Sfac Dan Ifrs

8/17/2019 Sfac Dan Ifrs

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CONCEPTUAL FRAMEWORK :

SFAC 1-8 AND IFRS


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SFAC NO. 1

Paragraph 34 m!"a!"a! #ah$a p%ap&ra!"'a!ga! har'( mm#r)"a! )!*&rma() +a!g,apa ,)g'!a"a! &%h "r,)'r '!'"m!gam#)% "p''(a! m!g!a) "r,) ,a!&%h )!(&r '!'" p!gam#)%a! "p''(a!)!(a()

Paragraph 3/ m!"a!"a! #ah$a p%ap&ra!"'a!ga! har'( mm#r)"a! )!*&rma() +a!g,apa ,)g'!a"a! '!'" mmpr,)"() a%)ra! "a(,) ma(a +a!g a"a! ,aa!g

Da%am SFAC N&. 1 '0'a! p%ap&ra! ,)!+aa"a! ,a%amparagra* 34 3/ 42 4 43 4 52 ,a! 5


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SFAC NO. 1

Paragraph 42 m!"a!"a! #ah$a p%ap&ra!"'a!ga! har'( mm#r) )!*&rma() m!g!a)('m#r ,a+a "&!&m) ,a%am pr'(ahaa! "%a)mrha,ap ('m#r-('m#r r(#' ,a! p!gar'h

ra!(a"()-ra!(a"() pr)()$a ,a! pr'#aha!%)!g"'!ga! rha,ap ('m#r-('m#r r(#'

Paragraph 4 m!"a!"a! #ah$a p%ap&ra!"'a!ga! har'( mm#r) )!*&rma() m!g!a)

")!r0a "'a!ga! (%ama pr)&, r!'


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SFAC NO. 1

Paragraph 43 m!"a!"a! #ah$a p%ap&ra!"'a!ga! har'( mm#r)"a! )!*&rma()m!g!a) ")!r0a pr'(ahaa! ,!ga! 6aram!g'"'r %a#a ,a! "&mp&!!-"&mp&!!!+a

Paragraph 4 m!"a!"a! #ah$a p%ap&ra!"'a!ga! har'( mm#r) )!*&rma()m!g!a) #aga)ma!a pr'(ahaa!

m!,apa"a! 'a!g '!a) ,a!m!gm#a!g"a!!+a


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SFAC NO. 1

Paragraph 52 m!"a!"a! #ah$ap%ap&ra! "'a!ga! har'( mm#r)"a!)!*&rma() !a!g #aga)ma!a ma!a0m!

mmpra!gg'!g 0a$a#"a! ('m#r ,a+a+a!g ,)pr6a+a"a! "pa,a!+a

Paragraph 5 m!"a!"a! #ah$ap%ap&ra! "'a!ga! har'( mmp'!+a)ma!*aa #ag) ma!a0m!


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SFAC NO.

Da%am SFAC N&. mr'm'("a! "ara"r)()" "'a%)a)*)!*&rma() a"'!a!() (pr) #aga! #r)"'


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SFAC NO.

Understandability/Mudah Dimengerti : K'a%)a()!*&rma() +a!g mm'!g")!"a! p!gg'!a '!'"mmaham) )()!+a.

Relevance : Kmamp'a! )!*&rma() '!'" mm#'a

pr#,aa! ,a%am "p''(a! ,!ga! mm#a!'p!gg'!a '!'" mm#!'" pr,)"() !a!g ha()%"0a,)a! ma(a %a%' ("ara!g ,a! ma(a ,pa! aa'm!g"&r"() "(p"a() (#%'m!+a.

Predictive Value: K'a%)a( )!*&rma() +a!g mm#a!'p!gg'!a '!'" mmpr,)"() (6ara pa rha,apa")#a r0a,)!+a pr)()$a ma(a %a%' aa' ("ara!g.


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SFAC NO.

Feedback Value : K'a%)a( )!*&rma() +a!gmm'!g")!"a! p!gg'!a '!'" m!g"&r"()"(p"a() (#%'m!+a.

