TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO KEUANGAN
34. STANDAR AKUNTANSI REVISI YANG TELAH DITERBITKAN NAMUN BELUM BERLAKU
EFEKTIF 34. REVISED ACCOUNTING STANDARDS THAT HAVE BEEN PUBLISHED BUT NOT YET EFFECTIVE Berikut ini adalah beberapa standar akuntansi yang telah diterbitkan oleh Dewan Standar Akuntansi Keuangan DSAK yang dipandang relevan terhadap pelaporan keuangan Perusahaan namun belum berlaku efektif untuk laporan keuangan tahun 2011: The following are several published accounting standards by the Indonesian Financial Accounting Standards Board FASB that are considered relevant to the financial reporting of the Company but not yet effective for 2011 financial statements: a. PSAK No. 10 Revisi 2010, “Pengaruh Perubahan Kurs Valuta Asing” Menjelaskan bagaimana memasukkan transaksi dalam mata uang asing dan kegiatan usaha luar negeri ke dalam laporan keuangan entitas dan bagaimana menjabarkan laporan keuangan ke dalam mata uang penyajian. a. SFAS No. 10 Revised 2010, “The Effects of Changes in Foreign Exchange Rates” Prescribes how to include foreign currency transactions and foreign operations in the financial statements of an entity and translate financial statements into a presentation currency. b. PSAK No. 16 2011, “Aset Tetap” Mengatur perlakuan akuntansi aset tetap, sehingga pengguna laporan keuangan dapat memahami informasi mengenai investasi entitas dalam aset tetap dan perubahan dalam investasi tersebut. Masalah utama dalam akuntansi aset tetap adalah pengakuan aset, penentuan jumlah tercatat, pembebanan penyusutan, dan rugi penurunan nilainya. b. SFAS No. 16 2011, “Property, Plant and Equipment” Prescribes the accounting treatment for property, plant and equipment so that users of the financial statements can discern information about an entity’s investment in its property, plant and equipment and the changes in such investment. The principal issues in accounting for property, plant and equipment are the recognition of the assets, the determination of their carrying amounts and the depreciation charges and impairment losses to be recognised in relation to them. c. PSAK No. 18 Revisi 2010, “Akuntansi dan Pelaporan Program Manfaat Purnakarya” Mengatur tentang penentuan biaya manfaat purnakarya dalam laporan keuangan pemberi kerja yang memiliki program manfaat purnakarya. Dengan demikian Pernyataan ini melengkapi PSAK 24 Revisi 2010 ”Imbalan Kerja”. c. SFAS No. 3 Revised 2010 “Interim Financial Reporting” Prescribes the determination of the cost of retirement benefits in the financial statements of employers having plans. Hence this Standard complements PSAK 24 Revised 2010 “Employee Benefit”. d. PSAK No. 24 Revisi 2010, “Imbalan Kerja” Mengatur akuntansi dan pengungkapan imbalan kerja dan mensyaratkan pengakuan liabilitas dan beban jika pekerja telah memberikan jasanya dan entitas menikmati manfaat ekonomik yang dihasilkan dari jasa tersebut. d. SFAS No. 24 Revised 2010, “Employee Benefits” Establishes the accounting and disclosures for employee benefits and requires the recognation of liability and expense when an employee has provided service and the entity consumes economic benefit arising from the service.Parts
» Welcome to Trikomsel Website
» Implementation During 2011, our Board of Commissioners and
» Pelaksanaan Sepanjang tahun 2011, Dewan Komisaris dan
