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A Practical Guide to New PSAKs for 2012 - PricewaterhouseCoopers

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A Practical Guide to New PSAKs for 2012 - PricewaterhouseCoopers

Share-based Payment – PSAK 53 (revised 2010)..... 15 Financial Instruments: Disclosures – PSAK 60 ..... 17 New ISAKs Hedges of a Net Investment in a Foreign Operation – ISAK 13 .....20 PSAK 24 – The Limit on a ...

http://www.pwc.com/id/en/publications/assets/practical-guide-to-new-psaks-2012.pdf

Date added: November 2, 2012 - Views: 39

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PSAK – 22 : Kbi iBiiKombinasi Bisnis - Staff Site ...

1 – 2 Juni 2010 4 Workshop - PSAK 22 PricewaterhouseCoopers Indonesia. Hubungan PSAK 22 dan PSAK LainHubungan PSAK 22 dan PSAK Lain LK Konsolidasi/ Aset tidak berwujud PSAK 4 PSAK 19 LK Tersendiri Kombinasi Bisnis PSAK 22 PSAK PSAK - Terkait 50-55 PSAK Instrumen Keuangan 38 25

http://staff.uny.ac.id/sites/default/files/pendidikan/RR.%20Indah%20Mustikawati,%20SE.Akt.,M.Si./PSAK%2022%20-%20Kombinasi%20Bisnis.pdf

Date added: March 4, 2014 - Views: 3

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PSAK No. 24 19 Februari 2010 (revisi 2010) EXPOSURE DRAFT

EXPOSURE DRAFT IMBALAN KERJA PSAK No. 24 19 Februari 2010 (revisi 2010) IKATAN AKUNTAN INDONESIA Exposure draft ini dikeluarkan oleh Dewan Standar Akuntansi Keuangan

https://staff.blog.ui.ac.id/martani/files/2011/04/PSAK-24-Imbalan-Kerja.pdf

Date added: July 24, 2014 - Views: 1

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Jakarta, 23 November 2010 - BAPEPAM

PSAK 25 (Revisi 2009): KEBIJAKAN AKUNTANSI, PERUBAHAN ESTIMASI AKUNTANSI, DAN KESALAHAN Jakarta, 23 November 2010 Basar Alhuenius Tim Implementasi IFRS –Ikatan Akuntan Indonesia

http://bapepam.go.id/dana_pensiun/edukasi_dp/Materi_PSAK_25.pdf

Date added: October 15, 2014 - Views: 1

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SIDDHARTA & WIDJAJA Accounting Outlook - KPMG

PSAK 10 (2010 Revision) is retrospectively applicable. Therefore in the year of adoption of PSAK 10, the prior year’s financial statements must be restated, including the statement of financial position as of the beginning of the earliest period presented.

http://www.kpmg.com/ID/en/IssuesAndInsights/ArticlesPublications/Documents/Accounting-Outlook-October-2012.pdf

Date added: December 17, 2012 - Views: 16

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PSAK 60 - Financial Instruments - Universitas Indonesia

PSAK 60 Financial Instruments: Disclosures-In Brief DanilS. Handaya University of Indonesia Depok, June 19, 2013

http://accounting.fe.ui.ac.id/download/NWAE%20-%20Fair%20Value%20Accounting%20(Hari%203)/Pak%20Danil%20S%20Handaya%2019%20Juni/PSAK%2060%20-%20Financial%20Instruments.pdf

Date added: July 25, 2013 - Views: 6

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IFRS and Indonesian GAAP (PSAK): similarities and differences

IFRS and PSAK differences 2013 1 After several major convergence processes during the past three years, there is now a substantial alignment between PSAK with the

http://www.pwc.com/id/en/publications/assets/ifrs-psak-comparison-2013.pdf

Date added: September 27, 2013 - Views: 17

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PSAK No 22 - Blog Staff

exposure draft pernyataan standar akuntansi keuangan kombinasi bisnis psak no. 22 (revisi 2010) ikatan akuntan indonesia pernyataan standar akuntansi keuangan 12 januari 2010

https://staff.blog.ui.ac.id/martani/files/2011/04/ED-PSAK-22-Kombinasi-Bisnis.pdf

Date added: August 2, 2014 - Views: 1

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PSAK 24 (Revised 2010) has arrived! - Dayamandiri ...

www.dayamandiri.co.id PSAK 24 (Revised 2010) 3 asset class (equity, debt, property, etc) or loss g. Narrative description of the basis used to

http://dayamandiri.co.id/images/upload/File/PSAK24-Rev2010.pdf

Date added: May 4, 2013 - Views: 20

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ED PSAK No. 8 1 Juni 2010 ( revisi 2010 ) T f A r D E r ...

