Pengungkapan Tambahan Laporan Arus Kas Konsolidasian
50. Penerbitan Standar Akuntansi Keuangan Baru
50. Prospective Accounting Pronouncements
Ikatan Akuntan Indonesia telah menerbitkan Pernyataan Standar Akuntansi Keuangan PSAK baru dan revisi dan Interpretasi Standar Akuntansi Keuangan ISAK revisi yang berlaku efektif pada periode yang dimulai 1 Januari 2015 sebagai berikut: The Indonesian Institute of Accountants has issued the following new and revised Statements of Financial Accounting Standards PSAKs and revised Interpretation of Financial Accounting Standard ISAK which will be effective for annual period beginning January 1, 2015 as follows: PSAK PSAK 1. PSAK No. 1 Revisi 2013, Penyajian Laporan Keuangan 1. PSAK No. 1 Revised 2013, Presentation of Financial Statements 2. PSAK No. 4 Revisi 2013, Laporan Keuangan Tersendiri 2. PSAK No. 4 Revised 2013, Separate Financial Statements 3. PSAK No. 15 Revisi 2013, Investasi pada Entitas Asosiasi dan Ventura Bersama 3. PSAK No. 15 Revised 2013, Investment in Associated and Joint Ventures 4. PSAK No. 24 Revisi 2013, Imbalan Kerja 4. PSAK No. 24 Revised 2013, Employee Benefit 5. PSAK No. 46 Revisi 2014, Pajak Penghasilan 5. PSAK No. 46 Revised 2014, Income Taxes 6. PSAK No. 48 Revisi 2014, Penurunan Nilai Aset 6. PSAK No. 48 Revised 2014, Impairment of Assets 7. PSAK No. 50 Revisi 2014, Instrumen Keuangan: Penyajian 7. PSAK No. 50 Revised 2014, Financial Instruments: Presentation 8. PSAK No. 55 Revisi 2014, Instrumen Keuangan: Pengakuan dan Pengukuran 8. PSAK No. 55 Revised 2014, Financial Instruments: Recognition and Measurement 9. PSAK No. 60 Revisi 2014, Instrumen Keuangan: Pengungkapan 9. PSAK No. 60 Revised 2014, Financial Instruments: Disclosures 10. PSAK No. 65, Laporan Keuangan Konsolidasian 10. PSAK No. 65, Consolidated Financial Statements 11. PSAK No. 66, Pengaturan Bersama 11. PSAK No. 66, Joint ArrangementsParts
» Financial Report | Smartfren
» Penawaran Umum Perdana Saham dan
» Entitas Anak yang Dikonsolidasikan
» Consolidated Subsidiaries Financial Report | Smartfren
» Ikhtisar Kebijakan Akuntansi dan Pelaporan
» Dasar Penyusunan dan Pengukuran
» Prinsip Konsolidasian Financial Report | Smartfren
» Principles of Consolidation Financial Report | Smartfren
» Foreign Currency Translation Financial Report | Smartfren
» Transaksi dengan Pihak Berelasi
» Transactions with Related Parties
» Instrumen Keuangan Financial Report | Smartfren
» Financial Instruments Financial Report | Smartfren
» Persediaan Financial Report | Smartfren
» Inventories Financial Report | Smartfren
» Biaya Dibayar Dimuka Financial Report | Smartfren
» Prepaid Expenses Financial Report | Smartfren
» Aset Tetap Financial Report | Smartfren
» Property and Equipment Financial Report | Smartfren
» Transaksi Sewa Financial Report | Smartfren
» Lease Transactions Financial Report | Smartfren
» Aset Takberwujud Financial Report | Smartfren
» Intangible Assets Financial Report | Smartfren
» Biaya Emisi Saham Financial Report | Smartfren
» Stock Issuance Costs Financial Report | Smartfren
» Penurunan Nilai Aset Non-Keuangan Impairment of Non-Financial Assets
» Pengakuan Pendapatan dan Beban
» Revenue and Expense Recognition
» Biaya Pinjaman Financial Report | Smartfren
» Borrowing Costs Financial Report | Smartfren
» Imbalan Kerja Financial Report | Smartfren
» Employment Benefits Financial Report | Smartfren
» Pajak Penghasilan Financial Report | Smartfren
» Income Tax Financial Report | Smartfren
» Rugi Per Saham Financial Report | Smartfren
» Loss Per Share Financial Report | Smartfren
» Informasi Segmen Financial Report | Smartfren
» Segment Information Financial Report | Smartfren
» Provisi Financial Report | Smartfren
» Provisions Financial Report | Smartfren
» Peristiwa Setelah Periode Pelaporan
» Penggunaan Estimasi, Pertimbangan dan
» Piutang Usaha Events After the Reporting Period
» Trade Accounts Receivable Events After the Reporting Period
» Persediaan Events After the Reporting Period
» Inventories Events After the Reporting Period
» Pajak Dibayar Dimuka Events After the Reporting Period
» Prepaid Taxes Events After the Reporting Period
» Biaya Dibayar Dimuka Events After the Reporting Period
» Prepaid Expenses Events After the Reporting Period
» Aset Lancar Lain-lain Events After the Reporting Period
» Other Current Assets Events After the Reporting Period
» Aset Tetap Property and Equipment
» Goodwill dan Aset Takberwujud Goodwill and Other Intangible Assets
» Uang Muka Jangka Panjang Long-term Advances
» Pinjaman Jangka Pendek Short-term Loans
» Utang Usaha Trade Accounts Payable
» Utang Lain-Lain Other Accounts Payable
» Beban Akrual Accrued Expenses
» Pendapatan Diterima Dimuka Unearned Revenues
» Uang Muka Pelanggan Advances from Customers
» Utang Pinjaman Loans Payable
» Utang Obligasi Bonds Payable
» Liabilitas Sewa Pembiayaan Lease Liabilities
» Liabilitas Tidak Lancar Lainnya Other Non-Current Liabilities
» Tambahan Modal Disetor Additional Paid-Up Capital
» Obligasi Wajib Konversi OWK – Rupiah Mandatory Convertible Bonds MCB –
» Pendapatan Usaha Operating Revenues
» Beban Operasi, Pemeliharaan dan Jasa Telekomunikasi
» Operations, Maintenance Events After the Reporting Period
» Beban Penyusutan dan Amortisasi Depreciation and Amortization Expenses
» Beban Karyawan Personnel Expenses
» Beban Penjualan dan Pemasaran Sales and Marketing Expenses
» Beban Umum dan Administrasi General and Administrative Expenses
» Beban Bunga dan Keuangan Lainnya Interest and Other Financial Charges
» Imbalan Pasca Kerja Post-Employment Benefits
» Pajak Penghasilan Income Tax
» Sewa Operasi Operating Leases
» Rugi Per Saham Dasar Basic Loss Per Share
» Program Opsi Events After the Reporting Period
» Management and Employee Stock Option Plan
» Sifat Dan Transaksi Hubungan Berelasi Nature of Relationship and Transactions With
» Tujuan dan Kebijakan Manajemen Risiko Keuangan
» Financial Risk Management Objectives and Policies
» Informasi Segmen Segment Information
» Ikatan dan Perjanjian Commitments and Agreements
» Litigasi Kontinjensi Legal Matters and Contingencies
» Kelangsungan Usaha Going Concern
» Pengungkapan Tambahan Laporan Arus Kas Konsolidasian
» Supplemental Disclosures for Consolidated Statements Of Cash Flows
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