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)
13
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)
- Penyesuaian tahunan PSAK No. 67,
“Pengungkapan Kepentingan dalam Entitas
Lain”.
-
Annual improvement to PSAK No. 67,
“Disclosures of Interests in Other Entities”
Standar baru, revisi dan interpretasi yang telah
diterbitkan, namun belum berlaku efektif untuk
tahun buku yang dimulai pada atau setelah
tanggal 1 Januari 2018 adalah sebagai berikut:
New
standards,
amendments
and
interpretations issued but not yet effective for
the financial year beginning on or after
January 1, 2018 are as follows:
- Amandemen PSAK 15, “Investasi pada
Entitas Asosiasi dan Ventura Bersama”;
-
Amendment to PSAK No. 15, “Investments
in Associates and Joint Ventures”;
- PSAK No. 71, “Instrumen Keuangan”;
-
PSAK No. 71, “Financial Instruments”;
- PSAK No. 72, “Pendapatan dari Kontrak
dengan Pelanggan”;
-
PSAK No. 72, “Revenue from Contracts
with Customers”;
- PSAK No. 73, “Sewa”;
-
PSAK No. 73, “Leases”;
- Amandemen PSAK No. 62, “Kontrak
Asuransi”;
-
Amendment to PSAK No. 62, “Insurance
Contracts”;
- Amandemen PSAK No. 71, “Instrumen
Keuangan - Fitur Percepatan Pelunasan
dengan Kompensasi Negatif”;
-
Amendment to PSAK No. 71, “Financial
Instruments - Prepayment Features with
Negative Compensation”;
- ISAK No. 33, “Transaksi Valuta Asing dan
Imbalan di Muka”;
-
ISAK No. 33, “Foreign Currency
Transactions and Advance Consideration”;
- ISAK No. 34, “Ketidakpastian dalam
Perlakuan Pajak Penghasilan”.
-
ISAK No. 34, “Uncertainty over Income Tax
Treatments”.
Standar baru, amandemen dan interpretasi di
atas berlaku efektif mulai 1 Januari 2020,
kecuali ISAK No. 33, “Transaksi Valuta Asing
dan Imbalan di Muka” dan ISAK No. 34,
“Ketidakpastian dalam Perlakuan Pajak
Penghasilan” yang berlaku efektif mulai 1
Januari 2019.
The above new standards, amendments and
interpretations are effective beginning January
1, 2020, except for ISAK No. 33, “Foreign
Currency
Transactions
and
Advance
Consideration” and ISAK No. 34, “Uncertainty
over Income Tax Treatments” which are
effective from January 1, 2019.
Penerapan dini atas standar-standar tersebut
diperkenankan, sementara penerapan dini
atas PSAK No. 73 diperkenankan jika telah
menerapkan dini PSAK No. 72.
Early adoption of the above standards is
permitted, while early adoption of PSAK No.
73 is permitted only upon the early adoption of
PSAK No. 72.
Pada saat penerbitan laporan keuangan
konsolidasian
ini, manajemen sedang
mempelajari dampak yang mungkin timbul dari
penerapan PSAK baru dan revisi tersebut
serta pengaruhnya pada laporan keuangan
konsolidasian Grup.
As at the authorisation date of these
consolidated financial statements, the
management is still evaluating the potential
impact of these new and revised PSAK to the
consolidated
financial
statements
of
the Group.
