ASET DAN LIABILITAS DALAM VALUTA ASING lanjutan
41. STANDAR AKUNTANSI
YANG TELAH DISAHKAN NAMUN BELUM BERLAKU EFEKTIF lanjutan41. ACCOUNTING STANDARDS ISSUED BUT NOT YET EFFECTIVE continued
• PSAK No. 16 Penyesuaian 2015: Aset Tetap. Penyesuaian ini mengklarifikasi bahwa dalam PSAK No. 16 dan PSAK No. 19 aset dapat direvaluasi dengan mengacu pada data pasar yang dapat diobservasi terhadap jumlah tercatat bruto ataupun neto. Dan akumulasi penyusutan atau amortisasi adalah perbedaan antara jumlah tercatat bruto dan jumlah tercatat aset tersebut. Jumlah tercatat aset tersebut disajikan kembali pada jumlah revaluasiannya. • SFAS No. 16 2015 Improvement: Property, Plant and Equipment. The improvement clarifies that in SFAS No. 16 and SFAS No. 19 that the asset may be revalued by reference to observable data on either the gross or the net carrying amount. In addition, the accumulated depreciation or amortisation is the difference between the gross and carrying amounts of the asset. Carrying amounts of the asset is restated by revaluated amounts. • PSAK No. 19 Penyesuaian 2015: Aset Takberwujud. Penyesuaian ini mengklarifikasi bahwa dalam PSAK No. 16 dan PSAK No. 19 aset dapat direvaluasi dengan mengacu pada data pasar yang dapat diobservasi terhadap jumlah tercatat bruto ataupun neto. Dan akumulasi penyusutan atau amortisasi adalah perbedaan antara jumlah tercatat bruto dan jumlah tercatat aset tersebut. Jumlah tercatat aset tersebut disajikan kembali pada jumlah revaluasiannya. • SFAS No. 19 2015 Improvement: Intangible Assets. The improvement clarifies that in SFAS No. 16 and SFAS No. 19 that the asset may be revalued by reference to observable data on either the gross or the net carrying amount. In addition, the accumulated depreciation or amortisation is the difference between the gross and carrying amounts of the asset. Carrying amounts of the asset is restated by revaluated amounts. • PSAK No. 25 Penyesuaian 2015: Kebijakan Akuntansi, Perubahan Estimasi Akuntansi dan Kesalahan. Penyesuaian ini memberikan koreksi editorial pada PSAK No. 25 paragraf 27. • SFAS No. 25 2015 Improvement: Accounting Policies, Changes in Accounting Estimates and Errors. The improvement provides editorial correction for paragraph 27 of SFAS No. 25. • PSAK No. 68 Penyesuaian 2015: Pengukuran Nilai Wajar. Penyesuaian ini mengklarifikasi bahwa pengecualian portofolio dalam PSAK 68 dapat diterapkan tidak hanya kelompok aset keuangan dan liabilitas keuangan, tetapi juga diterapkan pada kontrak lain dalam ruang lingkup PSAK No. 55. • SFAS No. 68 2015 Improvement: Fair value Measurement. The improvement clarifies that the portfolio exception in SFAS No. 68 can be applied not only to financial assets and financial liabilities, but also to other contracts within the scope of SFAS No. 55. Bank sedang mengevaluasi dampak dari standar akuntansi tersebut dan belum menentukan dampaknya terhadap laporan keuangan Bank. The Bank is presently evaluating and has not yet determined the effects of these accounting standards on its financial statements.Parts
» Indonesia Improvement Award 2015 Bank QNB Indonesia Tbk 2015
» Pendirian dan Informasi Umum Establishment and General Information
» Addition No. 95. Bank QNB Indonesia Tbk 2015
» Pendirian dan Informasi Umum lanjutan Establishment and General Information
» Penawaran Umum Saham Bank Public Offering of the Banks Shares
» Penawaran Umum Saham Bank lanjutan Public Offering of the Banks Shares
