Perubahan Pernyataan Standar Akuntansi Keuangan (PSAK)
Changes to the Statements of Financial Accounting Standards (PSAK)
Penerapan standar akuntansi keuangan baru berikut, yang berlaku efektif sejak tanggal 1 Januari 2020, relevan bagi Grup namun tidak menyebabkan perubahan signifikan atas kebijakan akuntansi Grup dan tidak berdampak material terhadap jumlah-jumlah yang dilaporkan dalam laporan keuangan konsolidasian:
The application of the following revised financial accounting standards, which are effective from January 1, 2020, and relevant for the Group, but did not result in substantial changes to the Group’s accounting policies and had no material effect on the amounts reported in the consolidated financial statements:
1. Amandemen PSAK No. 15, Investasi pada Entitas Asosiasi dan Ventura Bersama
1. Amendment to PSAK No. 15, Investment in Associates and Joint Venture
2. Amandemen PSAK No. 1, Penyajian Laporan Keuangan
2. Amendment to PSAK No. 1, Presentation of Financial Statements
3. Penyesuaian Tahunan PSAK No. 1, Penyajian Laporan Keuangan
3. Annual Improvement to PSAK No. 1, Presentation of Financial Statements 4. PSAK No. 71, Instrumen Keuangan 4. PSAK No. 71, Financial Instruments
Penerapan standar akuntansi keuangan baru berikut, yang berlaku efektif sejak tanggal 1 Januari 2020, relevan bagi Grup dan menyebabkan perubahan signifikan atas kebijakan akuntansi Grup serta berdampak material terhadap jumlah-jumlah yang dilaporkan dalam laporan keuangan konsolidasian:
The application of the following new financial accounting standard, which is effective from January 1, 2020, relevant for the Group, resulted to substantial changes to the Group’s accounting policies and had material effect on the amounts reported in the consolidated financial statements:
PSAK No. 72, Pendapatan dari Kontrak dengan Pelanggan
PSAK No. 72, Revenue from Contracts with Customers
Amandemen standar akuntansi keuangan yang telah diterbitkan, yang berlaku efektif sejak tanggal 1 Januari 2021, sebagai berikut:
Amendment to financial accounting standard issued that is mandatory for the financial year beginning or after 1 January 2021, is as follows:
Amandemen PSAK No. 22, Kombinasi Bisnis tentang Definisi Bisnis
Amendment to PSAK No. 22, Business Combination regarding Definition of Business
Grup masih mengevaluasi dampak penerapan PSAK baru dan amandemen di atas dan dampak terhadap laporan keuangan konsolidasian dari penerapan PSAK tersebut belum dapat ditentukan.
The Group is still evaluating the effects of the amendment to PSAK and has not yet determined the related effects on the consolidated financial statements.
Penerapan PSAK No. 72 Application of PSAK No. 72 Grup menerapkan PSAK No. 72 secara efektif
untuk tahun buku yang dimulai pada 1 Januari 2020.
The Group has applied PSAK No. 72 effective for the financial year beginning January 1, 2020.
Atas penerapan PSAK No. 72, Grup mengakui dampak kumulatif dari penerapan awal standar baru sebagai penyesuaian terhadap saldo awal saldo laba sebagai berikut:
The Group has applied PSAK No. 72 by recognizing the cumulative effect of initially applying the new standards as an adjustment to the beginning balance of retained earning as follows:
Saldo laba/
Retained earnings
Saldo 31 Desember 2019 1.284.792.360.745 Balance as of December 31, 2019 Penyesuaian saldo atas penerapan Opening balance adjustment upon initial
awal PSAK No. 72 (108.599.793.277) application of PSAK No. 72
Saldo 1 Januari 2020 setelah penyesuaian Balance as of January 1, 2020 after adjustment PSAK No. 72 1.176.192.567.468 for PSAK No. 72
Tabel berikut menunjukkan saldo beberapa pos-pos laporan posisi keuangan konsolidasian untuk saldo awal 1 Januari 2020 setelah penerapan PSAK No. 72.
The following table shows the balance of several items on consolidated statement of financial position for the opening balance January 1, 2020 after the application of PSAK No. 72.
