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

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

Jakarta, 12 May 2010 The Financial Accounting Standard Board Indonesian Institute of Accountants. 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 gap with PSAK beyond 2012? 2

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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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 No 22 - Universitas Indonesia - Blog Staff Universitas ...

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 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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psak 4 2012 - Bing

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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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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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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Perbedaan IFRS PSAK KPMG

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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8. - Natawidnyana's Weblog

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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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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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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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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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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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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PSAK 23 (revisi2010) PENDAPATAN

2010 2011 2012 Contract price $675,000 $675,000 $675,000 Cost incurred current year 150,000 287,400 170,100 Estimated cost to complete ... PSAK No.23 (revisi 2010) Pendapatan. IAI. IAI. (2010). PSAK No.34 (Reformat 2007) Kontrak Konstruksi. IAI. IAI.

http://xa.yimg.com/kq/groups/21741988/1976675251/name/Ratna+Wardhani+-+Sesi+2+-+PSAK+23+Pendapatan.pdf

Date added: May 4, 2013 - Views: 23

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STATEMENTS OF FINANCIAL POSITION /BALANCE SHEETS PT BANK ...

31 December 2010 in relation to application of PSAK No. 4 (Revised 2009), "Consolidated and Separate Financial Statements" effective 1 January 2011.

http://phx.corporate-ir.net/External.File?item=UGFyZW50SUQ9MTMwMDYwfENoaWxkSUQ9LTF8VHlwZT0z&t=1

Date added: October 18, 2013 - Views: 1

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PT SURYA ESA PERKASA

PSAK 10 (revised 2010), The Effects of Changes in Foreign Exchange Rates PSAK 18 Accounting and Reporting by Retirement Benefit Plans PSAK 24 (revised 2010), Employee Benefits PSAK 34 (revised 2010), Construction Contracts

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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WINCore Brochure with basel & psak - PT. Warna Bintang Kreasi

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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A Newsletter of RSM AAJ Associates Wake up Call

-based and/or adjustments to current year financial statements as such standards are applied on retrospective basis, starting January 1, 2012. A. PSAK 10 (Revised 2010)

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

Date added: September 1, 2014 - Views: 1

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Jakarta, 28 October 2010

issue with a size of IDR 1.2 –1.3 trillion in Q4 2010. PSAK 50/55 Compliance PSAK 50/55 system implementation is progressing. The first phase has been completed in Q3 2010. THANK YOU. Title: Slide 1 Author: Ratih Rachmawati Created Date:

http://www.btpn.com/assets/InvestorNews/BTPNAnalysts-Update-Q310Oct-10.pdf

Date added: August 8, 2013 - Views: 2

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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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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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2012 IFRS Convergence Program in Indonesia

INDONESIA IFRS CONVERGENCE ROADMAP Adoption Stage (2008-2010) •Adopting all IFRS to PSAK •Preparation for necessary infrastructure •Evaluation and

http://www.iaiglobal.or.id/referensi/seminar_iai-iasb/Roy%20Iman-seminar_iai-iasb.pdf

Date added: January 29, 2014 - Views: 1

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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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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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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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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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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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Requirement to Use Functional Currency : Are You

January 2012 since PSAK 10 (Revised 2010) “The Effects of Changes in Foreign Exchange Rates”, which is replace PSAK 10 (1994), PSAK 11 (1994), PSAK 52 (1998) and ISAK 4 (1997) become effective. The role of functional currency might

http://www.rsmaaj.com/download/publications/2/1/2011/WakeupCall-Q4.pdf

Date added: September 1, 2014 - Views: 1

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exposure draft perNYataaN staNdar akuNtaNsi keuaNgaN paJak ...

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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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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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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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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PT Bank Mandiri (Persero) Tbk Q3 Audited Results Presentation

Bank Mandiri Presentation Contents Results Overview Page # 2010 Financial Highlights 3 SBU Performance 4‐5 Impact of significant events including PSAK 50/55 6

http://media.corporate-ir.net/Media_Files/IROL/14/146157/Q32010/10_28_2010_Q3_2010_Analysts_Meeting_AUDITED_Final.pdf

Date added: June 16, 2013 - Views: 3

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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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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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Simulasi Penerapan PSAK No. 45 Tentang Pelaporan Keuangan ...

