This pocket guide provides a summary of the recognition, measurement and presentation requirements of Indonesia financial accounting standards (PSAK) applicable for financial statements beginning on or after 1 January 2023, unless otherwise indicated. It does not address in detail the disclosure requirements under those standards.

SAK Indonesia yang merupakan hasil dari program konvergensi IFRS terus berkembang seiring perkembangan IFRS Accounting Standards. Sampai dengan tahun 2023, berikut adalah perubahan PSAK yang berlaku per 1 Januari 2024 dan setelahnya.

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Bams Certified Accounting Forensic & Fraud Examination from West Virginia University with almost 2 years experience as an accountant and has been trained from PwC Indonesia (Accounting 101 | PSAK Fundamental).

CPSAK merupakan sertifikasi profesional akuntan yang dikhususkan pada pemahaman atas penerapan Standar Akuntansi Keuangan (SAK) di Indonesia. Sertifikasi ini dikeluarkan oleh Ikatan Akuntan Indonesia (IAI). Penyandang gelar CPSAK akan memiliki keunggulan kompetitif dan nilai yang lebih tinggi dalam profesi akuntan saat ini.

Ujian Sertifikasi PSAK (US-PSAK) adalah ujian untuk mengukur kompetensi peserta dalam hal: Memahami dan menjelaskan kerangka dasar pernyataan laporan keuangan sesuai dengan PSAK

This pocket guide provides a summary of the recognition, measurement and presentation requirements of Indonesia financial accounting standards (PSAK) applicable for financial statements beginning period on or after 1 January 2020, unless otherwise indicated. It does not address in detail the disclosure requirements under those standards.

In this amendment, PSAK 16 prohibits deducting from the cost of an item of property, plant and equipment any proceeds from selling items produced before that asset is available for use, i.e. proceeds while bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

PSAK 71要求债务工具分为三类:摊余成本,以公允价值计量且其变动计入其他综合收益(“FVOCI” ),和以公允价值计量且其变动计入损益(“FVPL” )。 在PSAK 71下,债务工具投资的分类是由主体管理金融资产的业务模式及这些金融资产的合同现金流的特征决定的,即合同现金流是否代表“ 仅仅是对本金和利息的支付”(“SPPI”)。 主体业务模式被定义为主体如何管理所持有的金融资产以收取合同现金流并为主体创造价值,即主体业务模式决定现金流来自收取合同现金流、出售金融资产或者 …

2020年5月12日 · Shiurim of Rabbi Shmuel Fuerst, shlit"a Dayan of Agudath Yisrael of Illinois Contact Us Would you like to know when new recordings are added? Add me to PSAK.ORG mailing list Click to listen. Some shiurim (primarily before 2019) are available for download. (Please be patient, depending on your internet connection, this may take several minutes.) To FIND a specific topic, press Ctrl-F and type ...