The new PSAK No. 38 (Revised 2012) is
applied prospectively. The balance of the
“Difference in Value from Restructuring
Transactions between Entities Under Common
Control” under the superseded PSAK No. 38
(Revised 2004) will be presented in equity as
additional paid-in capital on the initial
application of the revised standard and should
not be accounted for in profit or loss nor
reclassified to retained earnings.