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 2018 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, 2018 and
for the year then ended
(Expressed in Rupiah, unless otherwise stated)
12
2. IKHTISAR KEBIJAKAN AKUNTANSI (lanjutan)
2. SUMMARY OF ACCOUNTING POLICIES
(continued)
a. Dasar Penyusunan Laporan Keuangan
Konsolidasian (lanjutan)
a. Basis of Preparation of the Consolidated
Financial Statements (continued)
Laporan keuangan konsolidasian disusun
berdasarkan konsep akrual, dan dasar
pengukuran dengan menggunakan konsep
biaya historis, kecuali laporan arus kas
konsolidasian dan beberapa akun tertentu
yang disusun berdasarkan pengukuran lain
sebagaimana diuraikan dalam kebijakan
akuntansi masing-masing akun tersebut.
The consolidated financial statements have
been prepared on the accrual basis and the
basis of measurement is the historical cost
concept, except for consolidated statements of
cash flows and for other certain accounts
which are measured on the bases described in
the related accounting policies for each
account.
Laporan arus kas konsolidasian disusun
dengan
metode
langsung
dengan
mengelompokkan arus kas atas dasar
kegiatan operasi, investasi dan pendanaan.
The consolidated statements of cash flows are
prepared based on the direct method by
classifying cash flows into operating, investing
and financing activities.
Mata uang penyajian yang digunakan dalam
laporan keuangan konsolidasian adalah
Rupiah yang merupakan mata uang fungsional
Grup (Catatan 2l). Setiap entitas di dalam
Grup menetapkan mata uang fungsional
sendiri dan transaksi-transaksi di dalam
laporan keuangan dari setiap entitas diukur
berdasarkan mata uang fungsional tersebut.
The presentation currency used in the
preparation of the consolidated financial
statements is Rupiah which is the functional
currency of the Group (Note 2l). Each entity in
the Group determines its own functional
currency and items included in the financial
statements of each entity are measured using
that functional currency.
b. Perubahan atas Pernyataan Standar
Akuntansi Keuangan (“PSAK”) dan
Interpretasi Standar Akuntansi Keuangan
(“ISAK”)
b. Changes in the Statements of Financial
Accounting Standards (“PSAK”) and
Interpretations of Statements of Financial
Accounting Standards (“ISAK”)
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:
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:
- Amandemen PSAK No. 2, “Laporan Arus
Kas - Prakarsa Pengungkapan”;
-
Amendment to PSAK No. 2, “Statement of
Cash Flows - Disclosures Initiative”;
- Amandemen PSAK No. 13, “Properti
Investasi - Pengalihan Properti Investasi”;
-
Amendment to PSAK No. 13, “Investment
Property - Transfers of Investment
Property”;
- Penyesuaian tahunan PSAK No. 15,
“Investasi pada Entitas Asosiasi dan
Ventura Bersama””;
-
Annual improvement to PSAK No. 15,
“Investments in Associates and Joint
Ventures”;
- Amandemen PSAK No.16, “Aset Tetap -
Agrikultur: Tanaman Produktif”;
-
Amendment to PSAK No. 16, “Property,
Plant and Equipment - Agriculture: Bearer
Plants”;
- Amandemen PSAK No. 46, “Pajak
Penghasilan - Pengakuan Aset Pajak
Tangguhan untuk Rugi yang Belum
Direalisasi”;
-
Amendment to PSAK No. 46, “Income
Taxes - Recognition of Deferred Tax Assets
for Unrealised Losses”;