Timelines : Mm)%)") )!*&rma() +a!g r(,)a '!'"

pm#'a "p''(a! (#%'m )!*&rma() r(#'"h)%a!ga! "apa()a(!+a ,a%am mmp!gar'h)"p''(a!

Reliability : K'a%)a( )!*&rma() +a!g m!0am)!

)!*&rma() +a!g ##a( ,ar) "(a%aha!7#)a( ,a!mrpr(!a()"a! apa +a!g ,)$a")%) (('a) ,!ga!*a"a!+a.


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SFAC NO.

Verifability : Kmamp'a! '!'" mma()"a!#ah$a )!*&rma() m!+a0)"a! apa +g (har'(!+a,)(a0)"a! aa' #ah$a m&, p!g'"'ra! +a!g,)p)%)h ,apa ,)g'!a"a! a!pa "(a%aha!7#)a(.

Neutrality : T),a" a,a )!*&rma() +a!g #)a( '!'"m!6apa) ha()% +a!g %ah ,)!'"a! aa' '!'"m!g)!,'"() m&,'( pr)%a"' r!'.

Reresentati!nal Faith"ulness : T&%&" '"'raa' m!,("r)p()"a! (('a) ,!ga! *a"a!+a


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SFAC NO.

#!marability/Daat Dibandingkan : K'a%)a()!*&rma() mm'!g")!"a! p!gg'!a '!'"m!g),!)"a() pr(amaa! ,a! pr#,aa! a!ara,'a *!&m!a "&!&m).

#!nsistency : K(('a)a! ,ar) pr)&, " pr)&,,!ga! "#)0a"a! ,a! pr&(,'r +a!g ),a" #r'#ah.

Materialitas : 9(ar!+a "%a%a)a!7(a%ah (a0) pa,a)!*&rma() a"'!a!() (h)!gga mm'!g")!"a!

p!gam#)%a! "p''(a! m!gg'!a"a!a!I!*&rma() +a!g %ah ,)'#ah aa' (a%ah (a0).


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$F%# &: OBJECTIVES OF FINANCIAL REPORTINGBY NON BUSINESS ORGANIZATION

P%ap&ra! "'a!ga! &rga!)(a() !&! #)(!)(mm)%)") "ara"r)()" (##:

1. M!r)ma 0'm%ah ('m#r ,a+a +a!g ()g!)"a! ,ar)

p!+a!,a!g ,a!a +a!g ),a" m!g)!g)!"a!)m#a%a! aa( ('m#a!ga! +a!g ,)#r)"a!.

. T'0'a! 'ama &pra()!+a #'"a! '!'"m!+,)a"a! #ara!g70a(a ,m) m!,apa"a!pr&.

3. T),a" a,a "pm)%)"a! +a!g ,apa ,)0'a%,)p)!,ah"a! aa' m!r)ma ,)(r)#'() ()(a 0)"ar0a,) %)"'),a().


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PENUNA INORMASI ORANISASI NON 9ISNIS

P!+a!,a!g ,a!a

A!gg&a &rga!)(a()

9a,a! p!ga$a( &rga!)(a()

Ma!a0m! &rga!)(a()


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TU;UAN PELAPORAN KEUANAN ORANISASI NON9ISNIS

'( Mm#r)"a! )!*&rma() +a!g #rg'!a"pa,a p!gg'!a )!*&rma() '!'"p!gam#)%a! "p''(a! ra()&!a% !a!g

a%&"a() ('m#r ,a+a. . Mm#r)"a! )!*&rma() +a!g #rg'!a

'!'" m!)%a) ")!r0a ma!a0m!.

3. Mm#r) )!*&rma() !a!g ('m#r,a+a "&!&m) "$a0)#a! ma'p'!a"))a( &rga!)(a().


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$F%# ): RECOGNITION AND MEASUREMENT INFINANCIAL STATEMENT OF BUSINESS ENTERPRISES


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$F%# ): RECOGNITION AND MEASUREMENT INFINANCIAL STATEMENT OF BUSINESS ENTERPRISES

Kr)r)a p!ga"'a!:

1. D!)()

. Kr'"'ra!

