15
The original consolidated financial statements included herein are in the
Indonesian language.
PT VOKSEL ELECTRIC Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tanggal 31 Desember 2015 dan
untuk tahun yang berakhir pada tanggal tersebut
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
PT VOKSEL ELECTRIC Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS
As of December 31, 2015 and
for the year then ended
(Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI (lanjutan)
2. SUMMARY OF ACCOUNTING POLICIES
(continued)
b. Perubahan atas Pernyataan Standar
Akuntansi Keuangan (“PSAK”) dan
Interpretasi Standar Akuntansi Keuangan
(“ISAK”) (lanjutan)
b. Changes in the Statements of Financial
Accounting Standards (“PSAK”) and
Interpretations of Statements of Financial
Accounting
Standards
(“ISAK”)
(continued)
- PSAK No. 3 "Laporan Keuangan Interim"
-
PSAK No. 3 ”Interim Financial Statements”
- PSAK No. 4 "Laporan Keuangan
Tersendiri"
-
PSAK No. 4 “Separate Financial
Statements”
- PSAK No. 5 (Revisi 2015) "Segmen
Operasi"
-
PSAK No. 5 (Revised 2015) “Operating
Segment”
- PSAK No. 7 (Revisi 2015) "Pengungkapan
Pihak-pihak Berelasi"
-
PSAK No. 7 (Revised 2015) “Disclosure of
Related Parties”
- PSAK No. 13 (Revisi 2015) "Properti
Investasi"
-
PSAK No. 13 (Revised 2015) “Investment
Properties”
- PSAK No. 15 "Investasi Pada Entitas
Asosiasi dan Ventura Bersama"
-
PSAK No. 15 “Investment in Associates
and Joint Ventures”
- PSAK No. 16 (Revisi 2015) "Aset Tetap"
-
PSAK No. 16 (Revised 2015) “Fixed
Assets”
- PSAK No. 19 (Revisi 2015) "Aset Tak
Berwujud"
-
PSAK No. 19 (Revised 2015) ”Intangible
Assets”
- PSAK No. 22 (Revisi 2015) "Kombinasi
Bisnis"
-
PSAK No. 22 (Revised 2015) ”Business
Combination”
- PSAK No. 24 "Imbalan Kerja"
-
PSAK No. 24 “Employee Benefits”
- PSAK No. 25 (Revisi 2015) "Kebijakan
Akuntansi, Perubahan Estimasi Akuntansi
dan Kesalahan"
-
PSAK No. 25 (Revised 2015) ”Accounting
Policies, Changes in Accounting Estimates
and Errors”
- PSAK No. 53 (Revisi 2015) "Pembayaran
Berbasis Saham"
-
PSAK No. 53 (Revised 2015) “Share-
based Compensation”
- PSAK No. 65 "Laporan Keuangan
Konsolidasi"
-
PSAK No. 65 “Consolidated Financial
Statements”
- PSAK No. 66 "Pengaturan Bersama"
-
PSAK No. 66 ”Joint Arrangements”
- PSAK No. 67 "Pengungkapan Kepentingan
dalam Entitas Lain"
-
PSAK No. 67 “Interest in Other Entities
Disclosure”
- PSAK No. 68 (Revisi 2015) "Pengukuran
Nilai Wajar"
-
PSAK No. 68 (Revised 2015) “Fair Value
Measurement”
- ISAK No. 30 "Pungutan"
-
ISAK No. 30 ”Levies”
Pada saat penerbitan laporan keuangan,
manajemen sedang mempelajari dampak
yang mungkin timbul dari penerapan standar
baru dan revisi tersebut serta pengaruhnya
pada laporan keuangan Grup.
As at the authorisation date of this
consolidated financial statements, the Group
is still evaluating the potential impact of these
new and revised standards.
