Aset dan Liabilitas Moneter Bersih dalam Mata Uang Asing

formerly PT Mitra Megatama Perkasa and its Subsidiaries Notes to Consolidated Financial Statements For the Years Ended December 31, 2016 And 2015 Figures are Presented in of Rupiah, unless Otherwise Stated - 60 - 6. PSAK No. 67, Pengungkapan Kepentingan dalam Entitas Lain tentang Entitas Investasi: Penerapan Pengecualian Konsolidasi 6. PSAK No. 67, Disclosure of Interests in Other Entities regarding Investment Entities: Applying the Consolidation Exception 7. PSAK No. 68, Pengukuran Nilai Wajar 7. PSAK No. 68, Fair Value Measurement b. Standar Akuntansi Keuangan Berlaku Efektif 1 Januari 2017 dan 2018 b. Financial Accounting Standards Effective January 1, 2017 and 2018 Ikatan Akuntan Indonesia telah menerbitkan Pernyataan Standar Akuntansi Keuangan PSAK baru, amandemen PSAK, dan Interpretasi Standar Akuntansi Keuangan ISAK baru yang akan berlaku efektif pada periode yang dimulai 1 Januari 2017, kecuali Amandemen PSAK No. 16 dan PSAK No. 69 yang berlaku efektif 1 Januari 2018: The Indonesia Institute of Accountants has issued the following new Statement of Financial Accounting Standards PSAK, amendments to PSAKs and new Interpretation of Financial Accounting Standards ISAK which will be effective for annual period beginning January 1, 2017, except for Amendment to PSAK No. 16 and PSAK No. 69 which will be effective on January 1, 2018: PSAK PSAK 1. PSAK No. 1, Penyajian Laporan Keuangan: Prakarsa Pengungkapan 1. PSAK No. 1, Presentation of Financial Statements: Disclosure Initiative 2. PSAK No. 16, Agrikultur: Tanaman Produktif 2. PSAK No. 16, Agriculture: Bearer Plants 3. PSAK No. 69, Agrikultur 3. PSAK No. 69, Agriculture ISAK ISAK 1. ISAK No. 31, Interpretasi atas Ruang Lingkup PSAK 13: Properti Investasi 1. ISAK No. 31, Interpretation of Framework of PSAK 13: Investment Properties Grup memperkirakan bahwa penerapan PSAK dan ISAK di atas tidak berdampak signifikan terhadap laporan keuangan konsolidasian. The Group does not expect that the above PSAKs and ISAK will have significant impact on the consolidated financial statements.