Perubahan kebijakan akuntansi lanjutan Changes in accounting policies continued
2. IKHTISAR
KEBIJAKAN AKUNTANSI YANG PENTING lanjutan2. SUMMARY
OF SIGNIFICANT ACCOUNTING POLICIES continuedb. Perubahan kebijakan akuntansi lanjutan
b. Changes in accounting policies continued
- Revisi PSAK 38 - Kombinasi Bisnis entitas Sepengendali, - Revisi PSAK 60 - Instrumen Keuangan: Pengungkapan, - Pencabutan PSAK 51 Revisi 2003 - Akuntansi Kuasi Reorganisasi. - Revision to SFAS 38 - Business Combination of Entities Under Common Control, - Revision to SFAS 60 - Financial Instrument: Disclosures - Withdrawal of SFAS 51 Revised 2013 - Accounting for Quasi Reorganisation. Berikut ini adalah penerapan PSAK baru yang relevan dengan operasi Grup dan memberikan dampak signifikan pada laporan keuangan konsolidasian. The following is the new SFAS which relevant to the Group’s operations and have a significant impact to the consolidated financial statements. PSAK 60: “Instrumen Keuangan: Pengungkapan” SFAS 60: “Financial Instruments: Disclosures” Pada tanggal 19 Oktober 2012, DSAK-IAI mengeluarkan penyesuaian atas PSAK 60 di atas yang efektif pada tanggal 1 Januari 2013. Penerapan dini atas penyesuaian tersebut diperkenankan. Penyesuaian tersebut terutama terkait dengan pengungkapan atas aset keuangan, termasuk pencabutan atas ketentuan penyajian untuk: On 19 October 2012, DSAK-IAI issued improvements to the above SFAS 60 which was effective 1 January 2013. Early adoption of the improvements is permitted. The improvements mainly relate to the disclosure of financial assets; including the removal of the requirement to disclose: x Nilai wajar atas agunan yang digunakan sebagai jaminan; dan x Nilai tercatat atas aset keuangan yang belum jatuh tempo dan tidak mengalami penurunan nilai yang telah dinegosiasi ulang. x Fair value of collateral held as security; and x Carrying amount of financial asset that are neither past due nor impaired whose terms have been renegotiated. Grup telah memutuskan untuk melakukan penerapan dini atas penyesuaian PSAK 60 tersebut sejak 1 Januari 2012. The Group has decided to early adopt the improvements made to SFAS 60 above starting 1 January 2012.c. Aset dan liabilitas keuangan
Parts
» Bank Negara Indonesia Tbk 2013
» Penggantian Anggota Dewan Komisaris dan Pengangkatan Anggota Direksi Penetapan Akuntan Publik
» Pemberian Kredit Organisasi dan Sumber Daya Manusia
» Persetujuan Rencana Bisnis Bank RBB dan Laporan Pengawasan Realisasi RBB
» Risiko Operasional Pandu Djajanto
» Risiko Likuiditas Risiko Hukum
» Risiko Stratejik Pandu Djajanto
» Risiko Kepatuhan Pandu Djajanto
» Risiko Reputasi Pandu Djajanto
» Firman Wibowo Bank Negara Indonesia Tbk 2013
» Pendirian Bank Establishment of the Bank
» Rekapitalisasi lanjutan Recapitalization continued Kuasi-reorganisasi Quasi-reorganisation
» Organisasi Organizational and Management Structure
» Entitas Anak Subsidiaries GENERAL INFORMATION continued
» Entitas Anak lanjutan Subsidiaries continued
» Dasar Basis of preparation of the consolidated
» Perubahan kebijakan akuntansi lanjutan Changes in accounting policies continued
» Aset dan liabilitas keuangan lanjutan Financial assets and liabilities continued
» Prinsip konsolidasian Principles of consolidation
» Transaksi dalam mata uang asing dan
» Instrumen keuangan derivatif lanjutan Derivative financial instruments continued
» Pinjaman yang diberikan lanjutan Loans continued
» Liabilitas segera Obligations due immediately Simpanan nasabah Deposits from customers
» Simpanan nasabah lanjutan Deposits from customers continued
» Simpanan dari bank lain Deposits from other banks
» Kontrak asuransi Insurance contract
» Kontrak asuransi lanjutan Insurance contract continued
» Perpajakan lanjutan Taxation continued
» IKHTISAR SUMMARY Pandu Djajanto
» PENGGUNAAN USE OF CRITICAL ACCOUNTING ESTIMATES
» KAS CASH KAS lanjutan CASH continued GIRO PADA BANK INDONESIA CURRENT ACCOUNTS WITH BANK INDONESIA
» Berdasarkan jenis dan mata uang lanjutan
» Berdasarkan jenis dan mata uang lanjutan By type and currency continued
» Berdasarkan peringkat lanjutan By rating continued
» Berdasarkan jenis dan mata uang By type and currency
» Fasilitas pembiayaan dengan perusahaan Informasi Other significant information relating to
» ASET LAIN-LAIN –NETO OTHER ASSETS – NET
» ASET TETAP lanjutan FIXED ASSETS continued
» Beban pajak lanjutan Tax expense continued
» Beban pajak lanjutan Tax expense continued Aset pajak tangguhan - neto Deferred tax assets - net
» Berdasarkan jenis lanjutan By type continued
» LIABILITAS LAIN-LAIN OTHER LIABILITIES MODAL SAHAM SHARE CAPITAL AND ADDITIONAL PAID-IN CAPITAL
» MODAL SAHAM SHARE CAPITAL AND ADDITIONAL PAID-IN CAPITAL continued
» PENGGUNAAN LABA NETO APPROPRIATION OF NET INCOME
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES IMBALAN KERJA EMPLOYEE BENEFITS
» IMBALAN KERJA lanjutan EMPLOYEE BENEFITS continued
» Type of relationships and related parties
» Type of relationships and related parties Pinjaman yang diberikan Loans
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued MANAJEMEN RISIKO RISK MANAGEMENT
» MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued
» MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued RISIKO KREDIT CREDIT RISK
» RISIKO KREDIT lanjutan CREDIT RISK continued
» RISIKO LIKUIDITAS LIQUIDITY RISK
» RISIKO LIKUIDITAS lanjutan LIQUIDITY RISK continued RISIKO PASAR MARKET RISK
» RISIKO PASAR lanjutan MARKET RISK continued
» RISIKO OPERASIONAL OPERATIONAL RISK
» RISIKO OPERASIONALlanjutan OPERATIONAL RISK continued
» NILAI WAJAR FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES continued
» NILAI WAJAR FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES continued NILAI WAJAR
» FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES continued
» MANAJEMEN MODAL CAPITAL MANAGEMENT
» AKTIVITAS JASA LAINNYA OTHER ACTIVITIES
» AKTIVITAS JASA LAINNYA lanjutan OTHER ACTIVITIES continued
» RENCANA BARANG MODAL CAPITAL EXPENDITURE COMMITMENTS PROGRAM PENGGANTI MANAGEMENT -
» PROGRAM PENGGANTI MANAGEMENT - Pandu Djajanto
» PROGRAM PENGGANTI MANAGEMENT - KREDIT KELOLAAN CHANNELING LOANS
» NILAI TERCATAT INSTRUMEN KEUANGAN THE CARRYING AMOUNT OF FINANCIAL
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