Page 161 - AR PAM 2024 HIGHRES_4 Direksi

Tata Kelola Perusahaan Tanggung Jawab Sosial Perusahaan
Good Corporate Governance Corporate Social Responsibility

Perubahan Kebijakan Akuntansi dan Dampaknya

Terhadap Perusahaan
Changes in Accounting Policies and Impact on The Company

Berikut ini Amendemen PSAK yang berlaku efektif sejak 1 Januari The following shows the PSAK Amendments that became effective
2024: on January 1, 2024:

Perubahan Kebijakan
Akuntansi Penjelasan Dampak terhadap Perusahaan
P
enjelasan
Perubahan Kebijakan Explana tion Impact on the Company
Explanation
Akuntansi
“Penyajian Laporan Keuangan” - Amendemen tentang klasifikasi Laporan keuangan Perusahaan tidak dipengaruhi
liabilitas lancar atau tidak lancar; serta liabilitas jangka panjang secara material dan signifikan adanya Amendemen
PSAK 201 (d.h. PSAK 1) dengan kovenan. PSAK yang berlaku efektif sejak 1 Januari 2024, serta
PSAK 201 (formerly PSAK 1) “Presentation of Financial Statements” - Amendment on the akan melakukan evaluasi /telaahan atas pengaruh
classification of current to non-current liabilities; and long-term penerapan dari: (i) PSAK dan Amendemen-nya,
liabilities with covenants. serta ISAK yang berlakuefektif sejak 1 Januari 2025;
(ii) Amendemen PSAK dan Penyesuaian Tahunan ini
"Kebijakan Akuntansi, Perubahan Estimasi Akuntansi, dan
Kesalahan" - Amendemen tentang kebijakan akuntansi, merujuk padaIFRS Accounting Standards Annual
Improvements – Volume 11 yang berisi perubahan
perubahan estimasi akuntansi dan kesalahan tentang definisi
PSAK 208 (d.h. PSAK 25) estimasi akuntansi. susunankata atau pembetulan minor atas konsekuensi
yang tidak diintensikan, kekeliruan, atau persyaratan
PSAK 208 (formerly PSAK 25) Accounting Policies, Changes to Accounting Estimates, yang bertentangan dalam SAK Indonesia yang berlaku
and Errors” - Amendments on accounting policies, changes
in accounting estimates and errors in defining accounting efektif sejak 1 Januari 2026 yang sesuai karakteristik
bidang usaha Perusahaan.
estimates.
The Company’s financial statements have not been
“Aset Tetap" - Amendemen tentang hasil sebelum penggunaan materially and significantly affected by the PSAK
PSAK 216 (d.h. PSAK 16) yang diintensikan. Amendments, which became effective on January 1,
PSAK 216 (formerly PSAK 16)
“Fixed Assets” - Amendments on results before intended use. 2024, and the Company will conduct an evaluation/
review of the impact of: (i) PSAK and its Amendments,
“Pajak Penghasilan" - Amendemen tentang pajak penghasilan
PSAK 212 (d.h. PSAK 46) tentang reformasi pajak internasional ketentuan model pilar dua. and ISAK which became effective since January
1, 2025; (ii) Amendment to PSAK and this Annual
PSAK 212 (formerly PSAK 46) “Income Tax” - Amendments to income tax on international tax
reform provisions of the second pillar model. Adjustment refers to IFRS Accounting Standards
Annual Improvements - Volume 11 that contains
changes in wording or minor corrections to unintended
“Sewa” - Amendemen tentang liabilitas sewa pada transaksi
PSAK 116 (d.h. PSAK 73 jual dan sewa balik. consequences, errors, or conflicting requirements in
Indonesian SAK, which will be effective in January 1,
PSAK 116 (formerly PSAK 73)) “Leases” - Amendments to lease liabilities in sale and leaseback 2026, which are in accordance with the characteristics
transactions.
of the Company’s business field.
LAPORAN TAHUNAN 2024 161 Annual Report 2024