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.

Below are the key comparisons between the IFAS and the IFRS/IAS required for annual reporting periods beginning on 1 January 2022. IFRS 1 will not be adopted as it has been considered or included in the transitional provisions in the individual standards/ interpretations. PSAK 53 is consistent with IFRS 2 in all significant respects.

It is required to restate its financial statements in accordance with IAS 29. All non-monetary assets were acquired on the first day of trading. There is no depreciation and inventories are purchased on a just-in-time basis. At 1 January 2007, net monetary assets were CU2,000. Assume profits generate cash evenly over the year.

2016年9月28日 · Bagi Anggota IAI, pastikan Anda dalam kondisi aktifuntuk nikmati kemudahan mengakses SAK di mana saja dan kapan saja dengan SAKIAI secara gratis.

PSAK 63 (2014) - Pelaporan Keuangan Dalam Ekonomi Hiperinflasi ... psak 63

2011年4月8日 · PSAK 63 tentang Pelaporan Keuangan dalam Ekonomi Hiperinflasi telah disahkan Dewan Standar Akuntansi Keuangan pada tanggal 8 April 2011. Pernyataan ini tidak wajib diterapkan untuk unsur yang tidak material.

2024年1月10日 · Berikut dibawah ini adalah tabel perbandingan antara penomoran PSAK terbaru ( berlaku Januari 2024 ) dengan penomoran PSAK Lama. Perubahan ini akan berlaku efektif pada 1 Januari 2024. Perubahan penomoran ini tidak memengaruhi substansi pengaturan dalam masing-masing PSAK dan ISAK dalam SAK Indonesia.

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 2022, unless otherwise indicated. It does not address in detail the disclosure requirements under those standards.

Penerbitan ED PSAK 63: Pelaporan Keuangan dalam Ekonomi Hiperinlasi bertujuan untuk meminta tanggapan atas semua pengaturan dan paragraf dalam ED PSAK 63 tersebut.

PSAK 63 exists as a solution to problems with companies whose hyperflationary currencies occur. The purpose of this study is how the application of PSAK 63 in regulating changes in values under conditions of hyperinflation.