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  • Novitasari Manurung - Quis TA

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    This document discusses Indonesia's convergence of national accounting standards (PSAK) to International Financial Reporting Standards (IFRS). It lists the IFRS standards adopted in 2009 and 2010. It also lists some PSAK standards that were converged with IFRS and became effective between 2008-2010, including standards on investment property, property, plant and equipment, leases, inventories, borrowing costs, financial instruments presentation and disclosure, financial instruments recognition and measurement.

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    This document discusses Indonesia's convergence of national accounting standards (PSAK) to International Financial Reporting Standards (IFRS). It lists the IFRS standards adopted in 2009 and 2010. It also lists some PSAK standards that were converged with IFRS and became effective between 2008-2010, including standards on investment property, property, plant and equipment, leases, inventories, borrowing costs, financial instruments presentation and disclosure, financial instruments recognition and measurement.

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    10 views2 pages

    Novitasari Manurung - Quis TA

    Uploaded by

    Novita Manurung
    This document discusses Indonesia's convergence of national accounting standards (PSAK) to International Financial Reporting Standards (IFRS). It lists the IFRS standards adopted in 2009 and 2010. It also lists some PSAK standards that were converged with IFRS and became effective between 2008-2010, including standards on investment property, property, plant and equipment, leases, inventories, borrowing costs, financial instruments presentation and disclosure, financial instruments recognition and measurement.

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    Nama : Novitasari Manurung

    Npm : 1815100122

    Berikut standar PSAK yang dikonvergensi ke IFRS :

    Pada 2009 proses adopsi IFRS/ IAS mencakup :

    IFRS 2 Share-based payment

    IFRS 3 Business combination

    IFRS 4 Insurance contracts

    IFRS 5 Non-current assets held for sale and discontinued operations

    IFRS 6 Exploration for and evaluation of mineral resources

    IFRS 7 Financial instruments: disclosures

    IFRS 8 Segment reporting

    IAS 1 Presentation of financial statements

    IAS 8 Accounting policies, changes in accounting estimates

    IAS 12 Income taxes

    IAS 21 The effects of changes in foreign exchange rates

    IAS 26 Accounting and reporting by retirement benefit plans

    IAS 27 Consolidated and separate financial statements

    IAS 28 Investments in associates

    IAS 31 Interests in joint ventures

    IAS 36 Impairment of assets

    IAS 37 Provisions, contingent liabilities and contingent assets

    IAS 38 Intangible assets

    Pada 2010 adopsi IFRS/ IAS mencakup :


    IFRS 7 Statement of Cash Flows

    IFRS20 Accounting for Government Grants and Disclosure of Government Assistance

    IFRS24 Related Party Disclosures

    IFRS29 Financial Reporting in Hyperinflationary Economies

    IFRS33 Earnings per Share

    IFRS34 Interim Financial Reporting

    IFRS41 Agriculture

    Perkembangan konvergensi PSAK ke IFRS sampai dengan saat ini:

    PSAK/ISAK yang berlaku efektif 2008 -2010

    PSAK 13 Properti Investasi, IAS 40

    PSAK 16 Aset Tetap, IAS 16

    PSAK 30 Sewa, IAS 17

    PSAK 14 Persediaan, IAS 2

    PSAK 26 Biaya Pinjaman, IAS 23

    PSAK 50 Instrumen Keuangan: Penyajian dan Pengungkapan, IAS 32

    PSAK 55 Instrumen Keuangan: Pengakuan dan Pengukuran, IAS 39

    ISAK 8 Penentuan Apakah Suatu Perjanjian Mengandung Suatu Sewa dan Pembahasan Lebih Lanjut
    Ketentuan Transisi

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