinasi Bisnis Entitas Sepengendali
» Business Combinations of Entities under
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya Dibayar di Muka Prepaid Expenses Aset Tetap Fixed Assets
» Aset Tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Fixed Assests continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Fixed Assets continued Sewa Leases
» Sewa lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Leases continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penurunan Nilai Aset Non-keuangan Impairment of Non-financial Assets
» Penurunan Nilai SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penghasilan dan Beban SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Revenue and Expense SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penghasilan dan Beban lanjutan
» Revenue and Expense continued
» Imbalan Kerja Employee Benefits
» Biaya Penelitian dan Pengembangan Research and Development Costs
» Transaksi dan Saldo dalam Mata Uang Asing
» Foreign Currency Perpajakan Taxation
» Perpajakan lanjutan Taxation continued
» Laba per Saham Earnings per Share
» Segmen Operasi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Operating Segments SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Instrumen Keuangan Financial Instruments
» Instrumen Keuangan lanjutan Financial Instruments continued
» IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
» Provisi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Provisions SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Peristiwa setelah Periode Pelaporan Events after the Reporting Period
» Biaya Emisi Saham SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» PERTIMBANGAN, ESTIMASI DAN ASUMSI
» Evaluasi Individual Individual Assessment
» Collective Assessment PERTIMBANGAN, ESTIMASI DAN ASUMSI
» Collective Assessment continued PERTIMBANGAN, ESTIMASI DAN ASUMSI
» PIUTANG USAHA ACCOUNTS RECEIVABLE - TRADE
» PIUTANG USAHA lanjutan ACCOUNTS RECEIVABLE - TRADE continued
» PIUTANG LAIN-LAIN OTHER RECEIVABLES
» PERSEDIAAN INVENTORIES LAPORAN KEUANGAN 31 DESEMBER 2015
» PERSEDIAAN lanjutan INVENTORIES continued
» UANG MUKA ADVANCES LAPORAN KEUANGAN 31 DESEMBER 2015
» ASET TETAP lanjutan FIXED ASSETS continued
» ASET TIDAK LANCAR LAINNYA OTHER NON-CURRENT ASSETS UTANG USAHA ACCOUNTS PAYABLE - TRADE
» UTANG LAIN-LAIN - PIHAK KETIGA ACCOUNTS PAYABLE - OTHERS - THIRD PERPAJAKAN TAXATION
» PERPAJAKAN lanjutan TAXATION continued PERPAJAKAN lanjutan TAXATION continued
» BEBAN AKRUAL ACCRUED EXPENSES
» PROVISI JANGKA PENDEK SHORT-TERM PROVISION LIABILITAS IMBALAN
» LIABILITAS IMBALAN LAPORAN KEUANGAN 31 DESEMBER 2015
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTEREST
» TAMBAHAN MODAL DISETOR - NETO lanjutan ADDITIONAL
» SALDO LABA RETAINED EARNINGS
» PENJUALAN NETO lanjutan NET SALES continued
» BEBAN POKOK PENJUALAN COST OF GOODS SOLD
» BEBAN PENJUALAN SELLING EXPENSES
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» BEBAN OPERASI LAINNYA OTHER OPERATING EXPENSES
» PENGHASILAN OPERASI LAIN OTHER OPERATING INCOME
» PENGHASILAN KEUANGAN FINANCE INCOME
» BEBAN KEUANGAN FINANCE COSTS
» LABA PER SAHAM EARNINGS PER SHARE SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI BALANCES AND
» SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI lanjutan BALANCES AND
» SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI lanjutan
» BALANCES AND LAPORAN KEUANGAN 31 DESEMBER 2015
» PERJANJIAN-PERJANJIAN SIGNIFIKAN SIGNIFICANT AGREEMENTS
» PERJANJIAN-PERJANJIAN SIGNIFIKAN LAPORAN KEUANGAN 31 DESEMBER 2015
» SEGMEN OPERASI OPERATING SEGMENTS
» SEGMEN OPERASI lanjutan OPERATING SEGMENTS continued
» NILAI WAJAR DARI INSTRUMEN KEUANGAN FAIR VALUE OF FINANCIAL INSTRUMENTS
» NILAI WAJAR DARI INSTRUMEN KEUANGAN lanjutan
» FAIR VALUE OF FINANCIAL INSTRUMENTS continued
» TUJUAN DAN LAPORAN KEUANGAN 31 DESEMBER 2015
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING
» ASSETS AND LAPORAN KEUANGAN 31 DESEMBER 2015
» STANDAR AKUNTANSI KEUANGAN YANG TELAH FINANCIAL ACCOUNTING STANDARD ISSUED BUT NOT YET EFFECTIVE
» STANDAR AKUNTANSI KEUANGAN YANG TELAH
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