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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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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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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: 37

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

dalam PSAK 46 1 – 2 Juni 2010 44 Workshop - PSAK 22. Forum Ketua Jurusan Akuntansi PTN Se-Indonesia IAI-KAPd Dwi Martani 081318227080 [email protected] atau [email protected] 1 – 2 Juni 2010 45 Workshop - PSAK 22. Title: Microsoft PowerPoint - PSAK 22 Kombinasi Bisnis_dah dicopy

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 60 - Financial Instruments - Universitas Indonesia

and financial liabilities in PSAK 50 (Rev 2010) Financial Instruments: Presentation and PSAK 55 (Rev 2011) Financial Instruments: Recognition and Measurement. Page 6 PSAK 60 Financial Instruments: Disclosures -In Brief 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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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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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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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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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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T f A r P D Standar akuntanSi keuangan E r POSU Aset tetAp

ED PSAK 16 (revisi 2011) IKATAN AKUNTAN INDONESIA 28 Juni 2011 Pernyataan Standar akuntanSi keuangan Aset tetAp E x POSU r E D r A f T Exposure draft ini dikeluarkan oleh

https://staff.blog.ui.ac.id/martani/files/2011/04/ED-PSAK-16.pdf

Date added: July 23, 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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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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PSAK 24 (Revised 2010) has arrived! - Dayamandiri ...

www.dayamandiri.co.id PSAK 24 (Revised 2010) 4 What to expect in the near future? IAS 19 is currently in the process of being revised.

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

Date added: May 4, 2013 - Views: 20

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

Date added: March 13, 2012 - Views: 48

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

among PSAK and regulation of taxation. This article explain about applying of PSAK (revised 2007) and Regulation of Minister for Finance No. 79, 2008 for companies in Indonesia. The result of this research found ... 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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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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PSAK 23 (revisi2010) PENDAPATAN

PSAK No.23 (revisi 2010) Pendapatan. IAI. IAI. (2010). PSAK No.34 (Reformat 2007) Kontrak Konstruksi. IAI. IAI. (2010). ISAK No.21 (revisi 2010) Perjanjian Konstruksi Real Estate. IAI. Lam, N., & Lau, P. (2009). Intermediate Financial Reporting.

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

Tahap adopsi (Tahun 2008-2010) 2. Tahap persiapan (Tahun 2011) 3. ... HIBAH PEMERINTAH (IAS 20; ED PSAK 61 2010) No Perbedaan IFRS PSAK Efek Konvergensi 1 Bantuan pemerintah atau hibah pemerintah Hibah pemerintah, termasuk yang bersifat moneter,

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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Impacts of Revised PSAKs to Financial Reporting and Taxation

Impacts of Revised PSAKs to Financial Reporting and Taxation Tuesday, 27 July 2010 9.00 am - 5.00 pm (registration starts at 8.00 am) Kempinski Hotel Indonesia Ballroom, Jakarta

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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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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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.aajassociates.com/download/publications/2/1/2013/WakeupCall-Q2.pdf

Date added: January 10, 2014 - Views: 3

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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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PT SURYA ESA PERKASA - SEP

PSAK 8 (revised 2010), Events after the Reporting Period PSAK 12 (revised 2009), Interest in Joint Ventures PSAK 15 (revised 2009), Investments in Associates PSAK 19 (revised 2010), Intangible Assets

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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PSAK 15 ( revisi 2009 ) - Website Staff UI |

PSAK 15 (revisi 2009) Investasi pada Entitas Asosiasi IAS 28: Investment in Associates Eff 1 Jan 2011 Dwi Martani

http://staff.ui.ac.id/system/files/users/martani/material/psak15investasipadaentitasasosiasi.pdf

Date added: November 24, 2013 - Views: 12

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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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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: 16

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Jakarta, 28 October 2010 - BTPN

BTPN plans to issue IDR Senior Bonds in Q4 2010 with amount up to IDR 1 trillion .Tenor will ... To strengthen its capital base, BTPN also plans to do rights 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 ...

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

Date added: May 21, 2014 - Views: 1

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Jakarta, 22 April 2010 - Bank BTPN | Home Page

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

atau setelah tanggal 1 Januari 2010. Penerapan lebih dini dianjurkan. Jika entitas menerapkan Pernyataan ini untuk periode yang dimulai sebelum 1 Januari 2010, ... PSAK No. 107 tentang AKUNTANSI IJARAH telah disahkan oleh Dewan Standar Akuntansi Keuangan pada tanggal 21 April 2009. Jakarta, ...

