Page 137 - BRIDS IAR 2023_hires

Pada tanggal 1 Januari 2023, terdapat penyesuaian atau As of January 1 , 2023, there were adjustments or
st
amendemen terhadap beberapa standar yang masih amendments to several standards that remained in force
berlaku dan berlaku efektif sejak tanggal tersebut yaitu and effective from that date, as follows:
sebagai berikut:
1. Amandemen PSAK No. 1, “Penyajian Laporan Keuangan 1. The amendment to SFAS No. 1, "Presentation of
tentang Pengungkapan Kebijakan Akuntansi”. Financial Statements on Disclosure of Accounting
Amandemen ini diadopsi dari amandemen IAS No. 1, Policies," was adopted from the amendment of IAS No.
“Presentation of Financial Statements: Disclosure of 1, "Presentation of Financial Statements: Disclosure of
Accounting Policies”. Amandemen ini mengklarifikasi Accounting Policies." These amendments clarify that
bahwa tidak seluruh informasi kebijakan akuntansi not all accounting policy information related to material
terkait dengan transaksi, peristiwa atau kondisi lain yang transactions, events, or other conditions is material to
material adalah material terhadap laporan keuangan. the financial statements.
2. Amandemen PSAK No. 16, “Aset Tetap tentang Hasil 2. The amendment to SFAS No. 16, "Property, Plant,
Sebelum Penggunaan yang Diintensikan”. Amandemen and Equipment before Intended Use" was adopted
ini diadopsi dari amandemen IAS No. 16, “Property, from the amendment of IAS No. 16, "Property, Plant,
Plant and Equipment: Proceeds before Intended Use”. and Equipment: Proceeds before Intended Use." This
Amandemen ini mengklarifikasi contoh biaya yang amendment provides clarification on examples of costs
dapat diatribusikan secara langsung sebagai biaya that are directly attributable to the cost of property,
perolehan aset tetap. plant, and equipment.
3. Amandemen PSAK No. 25, “Kebijakan Akuntansi, 3. The amendment to SFAS No. 25, "Accounting Policies,
Perubahan Estimasi Akuntansi, dan Kesalahan tentang Changes in Accounting Estimates, and Errors: Definition
Definisi Estimasi Akuntansi”. Amandemen ini diadopsi of Accounting Estimates," was adopted from the
dari amandemen IAS No. 8, “Accounting Policies, amendment to IAS No. 8, "Accounting Policies, Changes
Changes in Accounting Estimates and Errors: Definition in Accounting Estimates, and Errors: Definition of
of Accounting Estimates”. Amandemen ini menjelaskan Accounting Estimates." This amendment provides
definisi estimasi akuntansi dan mengklarifikasi clarification on the definition of accounting estimates
perubahan dalam estimasi akuntansi. and elucidates changes in accounting estimates.
4. Amandemen PSAK No. 46, “Pajak Penghasilan tentang 4. The amendment to SFAS No. 46, "Income Taxes on
Pajak Tangguhan terkait Aset dan Liabilitas yang timbul Deferred Taxes Related to Assets and Liabilities Arising
dari Transaksi Tunggal”. Amandemen ini diadopsi dari from a Single Transaction," was adopted from the
amandemen IAS No. 12, “Income Taxes: Deferred Tax amendment of IAS No. 12, "Income Taxes: Deferred Tax
related to Assets and Liabilities arising from a Single Related to Assets and Liabilities Arising from a Single
Transaction”. Amandemen ini menjelaskan deskripsi Transaction." This amendment clarifies the description
dan pengecualian pengakuan awal untuk aset dan of and exceptions to the initial recognition of deferred
liabilitas pajak tangguhan. tax assets and liabilities.
5. Amandemen PSAK No. 46, “Pajak Penghasilan tentang 5. The amendment to SFAS No. 46, "Income Taxes on
Reformasi Pajak Internasional - Ketentuan Model Pilar International Tax Reform - Pillar Two Model Provisions,"
Dua”. Amandemen ini diadopsi dari amandemen IAS has been adopted from the amendment to IAS No. 12,
No. 12, “Income Taxes: International Tax Reform - "Income Taxes: International Tax Reform - Pillar Two
Pillar Two Model Rules”. Amandemen ini mengatur Model Rules." This amendment governs the temporary
pengecualian sementara atas perlakuan akuntansi exemption of deferred tax accounting treatment related
pajak tangguhan terkait dengan penerapan ketentuan to the application of Pillar Two model tax rules and its
model perpajakan Pilar Dua beserta pengungkapannya. disclosures.

Implementasi dari standar-standar tersebut tidak The implementation of these standards did not result in
menghasilkan perubahan substansial terhadap kebijakan substantial changes to the Company's accounting policies
akuntansi Perusahaan dan tidak memiliki dampak yang and had no material impact on the financial statements in
material terhadap laporan keuangan di tahun berjalan atau the current or prior years.
tahun-tahun sebelumnya.

PT BRI Danareksa Sekuritas 137 Integrated Annual Report 2023