ExposurE Draft pErnyataan stanDar akuntansi kEuangan pEristiwa sEtElah pErioDE pElaporan ED PSAK No. 8 (revisi 2010) IKATAN AKUNTAN INDONESIA E x POSU r E D r A f

http://xa.yimg.com/kq/groups/14245603/767509986/name/ED+PSAK+No_8+25+Juni+2010.pdf

Date added: July 26, 2013 - Views: 1

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INDONESIA DENGAN PSAK 19 REVISI 2010

INDONESIA DENGAN PSAK 19 REVISI 2010 Abstrak PSAK No. 19 revisi 2010 yang efektif mulai 1 Januari 2011 mengenai aset tak berwujud memberikan perubahan bagi penyajian dan pengungkapan laporan keuangan perusahaan.

http://thesis.binus.ac.id/Doc/Abstrak/2011-2-00376-AK%20Abstrak001.pdf

Date added: August 7, 2013 - Views: 47

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Illustrative Financial Statements for Banks in Indonesia

PSAK No. 60 (2010 Revision), “Financial Instruments: Disclosures” requires more extensive disclosure of the entity’s financial risk management compared to PSAK No. 50 (2006 Revision), “Financial Instruments: Presentation and Disclosures”.

http://www.kpmg.com/ID/en/IssuesAndInsights/ArticlesPublications/Documents/Illustrative-FS-for-banks-in-Indonesia-2011.pdf

Date added: March 25, 2012 - Views: 14

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PSAK 24 - B A I P M I

PSAK 24 (revisi 2010): Imbalan Kerja maka IFRIC yang terkait perlu diadopsi melengkapi adopsi IAS 19. Untuk itu, Dewan Standar Akuntansi Keuangan memandang perlu untuk mengadopsi IFRIC 14: IAS 19 – The Limit on a De fi ned Bene t

http://xa.yimg.com/kq/groups/23536787/2144178755/name/ISAK+15-PSAK+24-Batas+Aset+Imbalan+Pasti%2C+Persyaratan.pdf

Date added: May 31, 2013 - Views: 4

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Perbedaan IFRS PSAK KPMG - Kami berikan Pengetahuan dan ...

4 (PSAK 1, PSAK 4) (IAS 1, IAS 27) INA GAAP does not specifically discuss the classification issue of a long-term financial liability

http://stapiindonesia.files.wordpress.com/2010/12/ifrs-compared-to-psak_kpmg.pdf

Date added: June 12, 2013 - Views: 3

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psak 1 2012 - Bing

New PSAKs The Effects of Changes in Foreign Exchange Rates – PSAK 10 (revised 2010) ... PSAK 00 Kerangka Dasar Penyusunan Penyajian Laporan Keuangan

http://pdfdirpp.com/download/psak-1-2012.pdf

Date added: September 1, 2014 - Views: 1

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psak 4 2012 - Bing - PDF Downloads Blog | PDF Downloads Blog

psak 4 2012.pdf FREE PDF DOWNLOAD NOW!!! Source #2: psak 4 2012.pdf FREE PDF DOWNLOAD. ... PSAK 1 (1998) vs ED PSAK 1 (2009 ... muhammadiqbal.com/2010/05/22/road-to-ifrs-on-2012-psak-1-1998-vs... The main goals to fully implement the International Financial Reporting Standard (IFRS)

http://pdfdirpp.com/download/psak-4-2012.pdf

Date added: June 5, 2014 - Views: 2

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AKUNTANSI DAN PELAPORAN KEUANGAN IMBALAN KERJA

AKUNTANSI DAN PELAPORAN KEUANGAN IMBALAN KERJA Panduan Penerapan PSAK 24 (Revisi 2010) Tentang Imbalan Kerja Oleh : Marisi P. Purba, S.E., Ak, M.H.

http://grahailmu.co.id/previewpdf/978-979-756-854-2-872.pdf

Date added: October 23, 2012 - Views: 8

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Jakarta, 12 May 2010 The Financial Accounting Standard Board ...