Ar)#' P!g'"'ra! :

=)(&r)6a% C&(

C'rr! C&(

C'rr! Mar" >a%'

N Ra%)?a#% >a%' Pr(! >a%'

3. R%a!

4. Ka!,a%a! @R%)a#)%)+


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$F%# *: ELEMENTS OF FINANCIALSTATEMENTS

'( %ssets

+( ,iabilities

-( .uity

4. I!(m! #+ &$!r(

5. D)(r)#')&!( & &$!r(

B. C&mprh!() I!6&m

0( Revenues

1( .2enses3( 4ains

'5( ,!sses


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%$$.T$

Kara"r)()" A( :

1. Mm)%)") ma!*aa "&!&m) ,) ma(am!,aa!g

. D)"'a(a) &%h ('a' '!) '(aha3. =a()% ,ar) ra!(a"() ma(a %a%'


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,6%76,6T6.$

Kara"r)()" K$a0)#a! :

1. P!g&r#a!a! Ma!*aa E"&!&m)

. M!0a,) "$a0)#a! pa,a (aa p%ap&ra!

3. =a()% ,ar) ra!(a"() ma(a %a%'


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.8U6T9

=a" r(),'a% pm)%)" aa( a( (%ah,)"'ra!g) (m'a "$a0)#a!.

9)a(a ,)(#' (#aga) MODAL.


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6NV.$TM.NT 79 ;N.R$

"!a)"a! "')a( !)a( #)(!)( (#aga)ha()% ,ar) ra!(*r (('a' +a!g#rharga " !)a( r!'@pr'(ahaa! ,ar) !)a( %a)! '!'"

mmpr&%h aa' m!)!g"a"a!"')a( pm)%)" ,) pr'(ahaa! r(#'.

C&! : p!+raa! m&,a%


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D6$TR67UT6N$ T

;N.R$p!'r'!a! "')a !)a( @pr'(ahaa!+a!g ,)ha()"a! ,ar) prp)!,aha! a((

p!+$aa! 0a(a aa' pm#r)a!p)!0ama! ,ar) pr'(ahaa! "pa,apm)%)". D)(r)#'() "pa,a pm)%)" a"a!m!g'ra!g) "')a( pm)%)" ,)

pr'(ahaa! r(#'.C&!: pm#ag)a! ,),!


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#MPR.


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R.V.NU.$

a%)ra! ma('" aa' "!a)"a! a(( %a)!pa,a (#'ah !)a( aa' p%'!a(a!"$a0)#a!!+a @aa' "&m#)!a() ,ar)",'a!+a ,ar) m!0'a% aa'

mmpr&,'"() #ara!g m!+$a"a! 0a(aaa' a"))a( %a)! +a!g m!0a,) "g)aa!'ama pr'(ahaa!.

C&! : p!,apaa! ,ar) ra!(a"()p!0'a%a!


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.=P.N$.$

a%)ra! "%'ar aa' p!g'ra!ga! a(( %a)!aa' p!g%'ara! +a!g r"a) ,!ga!%)a#)%)a( @aa' "&m#)!a() ",'a!+a ,ar)m!ga!ar"a! m!+$a"a! 0a(a aa'

m%a"'"a! a"))a( %a)! +a!g m!0a,)a"))a( &pra() 'ama pr'(ahaa!.

C&! : #)a+a %)(r)" #)a+a ga0)


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4%6N$

"!a)"a! "')a( @net asset ,ar)ra!(a"() )!(),!a% (#'ah !)a( ,a!,ar) (%'r'h ra!(a"() %a)! ,a! "0a,)a!%a)! ,a! "a,aa! +a!g mmp!gar'h)

!)a( "6'a%) +a!g #ra(a% ,ar) r!'aa' )!(a() ,ar) pm)%)".

