1. Ifrs No.1 First Time Adoption of Ifrs-final

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ASSIIAAN N BBAANNKKIINNGG FFIINNAANNCCE E AANNDD INFORMAT

INFORMATICS ICS INSTITUTEINSTITUTE ABFI PERBANAS

ABFI PERBANAS

FAKULTAS EKONOMI DAN BISNIS FAKULTAS EKONOMI DAN BISNIS

JURUSAN AKUNTANSI JURUSAN AKUNTANSI

MAKALAH SEMINAR AKUNTANSI BIAYA MAKALAH SEMINAR AKUNTANSI BIAYA IFRS NO. 1 FIRST TIME ADOPTION OF IFRS IFRS NO. 1 FIRST TIME ADOPTION OF IFRS

Diajukan oleh :

SURANI!

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IFRS NO. 1

IFRS NO. 1 FIRST TIME ADOPTION OF IFRSFIRST TIME ADOPTION OF IFRS A

A.. MMAATTEERRII

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1.. LLaattaar Br Beellaakkaanngg

Pene'a(an In)e'na)ional Finan*ial Re(o')in+ S)an,a', -IFRS ,i In,one/ia /aa) ini 0a/ih Pene'a(an In)e'na)ional Finan*ial Re(o')in+ S)an,a', -IFRS ,i In,one/ia /aa) ini 0a/ih elu0

elu0 an2ak ,ilakukan an2ak ,ilakukan oleh oleh kalan+an kalan+an ekono0i ekono0i ,i ,i In,one/ia. In,one/ia. Pa,ahal Pa,ahal (ene'a(an (ene'a(an IFRSIFRS ,ala0 /i/)e0 akun)a/i (e'u/ahaan akan 0enja,i /alah /a)u )olak uku' 2an+ 0enunjukkan ,ala0 /i/)e0 akun)a/i (e'u/ahaan akan 0enja,i /alah /a)u )olak uku' 2an+ 0enunjukkan ke/ia(an an+/a In,one/ia e'/ain+,i e'a (e',a+an+an ea/. IFRS /aa) ini 0enja,i )o(ik ke/ia(an an+/a In,one/ia e'/ain+,i e'a (e',a+an+an ea/. IFRS /aa) ini 0enja,i )o(ik han+a) ,i kalan+an ekono0i3 khu/u/n2a ,ikalan+an akun)an. IAI )elah 0ene)a(kan )ahun han+a) ,i kalan+an ekono0i3 khu/u/n2a ,ikalan+an akun)an. IAI )elah 0ene)a(kan )ahun &#

&#1& 1& InIn,on,one/e/ia ia /u/u,a,ah h 0e0en+n+a,oa,o(/(/i i (en(enuh uh IFIFRSRS. . Di Di inin,on,one/e/ia ia /e/eenena'a'n2n2a a /e/eaa+i+ianan (e'u/ahaan

(e'u/ahaan 2an+ 2an+ /u,ah /u,ah 0en+a*u 0en+a*u (a,a (a,a IFRS3 IFRS3 (en+a,o(/ian (en+a,o(/ian IFRS IFRS 0e/)in2a 0e/)in2a ,iiku)i ,iiku)i (ula(ula ,en

,en+an +an (en(en+a,o+a,o(/i(/ian an /)a/)an,a' n,a' (en+(en+au,au,i)ai)an n in)in)e'ne'na/ia/ionalonal. . S)aS)an,an,a' ' (el(ela(oa(o'an 'an keukeuan+aan+ann (e'u/ahaan

(e'u/ahaan )i,ak )i,ak akan akan 0en,a(a)kan 0en,a(a)kan (en+akuan (en+akuan )in++i3 )in++i3 ila ila /)an,a' /)an,a' 2an+ 2an+ ,i+unakan,i+unakan un)uk

un)uk (en+au,(en+au,i)an i)an 0a/i0a/ih h /)an,/)an,a' a' lokallokal. . In)e'In)e'na)iona)ional nal A**oA**oun)inun)in+ + S)an,aS)an,a',/3 ',/3 2an+ 2an+ leihleih ,ikena

,ikenal l /ea+ai In)e'na)/ea+ai In)e'na)ional ional Finan*iFinan*ial al Re(o')Re(o')in+ in+ S)an,aS)an,a',/ ',/ -IFRS-IFRS3 3 0e'u(a0e'u(akan kan /)an,a/)an,a' ' )un

)un++a++al l (el(ela(oa(o'an 'an akuakun)an)an/i n/i 2a2an+ n+ 0e00e0e'e'ikan ikan (ene(enekanakanan n (a,(a,a a (eni(enilailaian an -'e-'e4al4alua)iua)ionon ('o5e/ional

('o5e/ional ,en+an ,en+an ,i/*lo/u'e/ ,i/*lo/u'e/ 2an+ jela/ 2an+ jela/ ,an ,an )'an/(a'an )'an/(a'an 0en+enai 0en+enai /u/)an/i /u/)an/i ekono0i/ekono0i/ )'a

)'an/an/ak/ik/i3 3 (enj(enjelaela/an /an hinhin++a ++a 0en0en*a(a*a(ai i ke/ke/i0(i0(ulaulan)en)e')e')en)un)u. . S)aS)an,a' n,a' ini ini 0un0un*ul *ul akiakia)a) )un)u)an +loali/a/i 2an+ 0en+ha'u/kan (a'a (elaku i/ni/ ,i /ua)u Ne+a'a iku) /e')a ,ala0 )un)u)an +loali/a/i 2an+ 0en+ha'u/kan (a'a (elaku i/ni/ ,i /ua)u Ne+a'a iku) /e')a ,ala0 i/ni/

i/ni/ lin)a/ lin)a/ ne+a'a. ne+a'a. Un)uk Un)uk i)u i)u ,i(e'lukan ,i(e'lukan /ua)u /ua)u /)an,a' /)an,a' in)e'na/ional in)e'na/ional 2an+e'laku 2an+e'laku /a0a /a0a ,i,i /e0

/e0ua ua Ne+Ne+a'a un)uk a'a un)uk 0e00e0u,ahu,ahkankan r!"er!"e" " rek!nrek!n"#l#a"# "#l#a"# $#"n#"$#"n#". Pe'e,aan u)a0a /)an,a' . Pe'e,aan u)a0a /)an,a' in

in)e)e'n'na/a/ioional nal inini i ,e,en+an+an n /)/)anan,a,a' ' 2a2an+ n+ ee'l'lakaku u ,i ,i InIn,on,one/e/ia ia )e)e'l'le)e)ak ak (a(a,a ,a (en(ene'e'a(aa(ann 'e4alua)ion 0o,el3 2ai)u 0e0un+kinkan (enilaian a/e) 0en++unakan nilai 6aja'3 /ehin++a 'e4alua)ion 0o,el3 2ai)u 0e0un+kinkan (enilaian a/e) 0en++unakan nilai 6aja'3 /ehin++a la(o'an keuan+an ,i/ajikan ,en+an a/i/ 7)'ue an, 5ai'7.

la(o'an keuan+an ,i/ajikan ,en+an a/i/ 7)'ue an, 5ai'7. Ba+

Ba+i i Pe'Pe'u/au/ahaan haan 2an2an+ + +o +o in)in)e'ne'na)ia)ional onal a)aa)au u 2an2an+ + 0e00e0iliiliki ki (a'(a')ne)ne' ' ,a',a'i i Uni Uni E'oE'o(a3(a3 Au/)'alia3 Ru/ia ,an ee'a(a ne+a'a ,i Ti0u' Ten+ah 0e0an+ )i,ak a,a (ilihan lain /elain Au/)'alia3 Ru/ia ,an ee'a(a ne+a'a ,i Ti0u' Ten+ah 0e0an+ )i,ak a,a (ilihan lain /elain 0ene'

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2an+ 0e'u(akan /ua)u )a)a *a'a a+ai0ana (e'u/ahaan 0en2u/un la(o'an keuan+ann2a 2an+ 0e'u(akan /ua)u )a)a *a'a a+ai0ana (e'u/ahaan 0en2u/un la(o'an keuan+ann2a e',a/a'kan

e',a/a'kan /)an,a' /)an,a' 2an+ 2an+ i/a i/a ,i)e'i0a /e*a'a ,i)e'i0a /e*a'a +loal. +loal. Jika Jika /euah /euah ne+a'a ne+a'a e'alih e'alih ke ke IFRS3IFRS3 a')in2a ne+a'a )e'/eu) /e,an+ 0en+a,o(/i aha/a (ela(o'an keuan+an +loal 2an+ akan a')in2a ne+a'a )e'/eu) /e,an+ 0en+a,o(/i aha/a (ela(o'an keuan+an +loal 2an+ akan 0e0ua) (e'u/ahaan -i/ni/ i/a ,i0en+e')i oleh (a/a' ,unia. Na0un3 e'alih ke IFRS 0e0ua) (e'u/ahaan -i/ni/ i/a ,i0en+e')i oleh (a/a' ,unia. Na0un3 e'alih ke IFRS ukanlah

ukanlah /eke,a' /eke,a' (eke'jaan (eke'jaan 0en++an)i 0en++an)i an+ka8an+ka an+ka8an+ka ,i ,i la(o'an la(o'an keuan+an3 keuan+an3 )e)a(i )e)a(i 0un+kin0un+kin akan 0en+uah (ola (iki' ,an *a'a /e0ua ele0en ,i ,ala0 (e'u/ahaan.

akan 0en+uah (ola (iki' ,an *a'a /e0ua ele0en ,i ,ala0 (e'u/ahaan.

%.

%. MaMan&an&aat at 'a'an Tn T(()(a)(an an a'!'!"# "# IFRIFRSS

Pen2

Pen2e/uae/uaian ian )e')e'ha,ha,a( a( IFRIFRS S 0e00e0e'e'ikaikan n 0an0an5aa5aa) ) )e')e'ha,aha,a( ( ke)ke)e'e'an,an,in+in+an an la(la(o'ao'ann keu

keuan+aan+an n ,an ,an (eni(enin+kan+ka)an )an )'a)'an/(n/(a'aa'an/in/i. . MelMelalualui i (en(en2e/2e/uaiuaian an 0ak0aka a la(la(o'ao'an n keuakeuan+an+ann (e'u/ahaan In,one/ia akan ,a(a) ,i(e'an,in+kan ,en

(e'u/ahaan In,one/ia akan ,a(a) ,i(e'an,in+kan ,en +an la(o'an keuan+an (e'u/ahaan ,a'i+an la(o'an keuan+an (e'u/ahaan ,a'i ne+a'a lain3 /ehin++a akan /an+a) jela/ kine'ja (e'u/ahaan 0ana 2an+ leih aik ,an ,a(a) ne+a'a lain3 /ehin++a akan /an+a) jela/ kine'ja (e'u/ahaan 0ana 2an+ leih aik ,an ,a(a) 0enin

0enin+ka)kan kuali)a/ S)an,a' Akun)an/+ka)kan kuali)a/ S)an,a' Akun)an/i i Keuan+aKeuan+an. n. SelaiSelain n i)u3 ('o+'a0 i)u3 ('o+'a0 kon4e'kon4e'+en/i ju+a+en/i ju+a e'0an5aa)

e'0an5aa) un)uk un)uk 0en+u'an+i 0en+u'an+i ia2a ia2a 0o,al 0o,al -*o/) -*o/) o5 o5 *a(i)al *a(i)al ,en+an ,en+an 0e0uka 0e0uka (eluan+(eluan+ (en++alan+an

(en++alan+an ,ana ,ana 0elalui 0elalui (a/a' (a/a' 0o,al 0o,al /e*a'a /e*a'a +loal3 +loal3 0enin+ka)kan 0enin+ka)kan in4e/)a/i in4e/)a/i +loal3 +loal3 ,an,an 0en+u'an+i ean (en2/u/unan la(o'an keuan+an3 0enin+ka)kan k'e,iili)a/ ,an ke+unaan 0en+u'an+i ean (en2/u/unan la(o'an keuan+an3 0enin+ka)kan k'e,iili)a/ ,an ke+unaan La(o'a

La(o'an n Keuan+aKeuan+an3 n3 0enin0enin+ka)kan ko0(a'ail+ka)kan ko0(a'aili)a/ (ela(o'an i)a/ (ela(o'an keuan+akeuan+an3 n3 ,an ,an 0en*i0en*i()akan()akan e5i/

e5i/ien/i (en2u/unaien/i (en2u/unan n la(o'la(o'an an keuan+akeuan+an. n. Di/iDi/i/i /i lain )ujuan lain )ujuan kon4e'kon4e'+en/i IFRS +en/i IFRS a,alah a+a' a,alah a+a' la(o'

la(o'an an keuan+akeuan+an n e',a/e',a/a'kan PSAK a'kan PSAK )i,ak 0e0e'luka)i,ak 0e0e'lukan n 'ekon/'ekon/iliailia/i /i /i+ni/i+ni5ikan ,en+an5ikan ,en+an la(o'an keuan+an e',a/a'kan IFRS ,an kalau(un a,a ,iu(a2akan han2a 'ela)i5 /e,iki) la(o'an keuan+an e',a/a'kan IFRS ,an kalau(un a,a ,iu(a2akan han2a 'ela)i5 /e,iki) /ehin++a (a,a akhi'n2a la(o'an au,i)o' 0en2eu) ke/e/uaian ,en+an IFRS.

/ehin++a (a,a akhi'n2a la(o'an au,i)o' 0en2eu) ke/e/uaian ,en+an IFRS.

3.

3. _Ba_Baga_ga#*_#*an_ana_{a Ca}_Cara_{ra *e}_*ela_lak(_k(ka_kan_{n a'}_a'!_!"#_{"# IF}_IFRS_{RS (n}_(nt(_t(k_{k e}_ert_rta*_a*a_{a ka}_kal#_l#n+_n+a_{a $a}_$ag#_{g# "(}_"(at_at(₍

er("a,aan er("a,aan

I/u (ela(o'an keuan+an a,alah i/u

I/u (ela(o'an keuan+an a,alah i/u /en)'/en)'al 2an+ al 2an+ ha'u/ ,i(e'haha'u/ ,i(e'ha)ikan (a,a )ikan (a,a /aa) 0elakuka/aa) 0elakukann i0

i0(l(le0e0en)en)a/a/i i IFIFRSRS. . PePelala(o'(o'an an kekeuanuan+a+an n 0e0en*an*an+n+kuku( ( ('('o/o/e/ e/ ,a,an n ouou)()(u) u) (el(ela(a(o'o'anan keuan+a

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r!"!"e" e" eengng(k(k(r(ran an 'a'an n een#n#lala#a#an n akakt#t#-a -a 'a'an n kekeaa)#)#$a$an n $a$an+n+ak ak *e*engngalala*a*## er($a,an

er($a,an. Pene'a(an . Pene'a(an IFRS (a,a /ua)IFRS (a,a /ua)u (e'u/ahaau (e'u/ahaan ha'u/ ,ilakukn ha'u/ ,ilakukan e'a6al ,a'i laan e'a6al ,a'i la(o'an(o'an keuan+an 2an+ ,i/u/un e',a/a'kan ('in/i( akun)an/i lokal3 ,ilakukan ,en+an ,ua *a'a: keuan+an 2an+ ,i/u/un e',a/a'kan ('in/i( akun)an/i lokal3 ,ilakukan ,en+an ,ua *a'a:

1

1 RekRek)ao)aon/in/ilialia/i /i )e')e'ha,ha,a( a( la(la(o'ao'an n keuakeuan+an+an n 2an2an+ + ,i/,i/u/uu/un n e'e',a/,a/a'ka'kan an loklokal al AAAAPP /ehin++a /e/uai ,en+an IFRS.

/ehin++a /e/uai ,en+an IFRS. &

& Men2Men2u/uu/un n la(la(o'ao'an n keuakeuan+an+an n /e*/e*a'a )e'(a'a )e'(i/ai/ah h ,en,en+an lan+/+an lan+/un+ 0en+aun+ 0en+a*u ke(a,a*u ke(a,a IFRS.

IFRS.

Pene'a(an IFRS e',a0(ak )e'ha,a( (e'u/ahaan ,ala0 an2ak hal. A/(ek (ela(o'an Pene'a(an IFRS e',a0(ak )e'ha,a( (e'u/ahaan ,ala0 an2ak hal. A/(ek (ela(o'an in)e'i0 ,an a/i/ (enilaian a,alah hal 2an+ (alin+ an2ak )e'kena ,a0(ak.

in)e'i0 ,an a/i/ (enilaian a,alah hal 2an+ (alin+ an2ak )e'kena ,a0(ak.PeneraanPeneraan IF

IFRS RS 'e'engngan an /a/ara ra a'a'!!"# "# een(n(,,33 ,al ,al +a+ang ng aal#l#ng ng "#"#gngn#&#&#k#kan an +a+ang ng ,a,ar(r("" '#er,at#kan

'#er,at#kan a,alah a,alahk!rek"# la$a '#ta,ank!rek"# la$a '#ta,an /ea+ai akia) (ene'a(an (e')a0a ,a'i IFRS. /ea+ai akia) (ene'a(an (e')a0a ,a'i IFRS. E5e

E5ekn2kn2a a i/i/a a 0en0en+u'+u'an+i an+i lalaa a a)aa)au u /e/ealialikn2kn2a a ju/ju/)'u )'u i/i/a a 0en0ena0a0ah ah lalaa. a. Sa/Sa/a'aa'ann kon4e'+en/i IFRS )ahun &#1& a,alah 0e'e4i/i PSAK a+a' /e*a'a 0a)e'ial /e/uai ,en+an kon4e'+en/i IFRS )ahun &#1& a,alah 0e'e4i/i PSAK a+a' /e*a'a 0a)e'ial /e/uai ,en+an IFRS 4e'/i 1 Janua'i &##;3 2an+ e'laku e5ek)i5 )ahun &#118&#1&. Ko4e'+en/i IFRS ,i IFRS 4e'/i 1 Janua'i &##;3 2an+ e'laku e5ek)i5 )ahun &#118&#1&. Ko4e'+en/i IFRS ,i In

In,o,one/ne/ia ia ,i,ilalakukukakan n /e/e*a'*a'a a ee')')ahaaha(. (. Se(Se(ananjajan+ n+ )a)ahun hun &##&##;3 ;3 DSDSAK8AK8IAIAI I )e)elalahh 0en+e/ahkan 1# PSAK a'u3 " ISAK3 ,an 0en*au) ; PSAK e'a/i/ in,u/)'i ,an 0en+e/ahkan 1# PSAK a'u3 " ISAK3 ,an 0en*au) ; PSAK e'a/i/ in,u/)'i ,an 0en*au) 1 ISAK. In,one/ia akan 0en+a,o(/i IFRS /e*a'a (enuh (a,a &#1&.

0en*au) 1 ISAK. In,one/ia akan 0en+a,o(/i IFRS /e*a'a (enuh (a,a &#1&.DenganDengan *enga'!"# en(, IFRS0 la!ran ke(angan +ang '#$(at $er'a"arkan PSAK t#'ak *enga'!"# en(, IFRS0 la!ran ke(angan +ang '#$(at $er'a"arkan PSAK t#'ak *e*erl(kan rek!n"#l#a"# "#gn#&#kan 'engan la!ran ke(angan $er'a"arkan IFRS. *e*erl(kan rek!n"#l#a"# "#gn#&#kan 'engan la!ran ke(angan $er'a"arkan IFRS.

Na0un3 (e'uahan )e'/eu)

Na0un3 (e'uahan )e'/eu) akan 0e0e'ikan e5ek akan 0e0e'ikan e5ek ,i e'a+ai i,an+3 ,i e'a+ai i,an+3 )e'u)a0a ,a'i /e+i)e'u)a0a ,a'i /e+i (en,i,ikan ,an i/ni/. Bee'a(a ken,ala ,ala0 a,o(/i IFRS ke PSAK:

(en,i,ikan ,an i/ni/. Bee'a(a ken,ala ,ala0 a,o(/i IFRS ke PSAK: 1

1 De6an SDe6an S)an,a' )an,a' AkunAkun)an/i )an/i 2an+ kek2an+ keku'an+au'an+an /u0n /u0e' ,a2e' ,a2aa &

& IFRS e'IFRS e'+an)i )e+an)i )e'lal'lalu *e(a) /ehin+u *e(a) /ehin++a ke)ika ('o+a ke)ika ('o/e/ a,o(//e/ a,o(/i /ua)u /)ai /ua)u /)an,a' IFRS 0an,a' IFRS 0a/ih/ih ,ilakukan3 (ihak IASB /u,ah ,ala0

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%

% In5In5'a/'a/)uk)uk)u' ('o5)u' ('o5e/i akune/i akun)an 2an+ elu0 /ia()an 2an+ elu0 /ia(. . Un)Un)uk 0en+a,uk 0en+a,o(/o(/i i IFRIFRS S anan2ak 2ak 0e)o,

0e)o,e e akun)aakun)an/i 2an+ n/i 2an+ a'u 2an+ a'u 2an+ ha'u/ ,i(elajha'u/ ,i(elaja'i la+i a'i la+i oleh (a'a oleh (a'a akun)aakun)an. n. Ke/iaKe/ia(an(an (e'+u'uan )in++i ,an akun)an (en,i,ik un)uk e'+an)i kila) ke IFRS.

(e'+u'uan )in++i ,an akun)an (en,i,ik un)uk e'+an)i kila) ke IFRS.

.

. Da*Da*ak K!ak K!n-en-ergenrgen"# IFR"# IFRS TS Teer,a'r,a'a K(ala K(al#ta" P#ta" Pelaela!ran K!ran Ke(ane(angangan

Kon4e'+en/i IFRS ,a(a) 0enin+ka)kan ,a2a in5o'0a/i ,a'i (ela(o'an keuan+an (e'u/ahaan Kon4e'+en/i IFRS ,a(a) 0enin+ka)kan ,a2a in5o'0a/i ,a'i (ela(o'an keuan+an (e'u/ahaan (e'u/ahaan

(e'u/ahaan 2an+ 2an+ a,a a,a ,i ,i In,one/ia.A,o(/i In,one/ia.A,o(/i /)an,a' /)an,a' in)e'na/ional in)e'na/ional ju+a ju+a /an+a) /an+a) (en)in+ (en)in+ ,ala0,ala0 'an+ka /)aili)a/(e'ekono0ian. Man5aa) ,a'i ('o+'a0 kon4e'+en/i IFRS ,iha'a(kan akan 'an+ka /)aili)a/(e'ekono0ian. Man5aa) ,a'i ('o+'a0 kon4e'+en/i IFRS ,iha'a(kan akan 0e

0en+n+u'au'an+n+i i haha00a)a)an8an8haha00a)a)an an inin4e4e/)/)a/a/i3 i3 0e0eninin+kn+ka)a)kakan n )')'anan/(/(a'a'an/an/i i (e'(e'u/u/ahahaaaan3n3 0en+u

0en+u'an+i ia2a 'an+i ia2a 2an+ )e'kai) ,en+an(en2u/2an+ )e'kai) ,en+an(en2u/unan unan la(o'la(o'an an keuan+ankeuan+an3 3 ,an ,an 0en+u'0en+u'an+i *o/)an+i *o/) o5 *a(i)al. Se0en)a'a )ujuan akhi'n2a la(o'ankeuan+an 2an+ ,i/u/un e',a/a'kan S)an,a' o5 *a(i)al. Se0en)a'a )ujuan akhi'n2a la(o'ankeuan+an 2an+ ,i/u/un e',a/a'kan S)an,a' Akun)an/i Keuan+an -SAK han2a akan 0e0e'lukan /e,iki)'ekon/ilia/i un)uk 0en+ha/ilkan Akun)an/i Keuan+an -SAK han2a akan 0e0e'lukan /e,iki)'ekon/ilia/i un)uk 0en+ha/ilkan la(o'

la(o'an an keuan+akeuan+an n e',a/e',a/a'kan IFRS. a'kan IFRS. Ban2akBan2akn2a n2a /)an,/)an,a' a' 2an+ 2an+ ha'u/,ha'u/,ilak/ilak/anakan anakan ,ala0,ala0 ('o+'a0

('o+'a0 kon4e'+en/i kon4e'+en/i ini ini 0enja,i 0enja,i )an)an+an )an)an+an 2an+ 2an+ *uku( *uku( e'a) e'a) a+i a+i (ulik (ulik un)uk /e,a'i un)uk /e,a'i ,ini,ini 0en+an)i/i(a/i i0(le0en)a/i ('o+'a0 kon4e'+en/i IFRS.Bee'a(a

0en+an)i/i(a/i i0(le0en)a/i ('o+'a0 kon4e'+en/i IFRS.Bee'a(a ,a

,a0(0(ak ak 2a2an+ n+ )e)e'j'ja,a,i i a)a)a/ a/ kokon4en4e'+'+en/en/i i IFIFRS RS )e)e'h'ha,a,a( a( kuakualili)a)a/ / (e(en2n2ajajiaian n PePelala(o(o'a'ann Keuan+an3 akan ,ijela/kan leih 'in*i ,a'i ,ala0 (e'/(ek)i5 kuali)a)i5:

Keuan+an3 akan ,ijela/kan leih 'in*i ,a'i ,ala0 (e'/(ek)i5 kuali)a)i5: 1

1 Pe'uaPe'uahan konhan kon/e( ,/e( ,a'i a'i 'ule 'ule a/e, a/e, ke ('ike ('in*i(ln*i(le a/ee a/e,,

P'in*i(le a/e, 0en+an,un+ 0akna ah6a /)an,a') akun)an/i )i,ak e'/i5a) ke)a) P'in*i(le a/e, 0en+an,un+ 0akna ah6a /)an,a') akun)an/i )i,ak e'/i5a) ke)a) a)au

a)au 'i+i'i+i,3 ,3 0elai0elainkanhan2nkanhan2a a 0e0e0e0e'ikan 'ikan ('in/('in/i(8('i(8('in/i( u0u0 in/i( u0u0 /)an,a/)an,a' ' akun)anakun)an/i/i 2an+ ha'u/ ,iiku)i un)uk 0e0a/)ikan (en*a(aian kuali)a/ in5o'0a/i )e')en)u 2an+ 2an+ ha'u/ ,iiku)i un)uk 0e0a/)ikan (en*a(aian kuali)a/ in5o'0a/i )e')en)u 2an+ 'ele4

'ele4an3 an3 ,a(a) ,a(a) ,i(e',i(e'an,in+an,in+kan kan ,an ,an ojek)ojek)i53 i53 /e,an+/e,an+kan kan 'ule 'ule a/e, a/e, 0en+an0en+an,un+,un+ 0a

0aknkna a aah6h6a a unun)u)uk k 0e0en*n*a(a(ai ai kukualali)i)a/ a/ inin5o5o'0'0a/a/i i )e)e')')enen)u )u 2a2an+ n+ 'e'elele4a4an3n3 ,a(a),i(e'an,in+kan3 ,an ojek)i53 /)an,a'

,a(a),i(e'an,in+kan3 ,an ojek)i53 /)an,a' akun)an/i ha'u/ e'/i5a) ke)a) ,an 'i+i,.akun)an/i ha'u/ e'/i5a) ke)a) ,an 'i+i,. &

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IFRS inilah 2an+

IFRS inilah 2an+ 0enja0enja,ikan (e'an ('o5e//io,ikan (e'an ('o5e//ional nal ju,+e0ju,+e0en) leih en) leih ,iu),iu)uhkan aik uhkan aik ,ala0 hal 0e0(e'/ia(kan la(o'an keuan+an 0au(un ,ala0 hal(en+au,i)an. Dan hal ,ala0 hal 0e0(e'/ia(kan la(o'an keuan+an 0au(un ,ala0 hal(en+au,i)an. Dan hal )e'

)e'(en(en)in)in+ + 2a2an+ n+ ha'ha'u/ u/ ki)ki)a a laklakukaukan n a,aa,alah lah ah6ah6a a /e0/e0ua ua ,oku,oku0en 0en /e'/e')a )a ('o('o/e//e/ P'o5e/ional

P'o5e/ional Ju,+e0en) Ju,+e0en) i)u i)u ha'u/ ha'u/ ,i,oku0en)a/ikan.,i,oku0en)a/ikan. %

% Pen+Pen++una+unaan Fai' <an Fai' <aalue Alue A**o**oun)un)in+in+

Fai' 4alue ukanlah nilai 2an+ akan ,i)e'i0a a)au ,ia2a'kan en)i)a/ ,ala0 /ua)u Fai' 4alue ukanlah nilai 2an+ akan ,i)e'i0a a)au ,ia2a'kan en)i)a/ ,ala0 /ua)u )'an/ak/i 2an+,i(ak/akan3 likui,a/i 2an+ ,i(ak/akan3 a)au (enjualan akia) ke/uli)an )'an/ak/i 2an+,i(ak/akan3 likui,a/i 2an+ ,i(ak/akan3 a)au (enjualan akia) ke/uli)an ke

keuanuan+a+an. n. NiNilalai i a,a,alalah ah ninilalai i 2a2an+6n+6ajaja' a' 0e0en*en*e'0'0ininkakan n kukualali)i)a/ a/ k'k'e,e,i) i) /u/ua)a)uu in/

in/)'u)'u0en0en.Se.Sehinhin++a ++a ,en,en+an +an a,ana,an2a 2a 5ai5ai' ' 4al4alue ue a**a**oun)oun)in+ in+ 0ak0aka a (en(en2aj2ajian ian a)aa)a// (ela(o'an

(ela(o'an keuan+an keuan+an un)uk un)uk nilai nilai a/e) a/e) ,an ,an in/)'u0en in/)'u0en keuan+an keuan+an )e'*a)a) )e'*a)a) (a,a(a,a nilai

nilai/eena'/eena'n2a n2a a)au 6aja' a)au 6aja' /e/uai ,en+an /e/uai ,en+an kon,i/kon,i/i i (a/a'(a/a'. . Sehin+Sehin++a +a kuali)kuali)a/ a/ 2an+2an+ ,iha/ilkan a)a/ la(o'ankeuan+an 0enja,i ,a(a) ,ian,alkan.

,iha/ilkan a)a/ la(o'ankeuan+an 0enja,i ,a(a) ,ian,alkan. 9

9 Ke)e'Ke)e'lia)lia)an (ihaan (ihak ke)ik ke)i+a ,al+a ,ala0 (en2a0 (en2u/unan lu/unan la(o'an a(o'an keuan+akeuan+ann Den

Den+an +an a,ana,an2a 2a kon4kon4e'+e'+en/en/i i IFRIFRS3 S3 0en0en2e2eakaakan n /e+/e+ala ala /e//e/ua)ua)u u 2an2an+ + e'e'kaikai)an)an ,en+an (enilaian ,an(en+uku'an 0enja,i (en)in+3 /ehin++a keu)uhan a)a/ a,an2a ,en+an (enilaian ,an(en+uku'an 0enja,i (en)in+3 /ehin++a keu)uhan a)a/ a,an2a (ihak

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keuan+an+an n 0e0e6aji6ajikakan n un)un)uk uk ,iu,iun+kan+ka(kan (kan /e*/e*a'a a'a 0en0en2e2elu'ulu'uha+ha+a' a' )'a)'an/(n/(a'aa'an/in/i 0enja,i /ua)u hal (en)in+ a+i (en++una la(o'an keuan+an.

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Ba+i

Ba+i TeTelko03 i0(le0en)lko03 i0(le0en)a/i a/i IFRS IFRS 0e0i0e0iliki liki )an)a)an)an+an n+an )e'/)e'/en,i'en,i'i3 i3 /elai/elain n ha'u/ha'u/ 0en2a0(aikan La(o'an Keuan+an ,ala0 /)an,a' IFRS ke US SE@3 Telko0 (un ha'u/ 0en2a0(aikan La(o'an Keuan+an ,ala0 /)an,a' IFRS ke US SE@3 Telko0 (un ha'u/ 0en2a0(aikan La(o'an Keuan+ann2a ,en+an SAK In,one/ia ke Ba(e(a08LK ,en+an 0en2a0(aikan La(o'an Keuan+ann2a ,en+an SAK In,one/ia ke Ba(e(a08LK ,en+an )e)a( 0e0(e'ha)ikan no'0a8no'0a (en+en,alian in)e'nal.

)e)a( 0e0(e'ha)ikan no'0a8no'0a (en+en,alian in)e'nal. T

Tee'k'kaiai) ) ,en,en+a+an n (e(ene'ne'a(aa(an n IFIFRS3 RS3 TTeelklko0 o0 ju+ju+a a ee'('(e'e'an an ak)ak)i5 i5 0e0en,n,ukuukun+n+ i0(le0en)a/i IFRS ,i BUMN lainn2a ,an )e'lia) /ea+ai na'a/u0e'3 e'iku) ee'a(a i0(le0en)a/i IFRS ,i BUMN lainn2a ,an )e'lia) /ea+ai na'a/u0e'3 e'iku) ee'a(a ke+ia)an 2an+ )elah ,ilakukan:

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; ;

Telko0 )e'lia) ak)i5 0enja,i Ti0 Ke'ja Koo',ina/i BUMN un)uk An)i/i(a/i Pene'a(an Telko0 )e'lia) ak)i5 0enja,i Ti0 Ke'ja Koo',ina/i BUMN un)uk An)i/i(a/i Pene'a(an IFRS ke ,ala0 SAK In,one/ia3 /alah /a)u 6uju,n2a a,alah 0enja,i na'a/u0e' ,an IFRS ke ,ala0 SAK In,one/ia3 /alah /a)u 6uju,n2a a,alah 0enja,i na'a/u0e' ,an (en+aja'

(en+aja' un)ukun)uk workshopworkshop (ene'a(an SAK In,one/ia Ba'u -IFRS un)uk BUMN Telko0 (ene'a(an SAK In,one/ia Ba'u -IFRS un)uk BUMN Telko0 0e0e'ikan ja/a (en,a0(in+an kon4e'+en/i SAK In,one/ia8IFRS ke(a,a /alah /a)u 0e0e'ikan ja/a (en,a0(in+an kon4e'+en/i SAK In,one/ia8IFRS ke(a,a /alah /a)u BU

BUMN MN ,i ,i InIn,o,onene/i/ia a ,a,an n inini i 0e0e'u'u(a(akakan n lalan+n+kakah h a6a6al al unun)u)uk k 0e0e00aan)n)u u ('('o/o/e/e/ kon4

kon4e'+e'+en/en/i i ,i ,i BUMBUMN8BN8BUMN UMN lailainn2nn2a a TTelelko0 ko0 0en0enja,ja,i i (e0(e0i*i*a'a a'a u)au)a0a 0a ,al,ala0a0 Se0

Se0ina' IFRS ina' IFRS un)un)uk uk AuAu,i),i)o' o' ,en+,en+an an )e0)e0a a 77 Internal Internal Auditors Auditors Need Need to to now now IFRS IFRS !onversion

!onversion7 (a,a )an++al 1181% A('il &#11 ,i Ban,un+ ,an Se*a'a 'u)in 0elakukan7 (a,a )an++al 1181% A('il &#11 ,i Ban,un+ ,an Se*a'a 'u)in 0elakukan /o/iali/a/i ,an

/o/iali/a/i ,an workshopworkshop a)a/ i0(le0en)a/i a)a/ i0(le0en)a/i IFRS ke Anak Pe'u/ahaan IFRS ke Anak Pe'u/ahaan TeTelko0.lko0.

%.

%. PenPen+e"(+e"(a#an Pen+a#an Pen+e"(e"(a#aa#an n +ang ter)+ang ter)a'# ata" la!ra'# ata" la!ran ke(angan ke(angan (nt(k *engan (nt(k *enga'!a'!"#"# IFRS erta*a

IFRS erta*a kal# Pa'a kal# Pa'a PT. TPT. Telk!*elk!*

Makalah ini e')ujuan un)uk 0en+ek/(lo'a/i ('ak)ik (ene'a(an kon4e'+en/i IFRS Makalah ini e')ujuan un)uk 0en+ek/(lo'a/i ('ak)ik (ene'a(an kon4e'+en/i IFRS ,an 0e0an,in+kan la(o'an keuan+an PT Telko0 In,one/ia 2an+ )elah 0en+a,o(/i ,an 0e0an,in+kan la(o'an keuan+an PT Telko0 In,one/ia 2an+ )elah 0en+a,o(/i IFRS ,en+an la(o'an keuan+an PT Telko0 In,one/ia kon4e'+en/ian IFRS. Makalah ini IFRS ,en+an la(o'an keuan+an PT Telko0 In,one/ia kon4e'+en/ian IFRS. Makalah ini ,i,

,i,a/aa/a'i 'i (e'(e'uauahan han a,o(a,o(/i /i /)a/)an,an,a' ' 2an2an+ + ,i),i)e)ae)a(kan (kan oleoleh h De6De6an an S)aS)an,a' n,a' AkAkun)un)an/an/ii Keuan+an ,a'i /eelu0n2a U.S. AAP 0enja,i IFRS 2an+ 0ulai ,ii0(le0en)a/ikan Keuan+an ,a'i /eelu0n2a U.S. AAP 0enja,i IFRS 2an+ 0ulai ,ii0(le0en)a/ikan ,ala0 la(o'an keuan+an (e'u/ahaan (a,a )ahun &#11. Makalah ini e'5oku/ (a,a ('o/e/ ,ala0 la(o'an keuan+an (e'u/ahaan (a,a )ahun &#11. Makalah ini e'5oku/ (a,a ('o/e/ (ene'a(an

(ene'a(an kon4e'+en/i kon4e'+en/i IFRS IFRS ,an ,an (e'an,in+an (e'an,in+an ,ua ,ua (e,o0an (e,o0an /)an,a' /)an,a' akun)an/i akun)an/i 2an+2an+ ,ilak/anakan PT Telko0 In,one/ia ,ala0 la(o'an keuan+an (e'u/ahaan /ela0a (e'io,e ,ilak/anakan PT Telko0 In,one/ia ,ala0 la(o'an keuan+an (e'u/ahaan /ela0a (e'io,e &#1#

&#1# 8 8 &#1&#1%. %. Be'Be',a/,a/a'ka'kan an ,a),a)a a la(la(o'ao'an n keukeuan+aan+an n 0en0enunjuunjukkan kkan )e')e',a(a,a(a) ) eee'ae'a(a(a (e,o0an

(e,o0an /)an,a' /)an,a' akun)an/i akun)an/i 2an+ 2an+ e'(en+a'uh e'(en+a'uh /i+ni5ikan /i+ni5ikan ,an ,an )i,ak )i,ak /i+ni5ikan /i+ni5ikan akia)akia) (elak/anaan

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1# 1#

/)a

/)an,a' n,a' akuakun)an)an/i n/i 2an2an+ + e'e'(en+(en+a'ua'uh h /i+/i+ni5ni5ikaikan n ,al,ala0 a0 la(la(o'ao'an n keukeuan+aan+an n PT PT TTelelko0ko0 In,one/ia a,alah /ea+ai e'iku):

In,one/ia a,alah /ea+ai e'iku):

1. PSAK 1 -Re4i/i &##;3 Pen2ajian La(o'an Keuan+an 1. PSAK 1 -Re4i/i &##;3 Pen2ajian La(o'an Keuan+an

&. PSAK && -Re4i/i &#1#3 Ko0ina/i Bi/ni/ &. PSAK && -Re4i/i &#1#3 Ko0ina/i Bi/ni/

%. PSAK $#3 In/)'u0en Keuan+an: Pen+un+ka(an %. PSAK $#3 In/)'u0en Keuan+an: Pen+un+ka(an

9. PSAK ? -Re4i/i &#1#3 Pen+un+ka(an Pihak8(ihak Be'ela/i 9. PSAK ? -Re4i/i &#1#3 Pen+un+ka(an Pihak8(ihak Be'ela/i

". ISAK &

". ISAK &"3 !ak A)a/ Tanah"3 !ak A)a/ Tanah

$. PSAK % -Re4i/i &#1&3 Ko0ina/i Bi/ni/ En)i)a/ Se(en+en,ali $. PSAK % -Re4i/i &#1&3 Ko0ina/i Bi/ni/ En)i)a/ Se(en+en,ali

?. ISAK 1$ Pe'janjian Kon/e/i Ja/a ?. ISAK 1$ Pe'janjian Kon/e/i Ja/a

Bee'a(a /)an,a' IFRS 2an+ 0enja,i (e'ha)ian u)a0a (a,a (e'an,in+an ,ua Bee'a(a /)an,a' IFRS 2an+ 0enja,i (e'ha)ian u)a0a (a,a (e'an,in+an ,ua (e,o0an

(e,o0an /)an,a' /)an,a' 2an+ 2an+ ,ilak/anakan ,ilak/anakan ,ala0 ,ala0 la(o'an la(o'an keuan+an keuan+an PT PT TeTelko0 lko0 In,one/ia.In,one/ia. S)a

S)an,a'n,a'8/8/)an)an,a' ,a' )e')e'/e/eu) u) 0en0enja,ja,i i (e'(e'ha)ha)ian ian u)au)a0a 0a ,ik,ika'ea'enaknakan an 0en0en+ha/+ha/ilkilkanan 'ekon/ilia/i an)a'a la(o'an keuan+an PT Telko0 In,one/ia e',a/a'kan IFRS ,an 'ekon/ilia/i an)a'a la(o'an keuan+an PT Telko0 In,one/ia e',a/a'kan IFRS ,an PSAK 2an+ ,a(a) ,iliha) (a,a *a)a)an a)a/ la(o'an keuan+an. S)an,a' IFRS 0enja,i PSAK 2an+ ,a(a) ,iliha) (a,a *a)a)an a)a/ la(o'an keuan+an. S)an,a' IFRS 0enja,i )olok uku' ,ala0 (e'an,in+an ini ,ika'enakan ('o/e/ (en+a,o(/ian IFRS /e*a'a )olok uku' ,ala0 (e'an,in+an ini ,ika'enakan ('o/e/ (en+a,o(/ian IFRS /e*a'a (enuh 2an+ ,i)e)a(kan oleh DSAK

(enuh 2an+ ,i)e)a(kan oleh DSAK IAI. S)an,a'8/)an,a' IFRS 2an+ 0enja,i (e'ha)ianIAI. S)an,a'8/)an,a' IFRS 2an+ 0enja,i (e'ha)ian u)a0a a,alah /ea+ai e'iku):

u)a0a a,alah /ea+ai e'iku):

1. IFRI@ 1& Se'4i*e *on*e//ion a''an+e0en)/ S)an,a' ini e'(e'an (a,a 'ekon/ilia/i 1. IFRI@ 1& Se'4i*e *on*e//ion a''an+e0en)/ S)an,a' ini e'(e'an (a,a 'ekon/ilia/i ee'a(a

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11 11

akun la(o'an keuan+an

akun la(o'an keuan+an )e'/e)e'/eu) a,alah u) a,alah (iu)a(iu)an+ n+ u/aha3 a/e) )e)a(3 u/aha3 a/e) )e)a(3 (en,a(a(en,a(a)an3 ean)an3 ean o(e'a/i ,an ean ,e('e/ia/i. S)an,a' ini 0e0e'ikan (enjela/an (e,o0an (e'janjian o(e'a/i ,an ean ,e('e/ia/i. S)an,a' ini 0e0e'ikan (enjela/an (e,o0an (e'janjian kon/e/i ja/a. Pa,a (e'janjian kon/e/i ja/a un)uk /e)ia( a/e) kon/e/i ,ian++a( oleh kon/e/i ja/a. Pa,a (e'janjian kon/e/i ja/a un)uk /e)ia( a/e) kon/e/i ,ian++a( oleh (e'u/ahaan

(e'u/ahaan )i,ak )i,ak /ea+ai /ea+ai a/e) a/e) )e)a( )e)a( (e'u/ahaan. (e'u/ahaan. A/e) A/e) kon/e/i kon/e/i ,i0ak/u,kan ,i0ak/u,kan /ea+ai/ea+ai a/e) 2an+ ,i+unakan un)uk ke(en)in+an (ulik. Pen+akuan (en,a(a)an ,an ean a/e) 2an+ ,i+unakan un)uk ke(en)in+an (ulik. Pen+akuan (en,a(a)an ,an ean (a,a

(a,a (e'janjian (e'janjian ini ini 0e'ujuk 0e'ujuk (a,a (a,a IAS IAS 11 11 ,an ,an IAS IAS 1. 1. Pe'e,aan Pe'e,aan (en+akuan(en+akuan (en,a(a)an

(en,a(a)an ,an ,an ean ean an)a'a an)a'a la(o'an la(o'an keuan+an keuan+an (e'u/ahaan (e'u/ahaan e',a/a'kan e',a/a'kan IFRS IFRS ,an,an PSAK )e'ja,i (a,a (e'io,e &#11 ,an &#1& ,ika'enakan elu0 ,i)e'a(kann2a SAK PSAK )e'ja,i (a,a (e'io,e &#11 ,an &#1& ,ika'enakan elu0 ,i)e'a(kann2a SAK 2an+ /a0a ,en+an IFRS (a,a la(o'an keuan+an (e'u/ahaan.

2an+ /a0a ,en+an IFRS (a,a la(o'an keuan+an (e'u/ahaan.

&. IAS 1? Lan, 'i+h)/ S)an,a' ini e'(e'an (a,a 'ekon/ilia/i ee'a(a akun la(o'an &. IAS 1? Lan, 'i+h)/ S)an,a' ini e'(e'an (a,a 'ekon/ilia/i ee'a(a akun la(o'an keuan+an PT Telko0 In,one/ia (e'io,e &#11 8 &#1%. Akun8akun 2an+ )e'(en+a'uh keuan+an PT Telko0 In,one/ia (e'io,e &#11 8 &#1%. Akun8akun 2an+ )e'(en+a'uh a,

a,alalah ah a/a/e) e) )e)e)a)a( ( ,a,an n eeaan n ,e,e('('e/e/iaia/i /i (e'(e'u/u/ahaahaanan. . S)S)an,an,a' a' inini i 0e0e00e'e'ikikanan (enjela/an

(enjela/an ah6a ah6a un)uk un)uk hak hak a)a/ a)a/ )anah )anah ,iakui ,iakui /ea+ai /ea+ai a+ian a+ian (en2u/u)an (en2u/u)an a/e) a/e) )e)a()e)a( (e'u/ahaan.

(e'u/ahaan. PT PT TeTelko0 lko0 In,one/ia In,one/ia (a,a (a,a la(o'an la(o'an keuan+an keuan+an e',a/a'kan e',a/a'kan IFRSIFRS 0en+akui hak a)a/ )anah /ea+ai /e6a (e0ia2aan ,an ,ia0o')i/a/i /ela0a 0a/a 0en+akui hak a)a/ )anah /ea+ai /e6a (e0ia2aan ,an ,ia0o')i/a/i /ela0a 0a/a /e6a hak a)a/ )anah. Pa,a SAK hak a)a/ )anah ,iakui /ea+ai a/e) )e)a( ,an )i,ak /e6a hak a)a/ )anah. Pa,a SAK hak a)a/ )anah ,iakui /ea+ai a/e) )e)a( ,an )i,ak ,ia0o')i/a/i ke*uali ,a(a) ,i('e,ik/i ah6a )ak 0un+kin a)au ke*il ke0un+kinan ,ia0o')i/a/i ke*uali ,a(a) ,i('e,ik/i ah6a )ak 0un+kin a)au ke*il ke0un+kinan ah6a (e'(anjan+an a)au (e0aha'uan hak ,a(a) ,i(e'oleh.

ah6a (e'(anjan+an a)au (e0aha'uan hak ,a(a) ,i(e'oleh.

%. IAS 1; E0(lo2ee ene5i)/ 8 a*)ua'ial +ain/ an, lo//e/ S)an,a' ini e'(e'an (a,a %. IAS 1; E0(lo2ee ene5i)/ 8 a*)ua'ial +ain/ an, lo//e/ S)an,a' ini e'(e'an (a,a 'ekon/ilia/i ee'a(a akun la(o'an keuan+an PT Telko0 In,one/ia (e'io,e &#11 8 'ekon/ilia/i ee'a(a akun la(o'an keuan+an PT Telko0 In,one/ia (e'io,e &#11 8 &#1%. Akun8akun )e'/eu) a,alah 2ai) uean (en/iun3 liaili)a/ ,ie/)i0a/i i0alan &#1%. Akun8akun )e'/eu) a,alah 2ai) uean (en/iun3 liaili)a/ ,ie/)i0a/i i0alan ke/

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1& 1&

0an5aa) (a/)i. S)an,a' ini 0enjela/kan (e,o0an (en+akuan keun)un+an ,an ke'u+ian 0an5aa) (a/)i. S)an,a' ini 0enjela/kan (e,o0an (en+akuan keun)un+an ,an ke'u+ian ak

ak)u)ua'a'iaia. . TTeelklko0 o0 InIn,on,one/e/ia ia ee',',a/a/a'a'kakan n lala(o(o'a'an n kekeuauan+an+an n ee',',a/a/a'a'kakan n IFIFRSRS lan+/un+ 0en+akui laa a)au 'u+i ak)ua'ia (a,a (en+ha/ilan ko0('ehen/i5 lainn2a lan+/un+ 0en+akui laa a)au 'u+i ak)ua'ia (a,a (en+ha/ilan ko0('ehen/i5 lainn2a (e'io,e

(e'io,e )ahun )ahun e'jala0. e'jala0. Pa,a Pa,a la(o'an la(o'an keuan+an keuan+an e',a/a'kan e',a/a'kan PSAK PSAK 0en+akui0en+akui keu

keun)un)un+an n+an ,an ,an ke'ke'u+iu+ian an ak)ak)ua'ua'ia ia (a,a (a,a (en(en+ha/+ha/ililan an a)aa)au u eean an ,en+,en+an an kon,kon,i/ii/i aku0ula/i keun)un+an ,an ke'u+ian ak)ua'ial e'/ih 2an+ elu0 ,iakui (a,a akhi' aku0ula/i keun)un+an ,an ke'u+ian ak)ua'ial e'/ih 2an+ elu0 ,iakui (a,a akhi' )ahun (ela(o'an /eelu0n2a 0eleihi 1#G

)ahun (ela(o'an /eelu0n2a 0eleihi 1#G ,a'i nilai kini i0alan (a/)i.,a'i nilai kini i0alan (a/)i.

9.

9. IFRIFRS S 1 1 FiFi'/)'/)8)i8)i0e 0e A,A,o()o()ion ion o5 o5 In)In)e'ne'na)ia)ional onal FinFinan*ian*ial al Re(Re(o')o')in+ in+ S)aS)an,a'n,a',/,/ S)an,a' ini e'(e'an (a,a 'ekon/ilia/i ee'a(a akun la(o'an keuan+an PT Telko0 S)an,a' ini e'(e'an (a,a 'ekon/ilia/i ee'a(a akun la(o'an keuan+an PT Telko0 In

In,on,one/e/ia ia (e(e'i'io,o,e e &#&#11118&8&#1%#1%. . AkAkunun8a8akun kun )e)e'/'/eueu) ) a,aa,alalah h /e/elili/i/ih h kuku'/ '/ ka'ka'enaena (enjaa'an

(enjaa'an la(o'an la(o'an keuan+an keuan+an ,an ,an a/e) a/e) (en/iun. (en/iun. S)an,a' S)an,a' ini ini 0e0e'ikan 0e0e'ikan ee'a(aee'a(a (en+e*ualian

(en+e*ualian ,ala0 ,ala0 (en*a)a)an (en*a)a)an akun)an/i akun)an/i (e'u/ahaan (e'u/ahaan ke(a,a ke(a,a (e'u/ahaan (e'u/ahaan 2an+2an+ (e')a0a

(e')a0a kali kali 0en+a,o(/i 0en+a,o(/i IFRS. IFRS. Pa,a Pa,a akun akun /eli/ih /eli/ih ku'/ ku'/ ka'ena ka'ena (enjaa'an (enjaa'an la(o'anla(o'an keuan+an ,an a/e) (en/iun ,ian++a( 0enja,i nihil ,ika'enakan (en+e*ualian 2an+ keuan+an ,an a/e) (en/iun ,ian++a( 0enja,i nihil ,ika'enakan (en+e*ualian 2an+ ,ie'

,ie'ikan oleh ikan oleh IFRS 1 IFRS 1 un)uk la(o'an keuan+an (e'u/ahaaun)uk la(o'an keuan+an (e'u/ahaan n 2an+ e')'an/2an+ e')'an/i/i ke i/i ke IFRSIFRS (e')a0a kali.

(e')a0a kali.

". IFRS % Bu/ine// @o0ina)ion S)an,a' ini e'(e'an (a,a 'ekon/ilia/i akun a/e) ". IFRS % Bu/ine// @o0ina)ion S)an,a' ini e'(e'an (a,a 'ekon/ilia/i akun a/e) )ak e'6uju, PT Telko0 In,one/ia (a,a )ahun &#11. Pa,a /)an,a' ini 0ene)a(kan )ak e'6uju, PT Telko0 In,one/ia (a,a )ahun &#11. Pa,a /)an,a' ini 0ene)a(kan ah6a

ah6a un)uk un)uk (e'u/ahaan (e'u/ahaan 2an+ 2an+ (e')a0a (e')a0a kali kali 0en+a,o(/i 0en+a,o(/i IFRS IFRS ini ini 0aka 0aka a0o')i/a/ia0o')i/a/i +oo

+oo,6i,6ill ll ,a',a'i i ko0ko0inina/i a/i i/i/ni/ ni/ /e/eelu0elu0n2a n2a ,ih,ihen)en)ikaikan n ,an ,an 0en0en+uj+uji i (enu(enu'un'unanan +oo,6ill /e/uai ,en+an IAS %$.

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1% 1%

$. IAS 1 P'e/en)a)ion o5 Finan*ial S)a)e0en) S)an,a' ini 0enjela/kan (e,o0an $. IAS 1 P'e/en)a)ion o5 Finan*ial S)a)e0en) S)an,a' ini 0enjela/kan (e,o0an ,a/a' ,ala0 0e0('e/en)a/ikan la(o'an keuan+an (e'u/ahaan a+i (e'u/ahaan 2an+ ,a/a' ,ala0 0e0('e/en)a/ikan la(o'an keuan+an (e'u/ahaan a+i (e'u/ahaan 2an+ (e')a0a

(e')a0a kali kali 0en+a,o(/i 0en+a,o(/i IFRS. IFRS. S)an,a' S)an,a' ini ini e'(e'an e'(e'an (a,a (a,a akun akun *a,an+an *a,an+an lainn2alainn2a -o)he' 'e/e'4e/ la(o'an keuan+an PT Telko0 In,one/ia (e'io,e &#118&#1%. Pa,a -o)he' 'e/e'4e/ la(o'an keuan+an PT Telko0 In,one/ia (e'io,e &#118&#1%. Pa,a la

la(o'(o'an an kekeuanuan+a+an n (e'(e'u/u/ahahaaaan n (e'(e'ioio,e ,e &#&#11118&8&#1% #1% ee',',a/a/a'a'kakan n IFIFRS RS )e)e',',a(a(a)a) (en*a)a)an

(en*a)a)an *a,an+an *a,an+an lainn2a lainn2a (e'u/ahaan (e'u/ahaan e/e')a e/e')a /i5a) /i5a) ,an ,an )ujuann2a. )ujuann2a. Pa,a Pa,a la(o'anla(o'an keu

keuan+aan+an n (e'(e'u/au/ahaan haan )ah)ahun un &#1&#11 1 e'e',a/,a/a'ka'kan an PSAPSAK K )i)i,ak ,ak )e')e',a(a,a(a) ) (en*(en*a)aa)a)an)an *a,an+an lainn2a. Pa,a la(o'an keuan+an (e'u/ahaan )ahun &#1& ,an &#1% akun *a,an+an lainn2a. Pa,a la(o'an keuan+an (e'u/ahaan )ahun &#1& ,an &#1% akun *a

*a,a,an+an+an n lalaininn2n2a a ,i,i*a*a)a)a) ) /e/eaa+a+ai i koko0(0(oneonen n ekuekui)i)a/ a/ lalaininn2n2a a (a(a,a ,a (o(o/ / ekekuiui)a)a// (e'u/ahaan. Penjela/an /i5a) ,an

(e'u/ahaan. Penjela/an /i5a) ,an )ujuan ko0(onen ekui)a/ )ujuan ko0(onen ekui)a/ lainn2a )i,ak )e',a(a) (a,lainn2a )i,ak )e',a(a) (a,aa *a)a)an la(o'an keuan+an (e'u/ahaan e',a/a'kan PSAK. Pa,a *a)a)an a)a/ la(o'an *a)a)an la(o'an keuan+an (e'u/ahaan e',a/a'kan PSAK. Pa,a *a)a)an a)a/ la(o'an ke

keuauan+an+an n inini i juju+a +a 0e0ene0ne0ukaukan n ahah6a 6a /e/elala0a 0a ('('o/o/e/ e/ kokon4en4e'+'+enen/i /i IFIFRS RS 2a2an+n+ ,ilak

,ilak/anaka/anakan3 n3 la(o'la(o'an an keuan+akeuan+an n PT PT TeTelko0 lko0 In,oneIn,one/ia /ia 0enunj0enunjukkan ukkan (enin+k(enin+ka)ana)an un)uk nilai a/e)3 liaili)a/3 ekui)a/3 (en+ha/ilan ,an laa ko0('ehen/i5 /ela0a (e'io,e un)uk nilai a/e)3 liaili)a/3 ekui)a/3 (en+ha/ilan ,an laa ko0('ehen/i5 /ela0a (e'io,e &#

&#11118&8&#1%#1%. . !a!a/i/il l ananalali/i/i/ i/ 'a'a/i/io o 2a2an+ n+ ,i,ilalak/k/ananakakan an (a(a,a ,a (en(eneleli)i)iaian n inini i juju+a+a 0enunjukkan )'en (o/i)i5 /ela0a (e'io,e la(o'an keuan+an PT Telko0 In,one/ia 0enunjukkan )'en (o/i)i5 /ela0a (e'io,e la(o'an keuan+an PT Telko0 In,one/ia 0en+a(lika/ikan /)an,a' akun)an/i kon4e'+en/ian IFRS. !al ini ,i)unjukkan (a,a 0en+a(lika/ikan /)an,a' akun)an/i kon4e'+en/ian IFRS. !al ini ,i)unjukkan (a,a 0enin+ka)n2a an+ka anali/i/ 'a/io (en+uku'an likui,i)a/3 /ol4aili)a/3 ('o5i)aili)a/ 0enin+ka)n2a an+ka anali/i/ 'a/io (en+uku'an likui,i)a/3 /ol4aili)a/3 ('o5i)aili)a/ ,an kine'ja o(e'a/i PT Telko0 In,one/ia ,a'i (e'io,e )ahun &#1#8&#1%. Te',a(a) ,an kine'ja o(e'a/i PT Telko0 In,one/ia ,a'i (e'io,e )ahun &#1#8&#1%. Te',a(a) ,a0(ak ,ia(lik

,a0(ak ,ia(lika/ikana/ikann2a n2a ee'aee'a(a (a /)an,a/)an,a' ' IFRS ,ala0 IFRS ,ala0 ju0lju0lah ah /al,o ee'a(a akun/al,o ee'a(a akun la(o'an keuan+an PT Telko0 In,one/ia. S)an,a' IFRS ,an akun (e'u/ahaan 2an+ la(o'an keuan+an PT Telko0 In,one/ia. S)an,a' IFRS ,an akun (e'u/ahaan 2an+ ,i(en+a'uhi a,alah /ea+ai e'iku)

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19 19

1. IFRI@ 1& Se'4i*e *on*e//ion a''an+e0en)/ Pa,a (en+a(lika/ian IFRI@ 1& ,ala0 1. IFRI@ 1& Se'4i*e *on*e//ion a''an+e0en)/ Pa,a (en+a(lika/ian IFRI@ 1& ,ala0 la(o'

la(o'an an keuan+akeuan+an n (e'u/a(e'u/ahaan e',a/a'kan IFRS3 un)uk haan e',a/a'kan IFRS3 un)uk akun a/e) akun a/e) )e)a()e)a(3 3 (en,a(a(en,a(a)an3)an3 ia2a

ia2a o(e'a/i o(e'a/i ,an ,an ia2a ia2a a0o')i/a/i a0o')i/a/i 0enunjukkan 0enunjukkan ju0lah ju0lah /al,o /al,o 2an+ 2an+ leih leih ke*ilke*il ,i

,ianan,i,in+kn+kan an ,e,en+n+an an juju0l0lah ah /a/al,l,o o akakun un 2a2an+ n+ /a/a0a 0a ,al,ala0 a0 lala(o'(o'an an kekeuauan+an+ann (e'u/ahaan

(e'u/ahaan e',a/a'kan e',a/a'kan PSAK PSAK /ela0a /ela0a (e'io,e (e'io,e elu0 elu0 ,ia(lika/ikann2a ,ia(lika/ikann2a ISAK ISAK 2an+2an+ /a0a ,en+an IFRI@ 1&. Pe'e,aan ini ,ika'enakan (e'e,aan (en+akuan a/e) )e)a( /a0a ,en+an IFRI@ 1&. Pe'e,aan ini ,ika'enakan (e'e,aan (en+akuan a/e) )e)a( /ea+ai a/e) kon/e/i an)a'a la(o'an keuan+an e',a/a'kan PSAK ,an IFRS. Pa,a /ea+ai a/e) kon/e/i an)a'a la(o'an keuan+an e',a/a'kan PSAK ,an IFRS. Pa,a la(o'an keuan+an e',a/a'kan PSAK 0a/ih 0en+an++a( a/e) kon/e/i /ea+ai a/e) la(o'an keuan+an e',a/a'kan PSAK 0a/ih 0en+an++a( a/e) kon/e/i /ea+ai a/e) )e)a( (e'u/ahaan. Bean ,an (en,a(a)an 2an+ )e'kai) ,en+an a/e) kon/e/i 0a/ih )e)a( (e'u/ahaan. Bean ,an (en,a(a)an 2an+ )e'kai) ,en+an a/e) kon/e/i 0a/ih ,iakui ,i ,ala0 la(o'an keuan+an e',a/a'kan PSAK.

,iakui ,i ,ala0 la(o'an keuan+an e',a/a'kan PSAK.

&.

&. IAS 1? IAS 1? LaLan, n, Ri+Ri+h)/h)/  Pa,a (en+a(Pa,a (en+a(lilika/ka/ian ian IAIAS S 1? 1? ,al,ala0 a0 la(la(o'ao'an n keuakeuan+an+ann (e'u/ahaan

(e'u/ahaan e',a/a'kan e',a/a'kan IFRS unIFRS un)uk akun )uk akun a/e) )e)a( a/e) )e)a( ,an ,an ia2a a0o')i/a/i ia2a a0o')i/a/i (e'u/ahaan(e'u/ahaan 0enunjukkan ju0lah /al,o 2an+ leih ke*il ,ian,in+kan ,en+an ju0lah /al,o akun 0enunjukkan ju0lah /al,o 2an+ leih ke*il ,ian,in+kan ,en+an ju0lah /al,o akun 2an+ /a0a ,ala0 la(o'an keuan+an (e'u/ahaan e',a/a'kan PSAK /ela0a (e'io,e 2an+ /a0a ,ala0 la(o'an keuan+an (e'u/ahaan e',a/a'kan PSAK /ela0a (e'io,e &#118&#1%. Pe'e,aan ini ,ika'enakan (e'e,aan (en+akuan hak a)a/ )anah /ea+ai &#118&#1%. Pe'e,aan ini ,ika'enakan (e'e,aan (en+akuan hak a)a/ )anah /ea+ai ia2a

ia2a a0o')i/a/i a0o')i/a/i ,ala0 ,ala0 la(o'an la(o'an keuan+an keuan+an PT PT TeTelko0 lko0 In,one/ia. In,one/ia. Pa,a Pa,a la(o'anla(o'an keuan+an (e'u/ahaan e',a/a'kan IFRS 0en*a)a) hak a)a/ )anah /ea+ai a+ian ia2a keuan+an (e'u/ahaan e',a/a'kan IFRS 0en*a)a) hak a)a/ )anah /ea+ai a+ian ia2a (en2u/u)an

(en2u/u)an a/e) a/e) )e)a(. )e)a(. Pa,a Pa,a la(o'an la(o'an keuan+an keuan+an (e'u/ahaan (e'u/ahaan e',a/a'kan e',a/a'kan PSAK PSAK )i,ak )i,ak 0en*a)a) hak a)a/ )anah /ea+ai a+ian ia2a (en2u/u)an a/e) )e)a(