1 The objective of PSAK Convergence by 1st January 2012 is to converge with IFRS as of 1st January 2009 What changes in IFRS up to April 2010 that may create

http://www.iaiglobal.or.id/referensi/seminar_iai-iasb/Merliyana-seminar_iai-iasb.pdf

Date added: August 20, 2013 - Views: 12

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DAFTAR PSAK REVISI - Hidayatullah « Lah Tahzan, Innallaha Ma'ana

No. PSAK Keterangan Efektif berlaku 30 PSAK 50 (2010) Insurumen Keuangan: Penyajian 01-Jan-12 31 PSAK 53 (2010) Pembayaran Berbasis Saham 01-Jan-12

http://nosatu.files.wordpress.com/2010/06/daftar-psak-revisi.pdf

Date added: June 12, 2013 - Views: 32

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PENYAJIAN LAPORAN KEUANGAN - BAPEPAMLK DEPKEU RI

PSAK 23: PENDAPATAN Basar Alhuenius Tim Implementasi IFRS –Ikatan Akuntan Indonesia SOSIALISASI PSAK –DANA PENSIUN Jakarta, 23 November 2010

http://www.bapepam.go.id/dana_pensiun/edukasi_dp/materi_psak_23.pdf

Date added: May 5, 2012 - Views: 13

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PENERAPAN PSAK 16 (REVISI 2007) DAN PMK No. 79 TAHUN 2008

PENERAPAN PSAK 16 (REVISI 2007) DAN PMK No. 79 TAHUN 2008 TENTANG ASET TETAP PADA PERUSABAAN Dl INDONESIA Evi Maria Progdi Komputerisasi Akuntansi-Fakultas Teknologi fnformasi Universitas Kristen Satya Wacana ... November 2010 enquiry .

http://repository.library.uksw.edu/bitstream/handle/123456789/81/ART_Evi%20Maria_Penerapan%20PSAK_Abstrak.pdf?sequence=1

Date added: November 28, 2013 - Views: 7

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ANALISIS PENERAPAN PSAK 45 (REVISI 2010) TERHADAP PENGAKUAN ...

ii analisis penerapan psak 45 (revisi 2010) terhadap pengakuan, pengukuran, pengukuran setelah pengakuan awal, penyajian, dan pengungkapan, laporan

http://thesis.binus.ac.id/Doc/Cover/2011-2-00477-AK%20Cover001.pdf

Date added: August 5, 2013 - Views: 21

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PSAK Terbaru dwimartani - Staff Site Universitas Negeri ...

Workshop dan Diskusi “Pengaruh IFRS terhadap Silabus dan Materi Pengajaran 1 Akuntansi Keuangan” serta Workshop PSAK Terbaru" PSAK TERBARU 1-2 Juni 2010 Dr. Dwi Martani

http://staff.uny.ac.id/sites/default/files/pendidikan/RR.%20Indah%20Mustikawati,%20SE.Akt.,M.Si./PSAK%20Terbaru.pdf

Date added: March 2, 2014 - Views: 2

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Penerapan Akuntansi Perkoperasian Yang Mengacu Pada PSAK No ...

Penerapan Akuntansi Perkoperasian Yang Mengacu Pada PSAK No. 27 Pada Koperasi Simpan Pinjam X di Surabaya. Abstrak : ABSTRACT Cooperatives as one of the economic actors who are expected to play an active ... 4/20/2010 11:44:48 AM ...

http://alumni.unair.ac.id/kumpulanfile/2281829591_abs.pdf

Date added: April 11, 2012 - Views: 21

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PERBANDINGAN ANTARA IFRS DENGAN PSAK jdi - Smile,share, and ...

revisi PSAK 8 tahun 2010) 4 Pihak yang dapat mengubah laporan keuangan setelah diterbitkan Terdapat pengungkapan fakta adanya pihak yang dapat mengubah laporan keuangan setelah diterbitkan jika ada Tidak diatur KONTRAK KONSTRUKSI (IAS 11; PSAK 34 REV 1994)

http://daholi4tengku.files.wordpress.com/2011/07/perbandingan-antara-ifrs-dengan-psak-qv1.pdf

Date added: May 15, 2012 - Views: 111

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ED PSAK 14 (revisi 2008) - Ary4ccountant's Blog | Accounting ...

PSAK 26: Biaya Pinjaman menentukan kondisi terbatas di mana biaya pinjaman termasuk dalam biaya persediaan. 17. Entitas mungkin membeli persediaan dengan persyaratan penyelesaian tangguhan (deferred settlement terms). Ketika

http://4ccount4nt.files.wordpress.com/2010/04/ed-psak-14-revisi-2008-26-pebruari-08-efektif-1-jan-2009.pdf

Date added: October 23, 2012 - Views: 14

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indonesian institute of accountants accounting for business ...

accounting for business combination sfas no.22 statement of sfas no. financial accounting standards 22 indonesian institute of accountants

http://jackg34r.files.wordpress.com/2010/04/6605347-psak-22.pdf

Date added: November 5, 2013 - Views: 1

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Penerapan PSAK No 27 Tentang Akuntansi Perkoperasian dan ...

DWIJA Works.Key words: PSAK No. 27, Cooperative Accounting, Financial Report Page 1. Title: Penerapan PSAK No 27 Tentang Akuntansi Perkoperasian dan Pengaruhnya Terhadap Kewajaran Penyajian Laporan Keuangan (Studi Kasus KPRI Dwija Karya Surabaya). ... 4/20/2010 11:44:48 AM ...

http://alumni.unair.ac.id/kumpulanfile/2063826880_abs.pdf

Date added: May 17, 2013 - Views: 3

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PT HCL Technologies Indonesia

- PSAK No. 3 (Revised 2010) : Interim Financial Reporting - PSAK No. 4 (Revised 2009) : Consolidated and Separate Financial Statements - PSAK No. 5 (Revised 2009) : Operating Segments - PSAK No. 8 (Revised 2010) : Events after the Reporting Period - PSAK No. 12 ...

http://www.hcltech.com/sites/default/files/57__pt._hcl_technologies_indonesia_june_2012.pdf

Date added: October 24, 2013 - Views: 1

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PT SURYA ESA PERKASA - SEP

Surya Esa Perkasa as of December 31, 2010 and 2009, and the results of its ... PSAK 3 (revised 2010, Interim Financial Reporting PSAK 4 (revised 2009), Consolidated and Separate Financial Statements

http://www.sep.co.id/system/files/download_files/SEP%20-%202010%20Audit%20Report.pdf?download=1

Date added: August 5, 2013 - Views: 6

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Impacts of Revised PSAKs to Financial Reporting and Taxation

Seminar Outline: The seminar will cover the following areas: 1. Updates on IFRS-PSAK Convergence 2. Impacts of Revised PSAKs to Financial Reporting

http://www.deloitte.com/assets/Dcom-Indonesia/Local%20Assets/Documents/Brochure%20invitation%20IFRS%202010.pdf

Date added: March 24, 2012 - Views: 14

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exposure draft perNYataaN staNdar akuNtaNsi keuaNgaN imbalaN ...

Perihal ED PSAK 24 (2013) PSAK 24 (2010) Imbalan pascakerja: program imbalan pasti Menambahkan pengaturan untuk akuntansi program imbalan pasti, yaitu: (a) Menentukan defisit atau surplus. Ini termasuk: (i) menggunakan teknik aktu-

http://iaiglobal.or.id/v02/referensi/public_hearing/ED_PSAK_24_(2013)-2013-JULI-23.pdf

Date added: August 20, 2013 - Views: 6

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Perbedaan IFRS, U.S. GAAP, dan PSAK: Investement Property

Jurnal Akuntansi Vol.2 No.1 Mei 2010: 59-69 59 Perbedaan IFRS, U.S. GAAP, dan PSAK: Investement Property Nunik L.D. Dosen Fakultas Ekonomi Jurusan Akuntansi-Univ. Kristen Maranatha

http://majour.maranatha.edu/index.php/jurnal-akuntansi/article/download/326/pdf

Date added: March 13, 2012 - Views: 108

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Lokakarya Pelatihan PSAK Pemahaman, Penerapan dan Pelaksanaan

Laporan keuangan perusahaan di Indonesia harus disusun sesuai dengan Pernyataan Standar Akuntansi Keuangan (PSAK). Selama tahun 2008-2010, DSAK IAI telah mensahkan banyak PSAK baru yang merupakan

http://www.deloitte.com/multifiledownload%3FsolutionName%3Ddeloitte.com%26fileIds%3De50260003997e210VgnVCM3000001c56f00aSTFL

Date added: October 23, 2012 - Views: 14

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WINCore Brochure with basel & psak

Microsoft Word - WINCore Brochure with basel & psak.doc Author: Lenovo Created Date: 1/28/2010 8:09:16 AM ...

http://wbk.co.id/pdf/wincore_brochure.pdf

Date added: July 6, 2014 - Views: 1

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Akuntansi Ijarah PSAK 107 - Abufadilah's Blog | Refleksi diri

periode yang dimulai sebelum 1 Januari 2010, maka fakta tersebut harus diungkapkan. PENARIKAN 36. ... PSAK No. 107 tentang AKUNTANSI IJARAH telah disahkan oleh Dewan Standar Akuntansi Keuangan pada tanggal 21 April 2009. Jakarta, 21 April 2009

http://abufadilah.files.wordpress.com/2012/03/psak-107-ijarah.pdf

Date added: April 17, 2013 - Views: 4

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ED PSAK 46 (2013) - Ikatan Akuntan Indonesia

ED PSAK 46 (2013): Pajak Penghasilan menggantikan PSAK 46 (2010): Pajak Penghasilan. ED PSAK 46 merupakan adopsi IAS 12 Income Taxes per efektif 1 Januari 2013. Tanggapan akan sangat berguna jika memaparkan permasalahan secara

http://tempdata.iaiglobal.or.id/downlot.php?file=ED%20PSAK%2046%20(2013).pdf

Date added: January 4, 2014 - Views: 2

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UPDATE PSAK 24 IMBALAN KERJA

PSAK 24 (2010) a. Melaluiprogram formal [PP, PKB, SK, dll] b. MelaluiPeraturan perundang‐undangan atauperaturan industri c. Praktekinformal yang menimbulkankewajibankonstruktif Berlakuuntuk:pekerja atau tanggungannya, seluruh pekerja

http://www.padmaaktuaria.com/uploads/downloadfiles/2014-09-16-50_1_Update-PSAK_24-Imbalan(paska)Kerja-dampak.pdf

Date added: October 16, 2014 - Views: 1

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Press Release Strategic Partnership PT Abhimata Persasda ...

PRESS RELEASE PT Abhimata Persada & Fernbach-Software S.A Develop Strategic Partnership & Launch the First PSAK Competency Center in Indonesia.

http://www.ptap.co.id/press_release_PSAK.pdf

Date added: April 4, 2012 - Views: 3

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PT Bank Rakyat Indonesia (Persero) Tbk - Microsoft Internet ...

PT Bank Rakyat Indonesia (Persero) Tbk. BRI in Q1 2012 – early phase to sustainable growth Financial Updates –Q1 2012 JkJakarta, ... Note: Since FY 2010, figures are PSAK 50 & 55 compliant 10 Numbers stated in this presentation are bank only Market ...

http://media.corporate-ir.net/media_files/IROL/14/148820/Q1_2012_Financial_Update_Presentation.pdf

Date added: June 3, 2013 - Views: 2

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Jakarta, 22 April 2010

11 Corporate Update PSAK 50 & 55 Compliance BTPN is implementing PSAK 50 & 55, it is estimated that full implementation will be completed in Q3 2010.

http://www.bankbtpn.co.id/assets/InvestorNews/BTPNAnalysts-Update-Q110Apr-2010.pdf

Date added: December 12, 2013 - Views: 1

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A Newsletter of RSM AAJ Associates Wake up Call

PSAK 10 (Revised 2010) on the Effects of Changes in Foreign Exchange Rates 48 Not specifically referred to PSAKs, but mentioned general statement that the company adopted certain PSAKs that are applicable starting from January 1, 2012 39

http://www.rsmaaj.com/download/publications/2/1/2013/WakeupCall-Q2.pdf

Date added: September 1, 2014 - Views: 1

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CONSOLIDATED STATEMENTS OF FINANCIAL POSITION CONSOLIDATED ...