Simulasi Penerapan PSAK No. 45 Tentang Pelaporan Keuangan Organisasi Nirlaba Pada Akademi Kebidanan Griya Husada Surabaya. Abstrak : So far, non-profit organization known as the organization that has a form of financial statements with its ... 4/20/2010 11:44:47 AM ...

http://alumni.unair.ac.id/kumpulanfile/1904833755_abs.pdf

Date added: August 22, 2013 - Views: 14

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PT HCL Technologies Indonesia

PT HCL Technologies Indonesia Financial Statements and Independent Auditors’ Report for the Six Month Period Ended June 30, 2012 and for the Year

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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Indonesia: New rules issued on bookkeeping in foreign ...

According to PSAK 10, which was revised in 2010 and applies as from 1 January 2012, companies must record their foreign ... The issuance of PMK-24 is an attempt to accommodate the requirements of PSAK 10 to the bookkeeping requirements for

http://newsletters.usdbriefs.com/2012/Tax/WTA/120302_5.pdf

Date added: July 9, 2013 - Views: 1

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P.T. AUSTINDO NUSANTARA JAYA AND SUBSIDIARIES - ANJ-GROUP

PSAK 10 (revised 2010) - - - - 2,311,219 - (2,877,695) (566,476) - ... 2010 and directly owned by ANJ as of January 1, 2010/December 31, 2009 (6) 99.80% owned by ANJR (7) 99.96% owned by ANJR as of December 31, 2011 and 99.90% owned by ANJR as of December 31, 2010

http://anj-group.com/v2/wp-content/uploads/2013/07/Audited-Financial-Statement-2012-English.pdf

Date added: February 8, 2014 - Views: 1

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Implementation of International Financial Reporting Standards ...

by net income under PSAK (using 2010 financial measures), BVPSi,t and NIPSi,t are defined as in equation (4). 4. Results 4.1. Descriptive Statistics The descriptive statistics displayed in Table 1 present information on the comparison between PSAK-based

http://www.iiste.org/Journals/index.php/RJFA/article/download/9517/9839

Date added: January 18, 2014 - Views: 3

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psak 60 revisi 2012 - Bing - Free PDF Links | Free PDF Links

PSAK 60 (2010) - Scribd - Scribd - Read Unlimited Books ml.scribd.com/doc/94243429/PSAK-60-2010 32 33 34 35 36 37 38 60. PSAK 15 (revisi 2009) ... dan menggunakannya untuk mengelola risiko kcuangan.20 60. tanggal 1 Januari 2012. 60 I (a) 2 3 4 5 6 7 9 ] ...

http://pdfdirff.com/download/psak-60-revisi-2012.pdf

Date added: July 24, 2014 - Views: 1

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MOJAKOE AKUNTANSI KEUANGAN 2 - Studi Profesionalisme Akuntan

Even Semester 2010/2011 Friday, 25 March 2011, 150 minutes Closed Book Parallel (English Class) ... Based on PSAK 50&55 (r2006) : Please indicate if those instruments are Financial Assets ... SPA-Accounting Study Division Mojakoe Akuntansi Keuangan 2 3 ...

http://www.spa-feui.com/wp-content/uploads/downloads/2012/03/MOJAKOE%20AK2%20(1).pdf

Date added: December 10, 2013 - Views: 3

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PSAK - 19th Indonesia Rendezvous

2008-2010 Final convergence phase 2011 Implementation phase 2012 PSAK Revision to IFRS based Convergence finalization ... U PSAK 57 : Provisions, Contingent Liabilities and Contingent Assets 2011 2012 Urgent A - C D -K -P -R High F - B - E O Medium

http://www.indonesia-rendezvous.com/data/ifrspresentation_ludovicussensi.pdf

Date added: April 23, 2013 - Views: 34

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YOSHON & CHODOSH - TorahLab

Yoshon is, where and how it applies, ... The clear psak of most Rishonim27 and the Shulchon Aruch28 is that Chodosh is forbidden. The Rema has ... 8/1/2010 11:08:39 AM ...

http://www.torahlab.org/download/yoshon_and_chodosh.pdf

Date added: February 14, 2012 - Views: 4