» Dewan Komisaris dan Direksi Boards of Commissioners and Directors
» Dewan Komisaris dan Direksi lanjutan Boards of Commissioners and Directors
» Sekretaris Perusahaan Corporate Secretary
» Kepala Satuan Kerja Audit Internal SKAI
» Laporan Keuangan Bank The Bank’s Financial Statements
» Statement of Compliance UMUM lanjutan GENERAL continued
» Dasar Penyusunan Laporan Keuangan Basis
» Penggunaan pertimbangan, estimasi dan
» Penjabaran Transaksi dan Saldo dalam Valuta Asing
» Foreign Currency SUMMARY OF SIGNIFICANT ACCOUNTING
» Penjabaran Transaksi dan Saldo dalam Valuta Asing lanjutan
» Transaksi dengan Pihak-pihak Berelasi Transactions with Related Parties
» Transaksi dengan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset Keuangan dan Liabilitas Keuangan
» Financial Assets and Financial Liabilities
» Giro pada Bank Indonesia dan Bank-Bank Lain
» Current Accounts with Bank Indonesia and Other Banks
» Penempatan pada Bank Indonesia dan Bank-Bank Lain, Kredit yang Diberikan dan
» Placements with Bank Indonesia and Other Banks, Loans and Securities Purchased
» Tagihan dan Liabilitas Derivatif
» Derivatives Receivable and Payable
» Efek-efek SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Securities SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Efek-efek lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Securities continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Available-for-sale continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pajak Penghasilan Income Taxes
» Aset Tetap SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Fixed Assets SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset Tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Fixed Assets continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Agunan yang Diambil Alih Foreclosed Assets
» Aset Tak Berwujud Intangible Assets
» Aset Tak Berwujud lanjutan Intangible Assets continued
» Identifikasi dan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING lanjutan
» Identifikasi dan Pengukuran Kerugian Penurunan Nilai lanjutan
» Identification SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Simpanan dari Nasabah dan Bank-Bank Lain
» Deposits from Customers and Other Banks
» Tagihan dan Liabilitas Akseptasi Acceptances Receivable and Payable
» Imbalan Pasca-kerja SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Post-employment Benefits SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Imbalan Pasca-kerja lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Post-employment Benefits continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pinjaman Subordinasi Subordinated Loan
» Modal Saham SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Share Capital SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Beban Emisi Saham Shares Issuance Costs
» Laba per Saham Earnings per Share
» Pendapatan dan Beban Bunga Interest Income and Expenses
» Pendapatan dan Beban Bunga lanjutan Interest Income and Expenses continued
» Fees SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pendapatan Bersih SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Segmen Operasi Operating Segment
» Risk Management Framework MANAJEMEN RISIKO
» Risk Management Framework continued
» Risk Management Framework continued Risiko Kredit Credit Risk
» Credit Risk continued MANAJEMEN RISIKO
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued MANAJEMEN RISIKO
» Risiko Pasar lanjutan Market Risk continued
