Amendment to PSAK 24 also clarifies how the accounting requirements for plan

Amendment to psak 24 also clarifies how the

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Amendment to PSAK 24 also clarifies how the accounting requirements for plan amendment, curtailment or settlement can affect the upper limit of asset requirements which can be seen from the reduction in surplus which causes the impact of the asset's upper limit to change. PSAK 26 (Penyesuaian 2018), mengenai “Biaya Pinjaman”. PSAK 26 (Improvement 2018), regarding “Borrowing Costs”. Penyesuaian ini mengklarifikasi bahwa jika saldo pinjaman yang didapatkan secara spesifik masih terutang setelah aset terkait siap untuk digunakan sesuai dengan intensinya atau dijual, pinjaman itu menjadi bagian dari dana yang dipinjam secara umum ketika menghitung tingkat kapitalisasi pada pinjaman secara umum. This improvement clarifies that if any specific borrowing remains outstanding after the related asset is ready for its intended use or sale, that borrowing becomes part of the funds that an entity borrows generally when calculating the capitalization rate on general borrowings. PSAK 46 (Penyesuaian 2018), mengenai “Pajak Penghasilan”. PSAK 46 (Improvement 2018), regarding “Income Taxes”. Penyesuaian ini menegaskan mengenai konsekuensi pajak penghasilan atas dividen (sebagaimana didefinisikan dalam PSAK 71: Instrumen Keuangan) timbul ketika entitas mengakui liabilitas untuk membayar dividen. Konsekuensi pajak penghasilan tersebut lebih terkait secara langsung dengan transaksi atau peristiwa masa lalu yang menghasilkan laba yang dapat didistribusikan daripada dengan distribusi kepada pemilik. Oleh karena itu, entitas mengakui konsekuensi pajak penghasilan tersebut dalam laba rugi, penghasilan komprehensif lain atau ekuitas sesuai dengan pengakuan awal entitas atas transaksi atau peristiwa masa lalu tersebut. This improvement affirming the consequences of income tax on dividends (as defined in PSAK 71: Financial Instruments) arises when an entity recognizes liabilities to pay dividends. The consequences of the income tax are more directly related to past transactions or events that generate profits that can be distributed rather than distribution to the owner. Therefore, the entity recognizes the consequences of the income tax in profit or loss, other comprehensive income or equity in accordance with the entity's initial recognition of the past transaction or event. PSAK 66 (Penyesuaian 2018), mengenai “Pengaturan Bersama”. PSAK 66 (Improvement 2018), regarding “Joint Arrangements”. Penyesuaian PSAK 66 mengklarifikasi bahwa ketika pihak yang berpartisipasi dalam, tetapi tidak memiliki pengendalian bersama atas suatu operasi bersama yang merupakan suatu bisnis memperoleh pengendalian bersama atas operasi bersama tersebut, entitas tidak mengukur kembali kepentingan yang dimiliki sebelumnya dalam operasi bersama. The improvement on PSAK 66 clarifies that when a party that participates in, but does not have joint control of joint operation that is a business obtain joint control of such jount operation, the entity does not remeasure its previously held interest in the joint operation.
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