w Standar Akuntansi Baru Standar baru amandemen dan interpretasi yang telah

W standar akuntansi baru standar baru amandemen dan

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w. Standar Akuntansi Baru Standar baru, amandemen dan interpretasi yang telah diterbitkan, namun belum berlaku efektif untuk tahun buku yang dimulai pada 1 Januari 2019 adalah sebagai berikut: ISAK 33, “Transaksi Valuta Asing dan Imbalan di Muka” ISAK 33 didasarkan pada IFRIC 22, “Transaksi Mata Uang Asing dan Imbalan di Muka”. ISAK ini menjelaskan penggunaan tanggal transaksi dalam menentukan kurs yang digunakan dalam pengakuan awal suatu aset, beban, atau pendapatan ketika entitas menerima atau membayar imbalan di muka dalam mata uang asing. ISAK 34, "Ketidakpastian atas Pajak Penghasilan" ISAK 34 adalah adopsi IFRIC 23, "Ketidakpastian atas Perlakuan Pajak Penghasilan". ISAK 34 adalah interpretasi dari PSAK 46 yang menjelaskan penerapan PSAK 46 di mana terdapat ketidakpastian atas pajak penghasilan. Standar baru, amandemen dan interpretasi yang telah diterbitkan, namun belum berlaku efektif untuk tahun buku yang dimulai pada 1 Januari 2020 (penerapan dini diperbolehkan) adalah sebagai berikut: Amandemen PSAK 62, “Kontrak asuransi” Amandemen ini merupakan amandemen lanjutan dikarenakan oleh penerbitan PSAK 71. Standar yang diamandemen memberikan petunjuk bagi entitas yang mengeluarkan kontrak asuransi, terutama perusahaan asuransi, tentang bagaimana menerapkan PSAK 71. PSAK 71, “Instrumen Keuangan” PSAK 71 membahas klasifikasi, pengukuran dan penghentian pengakuan dari aset dan liabilitas keuangan, memperkenalkan aturan baru untuk akuntansi lindung nilai dan model penurunan nilai baru untuk aset keuangan. The original consolidated financial statements included herein are in the Indonesian language. PT ALKINDO NARATAMA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued) As Of September 30, 2018, December 31, 2017 And December 31, 2016 And For The Nine-Month Periods Ended September 30, 2018 And September 30, 2017 (Unaudited) And For The Years Ended December 31, 2017 And December 31, 2016 (Expressed in Rupiah, Unless Otherwise Stated) 2. SIGNIFICANT ACCOUNTING POLICIES (Continued) For assets and liabilities that are recognized in the consolidated financial statements on a recurring basis, the Company and its Subsidiaries determine whether transfers have occurred between levels in the hierarchy by re-assessing categorisation (based on the lowest level input that is significant to the fair value measurement as a whole at the end of each reporting period). w. New Accounting Standards New standards, amendments and interpretations that have been published but not yet effective for the financial year beginning on January 1, 2019 are as follows: ISFAS 33, “Foreign Currency Transactions and Advance Consideration” ISFAS 33 is an adoption of IFRIC 22, “Foreign Currency Transactions and Advance Consideration”. This ISFAS clarifies the use of the date of the transaction in determining the exchange rate to be used for initial recognition of asset, expense or income when the entity receives or pays advance consideration in foreign currency.
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