Highlights
Management Report
Ikhtisar Utama
Laporan Manajemen
104
Laporan Tahunan
2018
Annual Report
Sepanjang
2018,
Perseroan
tidak
melakukan
penawaran umum.
Throughout 2018, the Company did not conduct any
public offering.
REALISASI PENGGUNAAN DANA HASIL
PENAWARAN UMUM
Realization of Public Offering Proceeds
Selama 2018, tidak terdapat perubahan peraturan
perundang undangan yang berpengaruh signifikan
terhadap kinerja Perseroan.
Throughout 2018, there was no changes in regulation
with significant impact on the Company’s performance.
PERUBAHAN PERATURAN PERUNDANG-
UNDANGAN YANG BERDAMPAK SIGNIFIKAN
KEPADA PERSEROAN
Changes in Regulation with Significant Impact to the Company
Penerapan dari amandemen dan penyesuaian standar
akuntansi dan interpretasi standar akuntansi baru
berikut, yang berlaku efektif sejak tanggal 1 Januari
2018, tidak menyebabkan perubahan signifikan atas
kebijakan akuntansi Perseroan dan tidak memberikan
dampak yang material terhadap jumlah yang
dilaporkan di laporan keuangan konsolidasian pada
tahun berjalan:
• Amandemen PSAK No. 2, “Laporan Arus Kas -
Prakarsa Pengungkapan”;
• Amandemen PSAK No. 13, “Properti Investasi -
Pengalihan Properti Investasi”;
• Penyesuaian tahunan PSAK No. 15, “Investasi pada
Entitas Asosiasi dan Ventura Bersama””;
• Amandemen PSAK No.16, “Aset Tetap - Agrikultur:
Tanaman Produktif”;
• Amandemen PSAK No. 46, “Pajak Penghasilan
- Pengakuan Aset Pajak Tangguhan untuk Rugi
yang Belum Direalisasi”;
• Penyesuaian tahunan PSAK No. 67, “Pengungkapan
Kepentingan dalam Entitas Lain”.
The adoption of the following amendments and revised
accounting standards and new interpretation of the
accounting standard, which are effective from January
1, 2018, did not result in substantial changes to the
Company’s accounting policies and had no material
effect on the amounts reported for the current year
consolidated financial statements:
• Amendment to PSAK No. 2, “Statement of Cash
Flows - Disclosures Initiative”;
• Amendment to PSAK No. 13, “Investment Property -
Transfers of Investment Property”;
• Annual improvement to PSAK No. 15, “Investments
in Associates and Joint Ventures”;
• Amendment to PSAK No. 16, “Property, Plant and
Equipment - Agriculture: Bearer Plants”;
• Amendment to PSAK No. 46, “Income Taxes -
Recognition of Deferred Tax Assets for Unrealised
Losses”;
• Annual improvement to PSAK No. 67, “Disclosures
of Interests in Other Entities”
PERUBAHAN KEBIJAKAN AKUNTANSI
Changes of Accounting Policy