C&! : "'!'!ga! +a!g ,)pr&%h ,ar)p!0'a%a! a( ap pr'(ahaa!.


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,$$.$

p!'r'!a! "')a( @net asset +a!g#ra(a% ,ar) ra!(a"() )!6),!a% (#'ah!)a( ,a! ,ar) (%'r'h ra!(a"() %a)! ,a!"0a,)a! %a)! ,a! "a,aa! +a!g

mmp!gar'h) !)a( "6'a%) +a!g#ra(a% ,ar) r!' aa' )!(a() ,ar)pm)%)".

C&! : p!gg%apa! a( &%h pga$a)pr'(ahaa!


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$F%# 0: U$6N4 #%$< F,; 6NFRM%T6N %NDPR.$.NT V%,U. 6N %##UNT6N4 M.%$UR.M.NT

#r%a"' '!'" ()'a() ,) ma!a 0'm%ah +a!g,)!'"a! &%h pa(ar (aa )!) (pr) "a(

,)r)ma aa' ,)#a+ar ,a! #)a+a ($aaa' !)%a) pa(ar ),a" r(,)a pa,a (aa

p!ga"'a!.


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$F%# N( 1

8


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W=AT IS SFAC NO.8

SFAC N&m&r 8 mr'pa"a! (#'ah

(am! +a!g ,)ma"(',"a!

'!'" m!ap"a! '0'a! ,a!

"&!(p *'!,am!a% +a!g a"a!

m!0a,) p,&ma! #ag)

p!gm#a!ga! a"'!a!()

"'a!ga! ,a! p%ap&ra!.


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W=AT IS SFAC NO.8

SFAC N&. 8 ,)r#)"a! &%h

FAS9

Pa,a ah'! 212 +a!g

mr'pa"a!P!gga!) ,ar) SFAC N&. 1 ,a!

N&. 32


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W=AT IS SFAC NO.8

La!g"ah a$a% ,)r#)"a!!+a(am!

I!) a,a%ah (#g ha()% ,ar)"r0a(ama +a!g

D)%a"'"a! a!ara FAS9 ,a! IAS9(0a"

Tah'! 224 (#aga) (#'ah

am#aha!E!)r&!m! a!, Th&r)6a% Sr'6'r &* F)!a!6)a% A6&'!)!g 31

)


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W=AT IS SFAC NO.8

N&r$a%" Agrm! Kr0a(ama

a!ara

FAS9 ,a! IAS9 +g mr'pa"a! ('a'

'pa+a

U!'" m%a"'"a! "&!rg!() ma()!g

Kra!g"a "&!(p'a% FAS9 G IAS9.

)

3


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CONTENT OF SFAC NO.8

SFAC N&. 8 Tr,)r) ,ar) 3 9a# +a)' :

9a# I : Th O#06) &*

!ra%P'rp&( F)!a!6)a% Rp&r)!g

9a# II : Rp&r)!g E!)+

9a# III : H'a%)a) Chara6r)()6(&*

U(*'% F)!a!6)a% I!*&rma)&!

33


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SFAC NO. 8 MENANTI SFACNO. 1

SFAC N&. 8 m%!g"ap) ,a!

M!+mp'r!a"a! SFAC N&. 1

,)ma!aSFAC !&. 1 ,)'0'"a! "pa,a

#'()!((

E!rpr)(( (,a!g"a! SFAC N&.8

,)'0'"a! "pa,a D)r! T+p34

E!)r&!m! a!, Th&r)6a%


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SFAC NO. 8 MENANTI SFAC NO.

A,a Pr#,aa! Kara"r)()"K'a%)a)*

A!ara SFAC N&. ,!ga! SFACN&. 8

Sr'6'r &* F)!a!6)a% A66&'!)!g

35


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3B


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SECOND LE>EL: HUALITATI>EC=ARACTERISTICS

Illustration 2-2

Hierarchy of

Accounting Qualities


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SFAC NO. 8 @C=APTER 3: QUALITATIVE CHARACTERISTICS OFUSEFUL FINANCIAL INFORMATION @LE>EL TWO OF T=EFRAMEWORK

H'a%)a) Chara6r)()6( &*A66&'!)!g I!*&rma)&!

I. Pr)mar+ H'a%))(

1 R%a!6

a Pr,)6) a%'

# C&!rma&r+ a%'

6 Mar)a%)+

Fa)h*'%Rpr(!a)&!

a C&mp%# N'ra%

6 Fr *r&m rr&r

38


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SFAC NO. 8 @CONTD.

II. E!ha!6)!g H'a%)a) Chara6r)()6(

1 C&mpara#)%)+@)!6%',)!g 6&!()(!6+

>r)a#)%)+

3 T)m%)!((

4 U!,r(a!,a#)%)+

3

D)('('! &%h Rahma F#r)a!&


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I!*& "'a!ga! #)(a #rma!*aa

har'(: R%a! ,a!

Fa)h*'%%+ rpr(! @,!ga! pa

m!+)m#&%"a! apa +a!g )!g)! ,)(a0)"a! Kg'!aa! )!*& "'a!ga! a"a! %#)h

)!gg) 0)"a: 9)(a ,)#a!,)!g"a! @6&mpara#%

9)(a ,)r)"a() @r)a#%

Tpa $a"' @)m%+ ,a!

9)(a ,)paham) @'!,r(a!,a#%



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R%a!():◦

Dapa mm#'a pr#,aa! aa( "p''(a! +a!g,)#'a &%h p!gg'!a

◦ Mm)%)") !)%a) pr,)")*

◦ Mm)%)") !)%a) "&!rma&r) aa' ",'a!+a

N)%a) pr,)")*:◦ ;)"a )!*& #)(a ,)g'!a"a! (#aga) )!p' '!'"

pmr&((a! +a!g ,)%a"(a!a"a! &%h p!gg'!a'!'" mmpr,)"() %'ara! ma(a ,pa!.

◦ I!*& "'a!ga! ),a" har'( m!0a,) (#'ah pr,)"()aa' rama%a! '!'" mm)%)") !)%a) pr,)")*

◦ I!*& +a!g mm)%)") !)%a) pr,)")* ,)g'!a"a! &%hp!gg'!a '!'" mm#'a pr,)"()!+a (!,)r).



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N)%a) "&!rma&r) ;)"a )!*& #)(a mm#r)"a! 'mpa!-#a%)"

@m!ga("a! aa' mr'#ah a%'a()(#%'m!+a.

N)%a) pr,)")* ,a! "&!rma&r) (a%)!g#r"a)a!

Mar)a%)a( ;)"a p!gh)%a!ga! aa' p!+a%ah-(a0)a!!+a

a"a! mmp!gar'h) "p''(a! +a!g ,)#'a&%h p!gg'!a

A(p" r%a!() (p()"-!)a(



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Kpaa! p!+a0)a!◦ L!g"ap Mma('""a! (m'a )!*& +a!g ,)#''h"a! p!gg'!a

'!'" mmaham) *!&m!a +a!g ,)gam#ar"a!

◦ Nra%

T),a" a,a #)a( ,a%am pm)%)ha! aa' p!+a0)a! )!*&"'a!ga!J ),a" a,a ")!g)!a!a agar )!*& a"a! ,)r)ma,!ga! #a)" aa' ),a" #a)" &%h p!gg'!aJ ),a" #ra)#ah$a )!*& ),a" p'!+a '0'a! aa' ),a"mmp!gar'h) pr)%a"'.

◦

9#a( ,ar) "(a%aha! T),a" a,a "(a%aha! aa' p!gh)%a!ga! ,a%am ,("r)p()

(#'ah *!&m!aJ pr&(( p!+ampa)a! )!*& %ah,)p)%)h ,a! ,)rap"a! a!pa ""%)r'a!.



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K&mpara#)%)a(7,apa ,)#a!,)!g"a!

I!*& (r'pa !a!g !)a( %a)! ,a! ,!ga!)!*& (r'pa !a!g !)a( +a!g (ama ,ar)pr)&,a +a!g %a)! aa' a!gga% +a!g %a)!.

U!'" #)(a mmaham) "(r'paa! ,a!

pr#,aa! a!ar #')r-#')r. T),a" (ama ,!ga! "&!()(!()

M!ga6' pa,a p!gg'!aa! m&,a +a!g(ama '!'" #')r +a!g (ama ,ar) (a'

pr)&,a " pr)&,a +a!g %a)! aa' (a'pr)&,a %)!a( !)a(

T),a" #rar) "(ragama!.



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Kr#%'a!7r)a#)%)+

P!gama +a!g #r#,a ,a!)!,p!,! #)(a m!6apa) "&!(!('(#ah$a (#'ah gam#ara! ,!ga! pam!+)m#&%"a! apa +a!g )!g)!,)()m#&%"a!

S#ag)a! p!0%a(a! ,a! )!*&rma()*&r$ar,-%&&")!g @#r()*a rama%a! ),a"

#)(a ,)#%' h)!gga ma(a ,pa!. A('m() p%a!,a( pr%' ,)'!g"ap

m&,a p!g'mp'%a! )!*& ,a! *a"&r-*a"&r %a)! +a!g m!,'"'!g )!*&.



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Kpa$a"'a!7)m%)!((

I!*& r(,)a pa,a (aa '!'" #)(ammp!gar'h) "p''(a! pm#'a"p''(a!.

Sma")! 'a )!*& ma")! "'ra!g "g'!aa!!+a.

K,apa,)paham) P!g"%a()"a()a! p!g%&mp&"a! (('a)

"ara"r ,a! p!+a0)a! )!*& ,!ga! 0%a( ,a!r)!g"a(

P!gg'!a mm)%)") p!gah'a! #)(!)( ,a!"&!&m) +a!g mma,a)J #)(a m!g"a0) ,a!m!ga!a%)(a )!*&rma() ,!ga! "'!.



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K&( K&!(ra)! m!+%'r'h '!'" p!+,)aa!

)!*&

K&( ,)#a!,)!g"a! ,!ga! ma!*aa

K&( p!+a0)a! #ag) p!gg'!a a,a%ah,a%am #!'" r'r! +a!g %#)h r!,ah.


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Decisionusefulness

Information about

economic

resources

Conceptual

Framework

First Level: asic

!"#ectives

$econ% Level:

Fun%amental

Concepts

&hir% Level:

'ecognition

()easurement %an

*isclosure Concept

NeedDevelopment

Qualitativecharacteristics

Basic elements

Basic assumptionsBasic principles

Constraints

Financial Accounting an AccountingStana!"

Financial Accounting an AccountingStana!"


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Illustration 2-+

Conceptual Framework

for Financial 'eporting


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IFRS@INTERNATIONAL FINANCIAL

REPORTIN STANDARD

STANDAR PELAPORAN KEUANAN

INTERNASIONAL


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APA ITU IFRS

1. (a!,ar '!gga% p%ap&ra! a"'!a!()+a!g mm#r)"a! "a!a! pa,a

p!)%a)a! pr&*()&!a% ,!ga! ,)(6%&('r(+a!g 0%a( ,a! ra!(para! m!g!a)('#(a!() "&!&m)( ra!(a"() p!0%a(a!h)!gga m!6apa) "()mp'%a! r!'.

. Sa!,ar #r#a()( pr)!()p I!rpra() ,a!

Kra!g"a +a!g ,)r#)"a! &%h D$a!Sa!,ar A"'!a!() I!r!a()&!a% @IAS9.


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KARAKTERISTIK IFRS

IFRS m!gg'!a"a! >P!inci#l$" Ba"$ % &

L#)h m!"a!"a! pa,a )!praa() ,a! ap%)"a() aa( (a!,ar(h)!gga har'( #r*&"'( pa,a (p)r) p!rapa! pr)!()p r(#'.

Sa!,ar mm#''h"a! p!)%a)a! aa( ('#(a!() ra!(a"() ,a!a%'a() apa"ah pr(!a() a"'!a!() m!6rm)!"a! ra%)a("&!&m).

Mm#''h"a! pr&*()&!a% 0',gm! pa,a p!rapa! (a!,ara"'!a!().

M!gg'!a"a! *a)r a%' ,a%am p!)%a)a! 0)"a ),a" a,a !)%a)

pa(ar a")* har'( m%a"'"a! p!)%a)a! (!,)r) @pr%'"&mp!() aa' m!gg'!a"a! 0a(a p!)%a)

M!ghar'("a! p!g'!g"apa! @disclosure +a!g %#)h #a!+a"#a)" "'a!)a)* ma'p'! "'a%)a)*


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MENAPA IFRS MUNCUL

Sa!,ar )!) m'!6'% a")#a '!'a! g%a%)(a()+a!g m!ghar'("a! para p%a"' #)(!)( ,) ('a'!gara )"' (ra ,a%am #)(!)( %)!a( !gara.U!'" )' ,)pr%'"a! ('a' (a!,ar )!r!a()&!a%

+a!g #r%a"' (ama ,) (m'a !gara '!'"mmprm',ah pr&(( r"&!()%)a() #)(!)(.

D!ga! ,m)")a! p!gg'!a %ap&ra! "'a!ga!,apa ,!ga! m',ah mm#a!,)!g"a! )!*&rma()"'a!ga! !)a( a!ar!gara ,) #r#aga)#%aha! ,'!)a.


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NAMA DULUNAMA SEKARAN

D'%' : IASC pr&,'"!+a ,)(#' IAS

Pa,a a!gga% 1 Apr)% 221

S"ara!g : IAS9 pr&,'"!+a ,)(#'

IFRS

S


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APAKAH IFRS DITERAPKAN DI

SEMUA NEGARA ?

6FR$ meruakan keseakatan gl!bal standar akuntansi

yang diterakan lebih dari '55 negara dan badan?badan

internasi!nal di dunia( 4l!balisasi aktivitas ek!n!mi

mengharuskan in"!rmasi keuangan berkualitas tinggi

dan daat dierbandingkan secara internasi!nal(

Mengingat 6FR$ dibuat untuk diterakan dibanyak

negara@ maka 6%$7 memerhatikan k!ndisi sebagian besarnegara sehingga sesuai dengan kebutuhan mereka(


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$tandar %kuntansi yangdikeluarkan 6%$7 A6FR$B lebih sedikitdibandingkan standar akuntansi%merika karena mereka tidakmengacu ada erkembangan

bisnis dan kebutuhan akuntansi di%merika saCa melainkan adasebagian besar negara sehinggastandar akuntansi yang mereka

keluarkan daat diad!si baiksebagian mauun seenuhnya(


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(a!,ar a"'!a!() )!r!a()&!a% @IFRS+a!g %#)h (,)") #)%a ,)#a!,)!g"a!

,!ga! Sa!,ar A"'!a!() Amr)"a ,apa,)0%a("a! #ah$a IFRS #r'(aha mra!g"'%(#a!+a" m'!g")! #r#aga) "ragama!(a!,ar a"'!a!() ,) #r#aga) !gara.

Sh)!gga ,!ga! (ma")! #a!+a"!+a!gara +a!g m!gg'!a"a! IFRS #rar)%ah r0a,) p!+ragama! (a!,ara"'!a!() m(")p'! #%'m (p!'h!+a

m!g)!ga (pr) ,) Amr)"a m)(a%!+ama()h a,a (a!,ar a"'!a!() %a)!!+a+a!g #%'m r6a"'p ,a%am IFRS.


