PENERAPAN STANDAR FinRpt TW1 SMGR SMGR LK TW I Maret 2015
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
MARCH 31, 2015 AND 2014 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 11 - • PSAK 4 revisi 2013, Laporan Keuangan
Tersendiri • PSAK 4 revised 2013, Separate Financial
Statements PSAK 4 revisi 2009, “Laporan Keuangan
Konsolidasian dan Laporan Keuangan Tersendiri” telah diubah namanya menjadi
PSAK 4 revisi 2013, “Laporan Keuangan Tersendiri” yang menjadi suatu standar yang
mengatur laporan keuangan tersendiri. Panduan yang telah ada untuk laporan
keuangan tersendiri tetap tidak diubah. PSAK 4 revised 2009, “Consolidated and
Separate Financial Statements” has been renamed PSAK 4 revised 2013, “Separate
Financial Statements” which continues to be a standard dealing solely with separate financial
statements. The existing guidance for separate financial statements remains unchanged.
• PSAK 15 revisi 2013, Investasi pada Entitas Asosiasi dan Ventura Bersama
• PSAK 15 revised 2013, Investments in Associates and Joint Ventures
PSAK 15 revisi 2009, “Investasi pada Entitas Asosiasi” telah diubah namanya menjadi PSAK
15 revisi 2013, “Investasi pada Entitas Asosiasi dan Ventura Bersama”. Ruang lingkup
standar revisi diperluas untuk mencakup entitas yang merupakan investor dengan pengendalian
bersama atau pengaruh signifikan atas investee.
PSAK 15 revised 2009, “Investments in Associates” has been renamed PSAK 15
revised 2013, “Investments in Associates and Joint Ventures”. The scope of the revised
standard was expanded to cover entities that are investors with joint control of, or significant
influence over, an investee.
• PSAK 24 revisi 2013, Imbalan Kerja
• PSAK 24 revised 2013, Employee Benefits
Amandemen terhadap PSAK 24 atas akuntansi program imbalan pasti dan pesangon,
mensyaratkan pengakuan perubahan dalam kewajiban manfaat pasti dan nilai wajar aset
program ketika amandemen terjadi dan menghapus pendekatan koridor yang diijinkan
berdasarkan PSAK 24 versi sebelumnya serta mempercepat pengakuan biaya jasa lalu.
Amandemen tersebut mensyaratkan seluruh keuntungan dan kerugian aktuaria diakui segera
melalui penghasilan komprehensif lain agar aset atau liabilitas pensiun bersih diakui dalam
laporan posisi keuangan konsolidasian mencerminkan jumlah keseluruhan dari defisit
atau surplus program. The amendments to PSAK 24 change the
accounting for defined benefit plans and termination benefits, the amendments require
the recognition of changes in defined benefit obligations and in fair value of plan assets
when they occur and eliminate the corridor approach permitted under the previous version
of PSAK 24 and accelerate the recognition of past service costs. The amendments require all
actuarial gains and losses to be recognized immediately through other comprehensive
income in order for the net pension asset or liability recognized in the consolidated
statement of financial position to reflect the full value of the plan deficit or surplus.
• PSAK 46 revisi 2013, Pajak Penghasilan
• PSAK 46 revised 2013, Income Taxes
Amandemen terhadap PSAK 46: 1 menghilangkan pengaturan tentang pajak final
yang sebelumnya termasuk dalam ruang lingkup standar, dan 2 menetapkan praduga
rebuttable presumption bahwa jumlah tercatat properti investasi yang diukur menggunakan
model nilai wajar dalam PSAK 13, Properti Investasi, akan dipulihkan sepenuhnya melalui
penjualan. The amendments to PSAK 46: 1 remove
references to final tax which was previously scoped in the standard; and 2 establish a
rebuttable presumption that the carrying amount of an investment property measured
using the fair value model in PSAK 13, Investment Property, will be recovered entirely
through sale.
• PSAK 48 revisi 2013, Penurunan nilai Aset
• PSAK 48 revised 2013, Impairment of Assets
PSAK 48 telah diubah untuk memasukkan persyaratan dari PSAK 68, Pengukuran Nilai
Wajar. PSAK 48 has been amended to incorporate the
requirements of PSAK 68, Fair Value Measurement.