PT KRAKATAU STEEL PERSERO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Pada Tanggal 31 Maret 2013 dan 31 Desember 2012 Disajikan dalam ribuan Dolar AS dan dalam jutaan
Rupiah, Kecuali Dinyatakan Lain PT KRAKATAU STEEL PERSERO Tbk
AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL
STATEMENTS As of March 31, 2013 and December 31, 2012
Expressed in thousands of US Dollar and in
million Rupiah, Unless Otherwise Stated
41
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG
PENTING lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES continued v. Opsi Saham
v. Stock Option
Beban kompensasi dengan akun ekuitas diakru selama periode pengakuan hak kompensasi
vesting period berdasarkan nilai wajar semua opsi
saham pada
tanggal pemberian
kompensasi grant date, yaitu tanggal di mana jumlah saham yang akan menjadi hak karyawan
dan harga eksekusinya dapat ditentukan. Comprensation
expense with
the corresponding equity account is accrued during
the vesting period based on the fair value of the option at grant date, which is the date when the
number of shares become the rights of the employees
and the
exercise price
is determinable.
Pasa saat konversi opsi saham dilakukan, kompensasi yang terkait dikurangkan dari hasil
penerbitan saham. When the share option is exercised, related
compensation is deducted to the proceeds from the issuance of the shares.
w. Penerapan standar akuntansi revisi lain w. Adoption of other revised accounting
standards
Selain standar akuntansi revisi yang telah disebutkan sebelumnya, Kelompok Usaha juga
telah menerapkan standar akuntansi berikut pada tanggal 1 Januari 2012 yang dianggap
relevan
terhadap laporan
keuangan konsolidasian
namun tidak
menimbulkan dampak
yang signifikan
kecuali bagi
pengungkapan terkait: Other than the revised accounting standards
previously mentioned, the Group also adopted the following revised accounting standards on
January 1, 2012, which are considered relevant to the consolidated financial statements but did
not have significant impact except for the related disclosures:
i PSAK No. 30 Revisi 2011
, “Sewa”, ii
PSAK No. 61, “Akuntansi Hibah Pemerintah dan Pengungkapan Bantuan
Pemerintah”, iii
PSAK No. 62 Revisi 2011, “Kontrak Asuransi”,
iv ISAK No. 15, “PSAK No. 24 - Batas Aset
Imbalan Pasti, Persyaratan Pendanaan Minimum da
n Interaksinya”, v
ISAK No. 18, “Bantuan Pemerintah-Tidak Ada Relasi Spesifik dengan Aktivitas
Operasi”, vi
ISAK No. 20, “Pajak penghasilan - Perubahan Dalam Status Pajak Entitas
atau Para Pemegang Saham”, vii
ISAK No. 26 Revisi 2011, “Penilaian Ulang Derivat
if Melekat”. i
PSAK No. 30 Revised 2011 , “Leases”,
ii PSAK
No. 61,
“Accounting for
Government Grants and Disclosures of Government Assistance”,
iii PSAK No. 62 Revised 2011, Insurance Contracts,
iv ISAK No. 15, “PSAK No. 24 - The Limit on
a Defined Benefit Asset, Minimum Funding
Requirements and
their Interaction”,
v ISAK No. 18, “Government Assistance-No
Specific Relation to Operating Activities”, vi
ISAK No. 20, “Income Taxes - Changes in the Tax Status of an Entity or its
Shareholders”, vii ISAK
No. 26
Revised 2011,
“Reassessment of
Embedded Derivatives”.
PT KRAKATAU STEEL PERSERO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Pada Tanggal 31 Maret 2013 dan 31 Desember 2012 Disajikan dalam ribuan Dolar AS dan dalam jutaan
Rupiah, Kecuali Dinyatakan Lain PT KRAKATAU STEEL PERSERO Tbk
AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL
STATEMENTS As of March 31, 2013 and December 31, 2012
Expressed in thousands of US Dollar and in
million Rupiah, Unless Otherwise Stated
42
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG