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SIAPA SA;A AN TERLI9AT DALAM PENUSUNANIFRS

IFRS ,)('('! &%h 4 &rga!)(a() 'ama ,'!)a:

1. D$a! Sa!,ar A"'!a!() I!r!a()&!a% @IAS9

. K&m)() Ma(+ara"a Er&pa @EC

3. Orga!)(a() I!r!a()&!a% Pa(ar M&,a% @IOSOC

4. F,ra() A"'!a!() I!r!a()&!a% @IFAC


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CAKUPAN IFRS

S6ara "(%'r'ha! IFRS m!6a"'p :

1. Sa!,ar +g ,)r#)"a! (%ah h.221 @IFRS

. Sa!,ar +g ,)r#)"a! (#%'m h. 221 @IAS

3. I!rpra() +g ,)r#)"a! IFRIC (%ah h. 221

4. I!rpra() +g ,)r#)"a! SIC (#%'m h. 221


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6FR$ D6 6NDN.$6%

4 P)%ar Sa!,ar A"'!a!() I!,&!()a

1. Sa!,ar A"'!a!() K'a!ga!

. SAK-ETAP

3. Sa!,ar A"'!a!() S+ar)ah

4. Sa!,ar A"'!a!() Pmr)!aha!

IFRS ha!+a ,)a,&p() '!'" Sa!,arA"'!a!() K'a!ga! @PSAK


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PSAK G IFRS 9ASED

Wa0)# ,)rap"a! '!'" !)a( ,!ga!a"'!a#)%)a( p'#%)" (pr): Em)!pr'(ahaa! p'#%)" pr#a!"a! a('ra!() ,a!9UMN.

Dapa ,)rap"a! &%h !)a( %a)!+a. 9a()( ra!(a"() #'"a! #a()( )!,'(r). T'0'a!: mm#r)"a! )!*&rma() +a!g r%a!

#ag) '(r %ap&ra! "'a!ga! I!,&!()a m%a"'"a! a,&p() p!'h 1 ;a!'ar)

21


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PSAK G IFRS 9ASED

I!,&!()a #ag)a! ,ar) IFAC +a!g har'( '!,'" pa,a SMO@Statement Membersi! Obli"ation (a%ah (a'!+am!gg'!a"a! IFRS (#aga) accountin" standard.

K&!rg!() IFRS a,a%ah (a%ah (a' "(pa"aa! pmr)!ahI!,&!()a (#aga) a!gg&a 2 *&r'm.

=a()% ,ar) prm'a! pm)mp)! !gara 2 *&r'm ,)Wa(h)!g&! DC 15 N&m#r 228 : Sr!gh!)!g Tra!(par!6+ a!, A66&'!a#)%)+

Prm'a! 2 ,) L&!,&! Apr)% 22 m!gha()%"a!"(pa"aa! '!'" Stren"tenin" Financial Su!er#ision and

Re"ulation $to call on te accountin" standard setters to%or& ur"entl' %it su!er#isors and re"ulators to im!ro#estandards on #aluation and !ro#isionin" and ac'i$($ a "ingl$"$t o) 'ig'*+ualit, glo-al accounting "tana!"()

$T%ND%R %EUNT%N$6


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6NDN.$6%

+5'++5'5?+5'+

B3


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MANFAAT IFRS

M!)!g"a"a! ,a+a #a!,)!g %ap&ra! "'a!ga!.

Mm#r)"a! )!*&rma() +a!g #r"'a%)a( ,) pa(ar m&,a% )!r!a()&!a%

M!gh)%a!g"a! ham#aa! ar'( m&,a% )!r!a()&!a% ,!ga!

m!g'ra!g) pr#,aa! ,a%am "!'a! p%ap&ra! "'a!ga!.

M!g'ra!g) #)a+a p%ap&ra! "'a!ga! #ag) pr'(ahaa!

m'%)!a()&!a% ,a! #)a+a '!'" a!a%)()( "'a!ga! #ag) para a!a%)(.

M!)!g"a"a! "'a%)a( p%ap&ra! "'a!ga! m!'0' $best !ractise)(


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T.R6M%

E%$6

Sfac Dan Ifrs

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