» Company Rules Our company rules regulate the rights and
» Code of Conduct These guidelines manage the relationship between
» Peraturan Perseroan Peraturan Perseroan mengatur hak dan kewajiban
» Pedoman Perilaku Pedoman Perilaku adalah landasan yang mengatur
» General Meeting of Shareholders GMS Board of Commissioners
» Rapat Umum Pemegang Saham RUPS
» Komite Audit Struktur Tata Kelola Perusahaan Struktur dan kerangka tata kelola perusahaan terdiri
» UMUM Internal Risks Working With Principals
» Establishment of the Company
» UMUM lanjutan Internal Risks Working With Principals
» Penawaran Umum Efek Perusahaan
» Public Offering of the Company’s Shares Entitas anak Subsidiaries
» Dewan Komisaris, Direksi dan Karyawan
» Boards of Commissioners, Directors and
» Dewan Komisaris, Direksi dan Karyawan lanjutan
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Dasar Penyusunan Laporan Keuangan
» Dasar Penyusunan Laporan Keuangan Konsolidasian lanjutan
» Basis of Preparation of the Financial
» Prinsip Konsolidasian Principles of Consolidation
» Prinsip Konsolidasian lanjutan Principles of Consolidation continued
» Investasi pada Perusahaan Asosiasi
» Investments in Associated Companies
» Transaksi dan Saldo dalam Mata Uang Asing
» Foreign Currency Transactions and Balances
» Kas dan Setara Kas dan Investasi Jangka Pendek
» Cash and Cash Equivalents and Short-term
» Kas dan Setara Kas dan Investasi Jangka
» Cadangan penurunan nilai aset keuangan
» Allowance for impairment IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Transaksi dengan Pihak-pihak Berelasi
» Transactions with Related Parties
» Transactions with Related Parties continued
» Persediaan SUMMARY OF SIGNIFICANT ACCOUNTING
» Inventories SUMMARY OF SIGNIFICANT ACCOUNTING
» Prepaid Expenses SUMMARY OF SIGNIFICANT ACCOUNTING
» Aset Tetap SUMMARY OF SIGNIFICANT ACCOUNTING
» Fixed Assets SUMMARY OF SIGNIFICANT ACCOUNTING
» Sewa SUMMARY OF SIGNIFICANT ACCOUNTING
» Leases SUMMARY OF SIGNIFICANT ACCOUNTING
» Penurunan Nilai Aset Non-keuangan
» Impairment of Non-financial Assets
» Pajak Penghasilan Badan Corporate Income Tax
» Tambahan modal disetor - neto
» Additional Paid-in Capital - net
» Estimasi Liabilitas Imbalan Kerja Karyawan
» Estimated Liabilities for Employees’
» Pengakuan Pendapatan dan Beban
» Revenue and Expense Recognition
» Biaya Ditangguhkan - Biaya Pinjaman
» Deferred Charges - Borrowing Cost
» Informasi Segmen SUMMARY OF SIGNIFICANT ACCOUNTING
» Segment Information Instrumen Keuangan Financial Instruments
» Instrumen Keuangan lanjutan Financial Instruments continued
» Aset Keuangan SUMMARY OF SIGNIFICANT ACCOUNTING
» Financial Assets SUMMARY OF SIGNIFICANT ACCOUNTING
» Aset Keuangan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Financial Assets continued SUMMARY OF SIGNIFICANT ACCOUNTING
» Aset Keuangan lanjutan SUMMARY OF
» Financial Assets continued SUMMARY OF
» IKHTISAR KEBIJAKAN AKUNTANSI YANG
» Instrumen Keuangan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Financial Instruments continued SUMMARY OF SIGNIFICANT ACCOUNTING
» IKHTISAR KEBIJAKAN AKUNTANSI Internal Risks Working With Principals
» Biaya perolehan yang diamortisasi dari instrumen keuangan
» Amortized cost of financial instruments
» Instrumen Keuangan lanjutan SUMMARY OF SIGNIFICANT
» Financial Instruments continued SUMMARY OF SIGNIFICANT