of PSAK 22 (Revised 2010) - - - - - 4,449,722 - 4,449,722 - 4,449,722 Balance, January 1, 2011, after restatement 953,845,975 2,526,309 110,443,996 21,334,633 6,825,427,687 1,687,849,714 (13,435,143) 9,587,993,171 6,962 9,588,000,133 Difference in ...

http://www.idx.co.id/Portals/0/StaticData/NewsAndAnnouncement/ANNOUNCEMENTSTOCK/From_EREP/201203/654870E1-6C97-47C1-B972-8B1E0F19FDF4.PDF

Date added: September 17, 2013 - Views: 1

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CFA Indonesia Charter Recognition Event and Seminar

What will happen in 2010? PSAK (Statement of Financial Accounting Standards) No. 55, which is known internationally as IAS 39, will become effective on 1 January 2010. Current conditions 1. There are questions and concerns about the effects of the standard, especially for financial

http://www.cfasociety.org/indonesia/Lists/Events%20Calendar/Attachments/4/CFA%20Indonesia%20Agenda.pdf

Date added: September 1, 2014 - Views: 1

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Confirming Piskei Din In Secular Court - Jewish Law ...

enforceable in court as arbitration awards. This process – typically referred to as confirming an arbitration award – allows parties to transform a psak din into a legally binding

http://www.jlaw.com/Articles/Confirming%20Piskei%20Din.pdf

Date added: April 26, 2012 - Views: 7

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DAMPAK PENCABUTAN PSAK: AKUNTANSI KEHUTANAN PSAK 32

Economic Business & Accounting Review Volume III No. 1 2010 Dampak Pencabutan PSAK: Akuntansi Kehutanan PSAK 32 Dwi Martani 73 tan yang tanamannya siap dite-

http://staff.ui.ac.id/system/files/users/martani/publication/topikutama-08dampakpencabutanpsak-jan-chaerul-dwim-arineditted.pdf

Date added: May 12, 2014 - Views: 1

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Full Convergence with IFRS in 2012

Presentation and Disclosure to 1 January 2010 due to lack of preparedness of financial institutions, especially banks. ... PSAK 8, Contingencies and Events Occurring after the Balance Sheet Date PSAK 10, Transactions in Foreign Currencies

http://natawidnyana.files.wordpress.com/2009/03/full_convergence_with_ifrs_in_2012.pdf

Date added: March 22, 2012 - Views: 44

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ACCOUNTING FOR PROPERTY GOODS PSAK 30 AT R AND D CENTER OF ...

ACCOUNTING FOR PROPERTY GOODS PSAK 30 AT R AND D CENTER OF GAS AND OIL TECHNOLOGY LEMIGAS Sarah Aulia Bachtiar, Renny Nur'ainy, SE., MM Diploma (Professional) Degree, 2009

http://papers.gunadarma.ac.id/index.php/ka/article/viewFile/2776/2684

Date added: October 16, 2013 - Views: 1

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PT JAPFA COMFEED INDONESIA Tbk & ANAK PERUSAHAAN Consolidated ...

of PSAK 22 (Revised 2010) - - - - - - 71,881 71,881 - 71,881 Balance as of 1 January 2011 After adjustment 1,605,878 426,227 21,211 1,381 (15,971) 80,000 1,027,436 3,146,162 412,586 3,558,748 Appropriation for general reserve ...

http://www.japfacomfeed.co.id/profile/annualreport/japfa/jci122011.pdf

Date added: September 27, 2012 - Views: 2

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PT Bank Rakyat Indonesia (Persero) Tbk. - Microsoft Internet ...

Note: FY 2010 & Q3-2011 figures are PSAK 50 & 55 compliant Numbers stated in this presentation are bank only. Income Statement 15. Income Statement Highlights IDR Billion *) Annualized & stock split adjusted 16

http://media.corporate-ir.net/Media_Files/IROL/14/148820/Q3_2011_Financial_Update_Presentation.pdf

Date added: May 10, 2012 - Views: 9