LaporanTahunan•2012• Annual Report
99
PT PENJAMINAN INFRASTRUKTUR INDONESIA PERSERO Lampiran - 56 - Schedule
CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2012 DAN 2011
Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain
NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2012 AND 2011
Expressed in thousand of Rupiah, unless otherwise stated
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG
SIGNIFIKAN lanjutan
a. Dasar penyusunan laporan keuangan
lanjutan -
PSAK 61, “Akuntansi Hibah Pemerintah dan
Pengungkapan Bantuan
Pemerintah” -
PSAK 62, “Kontrak Asuransi” -
PSAK 63, “Pelaporan Keuangan dalam Ekonomi Hiperinflasi”
- PSAK
64, “Aktivitas
Eksplorasi dan
Evaluasi pada Pertambangan Sumber Daya Mineral”
- ISAK 13, “Lindung Nilai Investasi Neto
dalam Kegiatan Usaha Luar Negeri” -
ISAK 15 – PSAK 24, “Batasan Aset Imbalan Pasti, Persyaratan Pendanaan
Minimum dan Interaksinya” -
ISAK 16, “Perjanjian Konsesi Jasa” -
ISAK 18, “Bantuan Pemerintah - Tidak Ada Relasi Spesifik dengan Aktivitas
Operasi” -
ISAK 19,
“Aplikasi Pendekatan
Penyajian Kembali
pada PSAK
63: Pelaporan Keuangan dalam Ekonomi
Hiperinflasi” -
ISAK 20,
“Pajak Penghasilan
- Perubahan dalam Status Pajak Entitas
atau Para Pemegang Saham” -
ISAK 22,
“Perjanjian Konsesi
Jasa: Pengungkapan”
- ISAK 23, “Sewa Operasi - Insentif”
- ISAK 24, “Evaluasi Substansi Beberapa
Transaksi yang Melibatkan suatu Bentuk Legal Sewa”
- ISAK 25, “Hak atas Tanah”
- ISAK
26, “Penilaian
Ulang Derivatif
Melekat” Pencabutan standar dan interpretasi ini tidak
menyebabkan perubahan signifikan terhadap kebijakan akuntansi Perusahaan dan tidak
berdampak material
atas jumlah
yang dilaporkan atas periode berjalan atau periode
sebelumnya: -
PSAK 11, “Penjabaran Laporan Keuangan dalam Mata Uang Asing”
- PSAK 27, “Akuntansi Koperasi”
- PSAK 29, “Akuntansi Minyak dan Gas
Bumi” -
PSAK 39, “Akuntansi Kerjasama Operasi”
- PSAK 44, “Akuntansi Aktivitas
Pengembangan Real Estate” -
PSAK 47, “Akuntansi Tanah”
-
PSAK 52, “Akuntansi Mata Uang Pelaporan”
2. SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES continued
a. Basis of preparation of the financial
statements continued -
SFAS 61, “Accounting for Government Grants and Disclosures of Government
Assistance” -
SFAS 62, “Insurance Contracts” -
SFAS 63,
“Financial Reporting
in Hyperinflationary Economies”
- SFAS 64, “Exploration and Evaluation of
Mineral Resources” -
ISFAS 13, “Hedges of a Net Investment in a Foreign Operation”
- ISFAS 15 – SFAS 24, “The Limit on a
Defined Benefit Asset, Minimum Funding Requirements and their Interaction”
- ISFAS
16, “Service
Concession Arrangements”
- ISFAS 18, “Government Assistance - No
Specific Relation to Operating Activities” -
ISFAS 19, “Applying the Restatement Approach under SFAS 63: Financial
Reporting in
Hyperinflationary Economies”
- ISFAS 20, “Income Taxes - Changes in
the Tax Status of an Entity or its Shareholders”
- ISFAS
22, “Service
Concession Arrangements: Disclosure”
- ISFAS
23, “Operating
Leases -
Incentives” -
ISFAS 24, “ Evaluating the Substance of Transactions Involving the Legal Form of
a Lease” -
ISFAS 25, “Land Use Rights” -
ISFAS 26, “Reassessment of Embedded Derivatives”
The withdrawals of these standards and interpretations did not result in significant
changes to
the Company’s
accounting policies and had no material effect on the
amounts reported for the current or prior financial period:
- SFAS
11, “Translation
of Financial
Statements in Foreign Currencies” -
SFAS 27, “Accounting for Cooperatives” -
SFAS 29, “Accounting for the Oil and Gas”
- SFAS
39, “Accounting
for Joint
Operations” -
SFAS 44, “Accounting for Real Estate Development Activities”
- SFAS 47, “Accounting for Land”
-
SFAS 52, “Reporting Currency”
Indonesia Infrastructure Guarantee Fund PT Penjaminan Infrastruktur Indonesia Persero
100
PT PENJAMINAN INFRASTRUKTUR INDONESIA PERSERO Lampiran - 57 - Schedule
CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2012 DAN 2011
Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain
NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2012 AND 2011
Expressed in thousand of Rupiah, unless otherwise stated
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG
