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8/18/2019 Accounting Errors and Changes.pptx

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Accounting Errorsand Changes

PT Tambang Batubara Bukit Asam

Gifari Rizki Ramadhan4i/11

13306001784
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!e"erti #ang te$ah kita ketahui%accounting changes dimen'adi (%#aitu Changes in Accounting )o$ic# dan Chain estimate*

)+ +am&ang ,atu&ara ,ukit Asam%"ada $a"orankeuangann#a "eriode +ri-u$an 1 +ahun (013 terda"at"eru&ahan ke&i'akan .Changes in Accounting Polickarena reisi )!A .da$am ha$ ini%)!A (4 reisi (010
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Changes in AccountingPolicy

• )!A (4 .reisi (010

.1 )engakuan keuntungan/.kerugian

actuaria$

!tandar #ang direisi ini mem"erkena$kan

a$ternati2 metode &aru untuk mengakui

keuntungan/.kerugian aktuaria$% #aitu

dengan mengakui se$uruh

keuntungan/.kerugian me$a$ui

"enda"atan kom"rehensi2 $ainn#a*

.( temitem "engungka"an

!tandar #ang direisi ini mengemukakan&e&era"a "ers#aratan "engungka"an%antara $ain5

)resentase atau 'um$ah setia"kategori utama #ang mem&entuk ni$ai-a'ar dari aset "rogram

eskri"si narati2 mengenai dasar #ang digunakan untuk menentukaneks"ektasi tingkat im&a$ hasi$ aset"rogram kese$uruhan

um$ah atas ni$ai kini ke-a'i&anim&a$an "asti dan ni$ai -a'ar aset"rogram untuk "eriode tahun &er'a$an

dan em"at "eriode tahunanse&e$umn#a dan

um$ah "en#esuaian "enga$aman #ang muncu$ atas $ia&i$itas "rogramdan aset "rogram untuk "eriodetahun &er'a$an dan em"at "eriodetahunan se&e$umn#a*
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• PT Tambang Batubara Bukit Asam menera"kan metodea$ternati2 untuk mengakui keuntungan/.kerugian actuaria$ $a"oran keuangan #ang &erakhir "ada 31 esem&er (01(* !keuntungan/.kerugian aktuaria$ #ang &e$um diamortisasi " anuari (01( dan tam&ahan keuntungan/.kerugian actuaria

tahun &er'a$an diakui se$uruhn#a "ada tahun &er'a$an me$a$"enda"atan kom"rehensi2 $ain .9ther com"rehensieincome%da$am akun keuntungan/kerugian aktuaria dari ke- Actuaria$* Akun ini han#a muncu$ "ada 9C di akhir tahun/")enera"an ini &ersi2at "ros"ekti2*
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•

)ada akhir (01(%sa$do keuntungan/kerugian aktuarise&esar 87*(88* emudian "ada tahun &er'a$an .(0diketahui adan#a keuntungan se&esar 60(*44:* ;akditota$%sa$do akhir kerugian aktuaria se&esar (76*84
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