0en*a)a) hak a)a/ )anah /ea+ai a+ian ia2a (en2u/u)an a/e) )e)a(

%. IAS 1; E0(lo2ee ene5i)/ 8 a*)ua'ial +ain/ an, lo//e/ Pa,a (en+a(lika/ian IAS %. IAS 1; E0(lo2ee ene5i)/ 8 a*)ua'ial +ain/ an, lo//e/ Pa,a (en+a(lika/ian IAS 1;

1; ,al,ala0 a0 la(la(o'ao'an n keuakeuan+an+an n (e'(e'u/au/ahaahaan n e'e',a/,a/a'ka'kan an IFRIFRS S un)un)uk uk akuakun n lialiailili)ai)a// ,ie/)i0a/ian i0alan ke/eha)an (a/*a ke'ja ,an liaili)a/ ,ie/)i0a/ian (en/iun ,an ,ie/)i0a/ian i0alan ke/eha)an (a/*a ke'ja ,an liaili)a/ ,ie/)i0a/ian (en/iun ,an

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1" 1"

i0

i0aalalan n (a(a/*/*a a keke'j'ja a lalaininn2n2a a 00enenununjujukkkkan an juju0l0lah ah /a/al,l,o o 22anan+ + leleiih h ee/a/a' ' ,i

,ianan,i,in+kn+kan an ,e,en+n+an an juju0l0lah ah /a/al,l,o o akakun un 2a2an+ n+ /a/a0a 0a ,al,ala0 a0 lala(o'(o'an an kekeuauan+an+ann (e'u/ahaan e',a/a'kan PSAK

(e'u/ahaan e',a/a'kan PSAK /ela0a (e'io,e &#118&#1%. Pe'e,aan /ela0a (e'io,e &#118&#1%. Pe'e,aan ini ,ika'enakanini ,ika'enakan (e'e,aan (en*a)a)an

(e'e,aan (en*a)a)an 'u+i -laa ak)ua'ia 2an+ 'u+i -laa ak)ua'ia 2an+ elu0 ,iakui ,ala0 elu0 ,iakui ,ala0 la(o'an keuan+anla(o'an keuan+an (e'u/ahaan.

(e'u/ahaan. Pa,a Pa,a la(o'an la(o'an keuan+an keuan+an e',a/a'kan PSAK e',a/a'kan PSAK 0en*a)a) 0en*a)a) 'u+i -laa 'u+i -laa ak)ua'iaak)ua'ia 2an+ elu0 ,iakui ,ala0 la(o'an keuan+an (e'u/ahaan /ea+ai a+ian ,a'i ia2a 2an+ elu0 ,iakui ,ala0 la(o'an keuan+an (e'u/ahaan /ea+ai a+ian ,a'i ia2a /e,

/e,an+an+kan kan (a,(a,a a la(la(o'ao'an n keuakeuan+an+an n e'e',a/,a/a'ka'kan an IFRIFRS S )i,)i,ak ak 0en0en*a)*a)a) a) 'u+'u+i i -la-laaa ak)ua'ia 2an+ elu0 ,iakui ,ala0 la(o'an keuan+an (e'u/ahaan /ea+ai a+ian ,a'i ak)ua'ia 2an+ elu0 ,iakui ,ala0 la(o'an keuan+an (e'u/ahaan /ea+ai a+ian ,a'i

3

3.. KKee"#"#**((llaann

S)an,a' Pela(o'an Keuan+an In)e'na/ional In)e'na/ional a)au Finan*ial Re(o')in+ S)an,a' Pela(o'an Keuan+an In)e'na/ional In)e'na/ional a)au Finan*ial Re(o')in+ S)an,a', -IFRS 'u(an2a ukan hal 2an+ a/in+ a+i le0a+a keuan+an Tanah Ai'. S)an,a', -IFRS 'u(an2a ukan hal 2an+ a/in+ a+i le0a+a keuan+an Tanah Ai'. In,one/ia /u,ah 0en+a,o(/i )aha( (e')a0a ,a'i kon4e'/i IFRS (a,a 1 Janua'i &#1&3 In,one/ia /u,ah 0en+a,o(/i )aha( (e')a0a ,a'i kon4e'/i IFRS (a,a 1 Janua'i &#1&3 2a

2an+ n+ /e/e*a*a'a 'a 0a0a)e)e'i'ial al /a/a0a 0a ,e,en+an+an n IFIFRS RS 4e'4e'/i /i )a)an+n++al +al 1 1 JaJanunua'a'i i &#&##;. #;. uunana 0en

0en2e02e0(u'n(u'nakan akan (en(ene'ae'a(an(ann2a n2a /e*/e*a'a a'a u)uu)uh h (a,a (a,a /)a/)an,a' n,a' (el(ela(o'a(o'an an keuakeuan+an+an n ,i,i In,one/ia3 De6an S)an,a' Akun)an/i Keuan+an Ika)an Akun)an In,one/ia -DSAK8 In,one/ia3 De6an S)an,a' Akun)an/i Keuan+an Ika)an Akun)an In,one/ia -DSAK8 IAI )en+ah e'/ia( 0elanju)kan )aha( ,ua +una 0elakukan a,o(/i (enuh IFRS. IAI )en+ah e'/ia( 0elanju)kan )aha( ,ua +una 0elakukan a,o(/i (enuh IFRS. Menu'u) Ke)ua DSAK8IAI3 Ro/i)a Uli Sina+a (a,a )an++al $ Ma'e) &#1%3 =Den+an Menu'u) Ke)ua DSAK8IAI3 Ro/i)a Uli Sina+a (a,a )an++al $ Ma'e) &#1%3 =Den+an kee'ha/ilan (e')a0a3 IAI /ia( un)uk 0elanju)kan ke )aha( ,ua +una 0elakukan kee'ha/ilan (e')a0a3 IAI /ia( un)uk 0elanju)kan ke )aha( ,ua +una 0elakukan a,o(/i (enuh IFRS7.

a,o(/i (enuh IFRS7.

!al )e'/eu) 0enunjukkan ah6a /aa) ini (ola a,o(/i 2an+ ,ilakukan oleh PSAK !al )e'/eu) 0enunjukkan ah6a /aa) ini (ola a,o(/i 2an+ ,ilakukan oleh PSAK In,one

In,one/ia a,al/ia a,alahah gradual gradual strateg"strateg"3 ,i0ana a,o(/i IFRS ,ilakukan /e*a'a e')aha(.3 ,i0ana a,o(/i IFRS ,ilakukan /e*a'a e')aha(. A,o(/i /e*a'a (enuh IFRS akan 0enin+ka)kan kean,alan ,an ,a2a an,in+ in5o'0a/i A,o(/i /e*a'a (enuh IFRS akan 0enin+ka)kan kean,alan ,an ,a2a an,in+ in5o'0a/i

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1$ 1$

la(o'an keuan+an /e*a'a in)e'na/ional3 na0un a,o(/i /eu)uhn2a akan e')en)an+an la(o'an keuan+an /e*a'a in)e'na/ional3 na0un a,o(/i /eu)uhn2a akan e')en)an+an ,en

,en+an +an /i//i/)e0 )e0 (aj(ajak ak (e0(e0e'ie'in)an)ahan han In,In,oneone/ia /ia a)aa)au u kon,kon,i/i i/i ekonekono0i o0i ,an ,an (ol(oli)ii)ik k lainn2a. !al ini 0e'u(akan 'in)an+an ,ala0 a,o(/i /e(enuhn2a IFRS ,i In,one/ia. lainn2a. !al ini 0e'u(akan 'in)an+an ,ala0 a,o(/i /e(enuhn2a IFRS ,i In,one/ia.

A,o(/i /eu)uhn2

A,o(/i /eu)uhn2a a )e'ha)e'ha,a( ,a( IFRS3 e'a')i IFRS3 e'a')i 0e'u0e'uah ah ('in/('in/i(8('i(8('in/i( akun)an/i 2an+in/i( akun)an/i 2an+ /ela0a ini )elah ,i(akai 0enja,i /ua)u /)an,a' akun)an/i e'laku /e*a'a in)e'na/ional. /ela0a ini )elah ,i(akai 0enja,i /ua)u /)an,a' akun)an/i e'laku /e*a'a in)e'na/ional.

Ja,i ,a(a) ,i/i0(ulkan ah6a /aa) ini PSAK ,i In,one/ia 0a/ih e'u(a (ola 2an+ Ja,i ,a(a) ,i/i0(ulkan ah6a /aa) ini PSAK ,i In,one/ia 0a/ih e'u(a (ola 2an+ 0en+a*u ke(a,a IAS 2an+ a')in2a PSAK ,i In,one/ia )i,ak /e'a)u/ (e'/en /a0a 0en+a*u ke(a,a IAS 2an+ a')in2a PSAK ,i In,one/ia )i,ak /e'a)u/ (e'/en /a0a ,en

,en+an +an IASIAS. . Ka'Ka'ena ena (en(ene'ae'a(an (an a,oa,o(/i (/i IFRIFRS S elelu0 u0 ,il,ilakuakukan kan /e*/e*a'a a'a u)uu)uh h (a,(a,aa /)an,a' (ela(o'an keuan+an ,i In,one/ia ,an 0a/ih ha'u/ ,ilakukan /e*a'a e')aha( /)an,a' (ela(o'an keuan+an ,i In,one/ia ,an 0a/ih ha'u/ ,ilakukan /e*a'a e')aha( +una 0elakukan a,o(/i (enuh IFRS.