» Market Risk continued MANAJEMEN RISIKO
» Risiko Likuiditas Liquidity Risk
» Liquidity Risk continued MANAJEMEN RISIKO
» Risiko Likuiditas lanjutan FINANCIAL
» Liquidity Risk continued FINANCIAL
» Risiko Likuiditas lanjutan Liquidity Risk continued
» Operational Risk MANAJEMEN RISIKO
» Operational Risk continued MANAJEMEN RISIKO
» Manajemen Modal Capital Management
» Capital Management continued MANAJEMEN RISIKO
» Saling hapus aset dan liabilitas keuangan Offsetting financial asset and liabilities
» MANAJEMEN PENGGUNAAN ESTIMASI Bank QNB Indonesia Tbk 2015
» Sumber utama atas ketidakpastian estimasi Key sources of estimation uncertainty
» PENGGUNAAN ESTIMASI Bank QNB Indonesia Tbk 2015
» Sumber utama atas ketidakpastian estimasi lanjutan
» Key sources of estimation uncertainty continued
» Pertimbangan akuntansi yang penting dalam menerapkan kebijakan akuntansi Bank
» Critical accounting judgments in applying the Bank’s accounting policies
» Pertimbangan akuntansi yang penting dalam menerapkan kebijakan akuntansi
» Critical accounting judgments in applying the Bank’s accounting policies continued
» KAS CASH Bank QNB Indonesia Tbk 2015
» GIRO PADA BANK INDONESIA CURRENT ACCOUNTS WITH BANK INDONESIA
» GIRO PADA BANK-BANK LAIN CURRENT ACCOUNTS WITH OTHER BANKS
» PENEMPATAN PADA BANK INDONESIA DAN BANK-BANK LAIN
» PLACEMENTS WITH BANK INDONESIA AND
» TAGIHAN DAN LIABILITAS DERIVATIF DERIVATIVES RECEIVABLE AND PAYABLE
» EFEK-EFEK YANG DIBELI DENGAN JANJI DIJUAL KEMBALI
» SECURITIES PURCHASED Bank QNB Indonesia Tbk 2015
» EFEK-EFEK YANG DIBELI DENGAN JANJI DIJUAL KEMBALI lanjutan
» KREDIT YANG DIBERIKAN lanjutan LOANS continued
» EFEK-EFEK SECURITIES Bank QNB Indonesia Tbk 2015
» EFEK-EFEK lanjutan SECURITIES continued
» BEBAN DIBAYAR DIMUKA PREPAYMENTS
» ASET TETAP lanjutan FIXED ASSETS continued
» LIABILITAS SEGERA LIABILITIES PAYABLE ON DEMAND
» LIABILITAS SEGERA lanjutan LIABILITIES SIMPANAN DARI NASABAH DEPOSITS FROM CUSTOMERS
» SIMPANAN DARI NASABAH lanjutan DEPOSITS FROM CUSTOMERS continued
» SIMPANAN DARI BANK-BANK LAIN DEPOSITS FROM OTHER BANKS
» PAJAK PENGHASILAN INCOME TAX
» PAJAK PENGHASILAN lanjutan INCOME TAX continued
» LIABILITAS IMBALAN PASCA-KERJA OBLIGATION
» LIABILITAS IMBALAN PASCA-KERJA lanjutan OBLIGATION
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» CADANGAN UMUM DAN WAJIB GENERAL AND LEGAL RESERVE
» CADANGAN UMUM DAN WAJIB lanjutan GENERAL AND LEGAL RESERVE continued
» PENDAPATAN BUNGA - NETO NET INTEREST INCOME
» PENDAPATAN PROVISI DAN KOMISI - NETO NET FEES AND COMMISSION INCOME
» PENYISIHAN KERUGIAN PENURUNAN NILAI ASET KEUANGAN - NETO
» PROVISION FOR IMPAIRMENT LOSSES ON FINANCIAL ASSETS - NET
» BEBAN KARYAWAN PERSONNEL EXPENSES
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» LABA PER SAHAM - DASAR EARNINGS PER SHARE - BASIC
» ASET KEUANGAN Bank QNB Indonesia Tbk 2015
» KUALITAS ASET PRODUKTIF QUALITY OF PRODUCTIVE ASSETS
» SIFAT HUBUNGAN DAN TRANSAKSI DENGAN PIHAK BERELASI
» NATURE OF Bank QNB Indonesia Tbk 2015
» SIFAT HUBUNGAN DAN TRANSAKSI DENGAN PIHAK BERELASI lanjutan
» KOMITMEN DAN KONTINJENSI COMMITMENTS AND CONTINGENCIES
» KOMITMEN DAN KONTINJENSI lanjutan COMMITMENTS
» ASET DAN LIABILITAS DALAM VALUTA ASING ASSETS AND LIABILITIES DENOMINATED IN
» ASET DAN LIABILITAS DALAM VALUTA ASING lanjutan
» ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES continued
» JAMINAN TERHADAP Bank QNB Indonesia Tbk 2015
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