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

Date added: April 17, 2013 - Views: 4

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Press Release Strategic Partnership PT Abhimata Persasda ...

Title: Microsoft Word - Press Release Strategic Partnership PT Abhimata Persasda Fernbach PSAK 50 55 _English_ Author: Willy Created Date: 4/22/2010 2:59:57 PM

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

Date added: April 4, 2012 - Views: 3

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PSAK - 19th Indonesia Rendezvous

the Financial Statement prepared under PSAK (Local GAAP) for the year beginning on 1 January 2012 will substantially similar to IFRS Financial Statement. Roadmap Indonesia's convergence 6 ... 2010 position even though the change is only limited to

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

Date added: April 23, 2013 - Views: 34

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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: 12

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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://rsm.aajassociates.com/download/publications/2/1/2011/WakeupCall-Q4.pdf

Date added: October 24, 2013 - Views: 1

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

Note: Since FY 2010, figures are PSAK 50 & 55 compliant 30 Numbers stated in this presentation are bank only. Other Operating Expenses IDR Billion 2007 2008 2009 2010 2011 Q1-2011 Q1-2012 YoY Personnel ...

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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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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psak 60 revisi 2012 - Bing

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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PT HCL Technologies Indonesia

- PSAK No. 50 (Revised 2010) : Financial Instruments: Presentation - PSAK No. 56 (Revised 2010) : Earnings per Share - PSAK No. 60 : Financial Instruments: Disclosures - ISAK No. 15 : PSAK 24 – The Limit on a Defined Benefit Asset, Minimum Funding ...

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

Date added: May 3, 2013 - Views: 5

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Koreksi PSAK 2 (revisi 2009): Laporan Arus Kas

PSAK 2 (revisi 2009): Laporan Arus Kas Tertulis 40. Arus kas yang timbul dari perubahan kepemilikan atas entitas anak karena kehilangan pengendalian diklasi fi kasikan sebagai arus kas dari aktivitas pendanaan. ... 2/25/2010 1:05:31 PM ...

http://www.iaiglobal.or.id/v02/berita/download.php?id=127&kfile=1

Date added: August 26, 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 currency transactions using their functional currency and prepare their financial reports using their functional currency.

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

Date added: July 9, 2013 - Views: 1

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PENYAJIAN LAPORAN KEUANGAN - BAPEPAMLK DEPKEU RI

PSAK 48: PENURUNAN NILAI ASET 1 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_48.pdf

Date added: April 5, 2012 - Views: 10

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psak 16 revisi 2011 - Bing

Psak 3 Revisi 2010 Download Psak No 50 Revisi 2010 pitapatients.org/snl/xbox-360-full-mnqcudh-game-list 33 psak 16 revisi 2007 golmaal 3 2010 movie golmaal 3 2010 movie psak terbaru 2010

http://pdfdirff.com/download/psak-16-revisi-2011.pdf

Date added: July 24, 2014 - Views: 1

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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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PSAK – 22 : Kombinasi Bisnis - Website Staff UI

PSAK –22 dan IFRS 3R Business Combination PSAK 22 1994 PSAK 22 2010 • Kecuali Metode Pencatatan • Kecuali Ruang Lingkup • Under common

http://staff.ui.ac.id/system/files/users/martani/material/psak22kombinasibisnis.pdf

Date added: October 21, 2013 - Views: 3

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PT Bank Rakyat Indonesia (Persero) Tbk.

Note: Since FY 2010, figures are PSAK 50 & 55 compliant Numbers stated in this presentation are bank only. Balance Sheet (consolidated) Description Q2-2012 Q3-2012 2012 Q1-2013 Q2-2013 YoY QoQ Total Assets 474,047 482,787 551,337 529,509 556,459 17.4% 5.1% - Gross Loans ...

http://phx.corporate-ir.net/External.File?item=UGFyZW50SUQ9NTEzNTgzfENoaWxkSUQ9MTk1NDE2fFR5cGU9MQ==&t=1

Date added: September 26, 2013 - Views: 4

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Magazine Women's Whispers: The voice of a woman

suggested I obtain instruction from a learned Jerusalemite, known for his sympathy to women’s issues. I did not go to the great man himself but to one of his henchmen.

http://vivahammer.com/wp-content/uploads/2010/08/Voice-of-a-Woman.pdf

Date added: April 16, 2014 - Views: 1