» SUMBER ESTIMASI KETIDAKPASTIAN Internal Risks Working With Principals
» SOURCE OF ESTIMATION UNCERTAINTY
» ENTITAS ANAK SUBSIDIARIES Internal Risks Working With Principals
» ENTITAS ANAK lanjutan Internal Risks Working With Principals
» SUBSIDIARIES continued Internal Risks Working With Principals
» CASH AND CASH EQUIVALENTS continued
» Investasi jangka pendek Internal Risks Working With Principals
» Short term investment Internal Risks Working With Principals
» PIUTANG USAHA Internal Risks Working With Principals
» TRADE RECEIVABLES Internal Risks Working With Principals
» PIUTANG USAHA lanjutan Internal Risks Working With Principals
» TRADE RECEIVABLES continued Internal Risks Working With Principals
» PERSEDIAAN Internal Risks Working With Principals
» INVENTORIES Internal Risks Working With Principals
» PERSEDIAAN lanjutan Internal Risks Working With Principals
» INVENTORIES continued Internal Risks Working With Principals
» UANG MUKA Internal Risks Working With Principals
» ADVANCES Internal Risks Working With Principals
» UANG MUKA lanjutan Internal Risks Working With Principals
» ADVANCES continued Internal Risks Working With Principals
» ASET TETAP lanjutan FIXED ASSETS continued
» INVESTASI PADA PERUSAHAAN ASOSIASI INVESTMENTS IN ASSOCIATED COMPANY
» INVESTASI PADA PERUSAHAAN ASOSIASI lanjutan
» INVESTMENTS IN ASSOCIATED COMPANY continued
» ASET TIDAK LANCAR LAINNYA - NETO OTHER NON-CURRENT ASSETS - NET
» UTANG BANK - PIHAK KETIGA BANK LOANS - THIRD PARTIES
» UTANG BANK - PIHAK KETIGA lanjutan BANK LOANS - THIRD PARTIES continued
» UTANG USAHA lanjutan TRADE PAYABLES continued PERPAJAKAN TAXATION
» PERPAJAKAN lanjutan TAXATION continued
» UTANG SEWA PEMBIAYAAN FINANCE LEASE PAYABLE
» UTANG SEWA PEMBIAYAAN lanjutan FINANCE LEASE PAYABLE continued
» ESTIMASI LIABILITAS Internal Risks Working With Principals
» ESTIMATED LIABILITIES FOR EMPLOYEES’ BENEFITS
» ESTIMATED LIABILITIES FOR EMPLOYEES’ BENEFITS continued
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» DIVIDEN KAS DAN PEMBENTUKAN CADANGAN UMUM
» CASH DIVIDENDS AND APPROPRIATION FOR GENERAL RESERVE
» LABA NETO PER SAHAM DASAR BASIC EARNINGS PER SHARE
» BEBAN POKOK PENDAPATAN COST OF REVENUE
» BEBAN POKOK PENDAPATAN lanjutan COST OF REVENUE continued
» BEBAN PENJUALAN DAN DISTRIBUSI SELLING AND DISTRIBUTION EXPENSES
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» BEBAN UMUM DAN ADMINISTRASI lanjutan GENERAL AND ADMINISTRATIVE EXPENSES
» SALDO, TRANSAKSI DAN HUBUNGAN DENGAN PIHAK-PIHAK BERELASI lanjutan
» BALANCES, TRANSACTIONS AND RELATIONSHIPS WITH RELATED PARTIES
» ASET DAN LIABILITAS DALAM MATA UANG ASING
» ASSETS AND LIABILITIES IN FOREIGN CURRENCIES
» ASET DAN LIABILITAS DALAM MATA UANG ASING lanjutan
» PERJANJIAN-PERJANJIAN DAN KOMITMEN PENTING lanjutan
» SIGNIFICANT AGREEMENTS AND COMMITMENTS continued
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION 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 KEBIJAKAN MANAJEMEN RISIKO KEUANGAN
» FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES
» TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO KEUANGAN lanjutan
» FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES continued
» STANDAR AKUNTANSI REVISI YANG TELAH DITERBITKAN NAMUN BELUM BERLAKU
» REVISED ACCOUNTING STANDARDS THAT HAVE BEEN PUBLISHED BUT NOT YET
» PENYELESAIAN LAPORAN KEUANGAN KONSOLIDASIAN
Show more