Saldo Penyesuaian Saldo
31 Desember 2019/ PSAK 72/ 1 Januari 2020/
Balance as of Adjustment Balance as of December 31, 2019 PSAK 72 January 1, 2020
LAPORAN POSISI STATEMENT OF
KEUANGAN FINANCIAL POSITION
Aset Lancar Current Assets
Piutang usaha - Trade accounts receivable -
Pihak ketiga 1.090.422.216.000 (42.047.363.158) 1.048.374.852.842 Third parties Investasi dalam ventura
bersama 91.448.672.038 (1.059.655.825) 90.389.016.213 Investment in a joint venture
Liabilitas Jangka Pendek Current liabilites
Liabilitas kontrak - 886.196.392.014 886.196.392.014 Contract liabilities Uang muka diterima 819.643.961.895 (819.643.961.895) - Advance received Saldo Laba 1.284.792.360.745 (108.599.793.277) 1.176.192.567.468 Retained earnings Kepentingan nonpengendali 3.405.942.979 (36.741.353) 3.369.201.626 Non-controlling interest
PSAK No. 72: Pendapatan dari Kontrak dengan Pelanggan
PSAK No. 72: Revenue from Contracts with Customers
Penerapan PSAK No. 72 mengakibatkan perubahan kebijakan akuntansi dan penyesuaian terhadap jumlah-jumlah yang diakui dalam laporan keuangan konsolidasian sebagai berikut:
The application of PSAK No. 72 resulted in changes in accounting policies and adjustments to the amounts recognized in the consolidated financial statements as follows:
Pengakuan pendapatan dan komponen pendanaan
Revenue recognition and financing component
Pada tahun yang berakhir 31 Desember 2019, Grup mengakui pendapatan dari penjualan properti real estat ketika semua kondisi tertentu terpenuhi dan semua pembayaran yang diterima dimuka dari pembeli diakui sebagai uang muka penjualan. Berdasarkan PSAK No. 72, Grup, setelah menerapkan model lima langkah untuk memperhitungkan pendapatan dari kontrak dengan pelanggan, mengakui pendapatan pada suatu titik waktu, dan uang yang diterima dimuka sebelum pengendalian dialihkan dianggap mengandung pembiayaan komponen, sehingga harga transaksi disesuaikan dengan nilai waktu uang.
For the year ended 31 December 2019, the Group recognized revenues from sale of real estate properties when all certain conditions are met and all payments received in advance from buyers are recognized as sales advances. Under PSAK No. 72, the Group, upon applying the five-step model to account for revenues from contract with customers, recognized revenues at point in time, and the cash received in advance prior to the control transfer of the property is deemed to contain financing component, thus the transaction price is adjusted for the time value of money.
Dengan menerapkan PSAK No. 72, pada tanggal 1 Januari 2020 liabilitas kontrak Grup meningkat masing-masing sebesar Rp 886.196.392.014, sementara piutang usaha – pihak ketiga, investasi dalam ventura bersama, uang muka diterima, saldo laba dan kepentingan nonpengendali Grup berkurang masing-masing sebesar Rp 42.047.363.158, Rp 1.059.655.825, Rp 819.643.961.895, Rp 108.595.793.277 dan Rp 36.741.353.
By applying this standard, as of January 1, 2020 the Group’s contract liabilities increased by Rp 886,196,392,014. In addition, the Group’s trade accounts receivable – third party, investments in a joint venture, advances received, retained earnings and noncontrolling interest decreased by Rp 42,047,363,158 Rp 1,059,655,825, Rp 819,643,961,895, Rp 108,599,793,277 and Rp 36,741,353, respectively.
Pengakuan beban Cost recognition Pada periode pelaporan sebelumnya, biaya dari
kontrak dengan pelanggan diakui pada saat terjadinya. Berdasarkan PSAK No. 72, biaya yang berhubungan langsung untuk mendapatkan kontrak dikapitalisasi sebagai beban dari kontrak dengan pelanggan pada akun “Biaya dibayar dimuka” dan diamortisasi secara sistematis sejalan dengan penyerahan barang atau jasa terkait kepada pelanggan.
In previous reporting period, expense from contracts with customers are recognized when they are incurred. Under PSAK No. 72, the costs directly related to obtaining the contract ("cost to obtain") are capitalized as cost from contract with customers in “Prepaid expenses” account and amortized on a systematic basis that is consistent with the transfer of the related goods or services to the customers.