A Review of PSAK No. 1 (2009 Revision): Presentation of Financial Statements and Its Difference from PSAK No. 1 (1998 Revision)

Any Eliza

Sari


As the implementation of convergence to IFRS, Indonesia has fully adopted IAS 1: Presentation of Financial Statements per January 1, 2009 into PSAK No. 1 (2009 Revision): Presentation of Financial Statements. PSAK No. 1 (2009 Revision) revised PSAK No. 1 (1998 Revision). Major differences involve the terms used, the complete components of financial statements, the information presented on financial statements, the presentation of extraordinary items, the statements of comprehensive income, and the time to publish financial statements.

Keywords:  convergence to IFRS, PSAK No. 1 (2009 Revision): Presentation of financial statements, the differences between PSAK No. 1 (1998 Revision) and PSAK No. 1 (2009 Revision)


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Referensi


Ikatan Akuntan Indonesia. 2009. Pernyataan Standar Akuntansi Keuangan No. 1 (Revisi 2009): Penyajian Laporan Keuangan (softcopy edition). Jakarta.

Ikatan Akuntan Indonesia. 2009. Standar Akuntansi Keuangan per 1 Juli 2009. Salemba Empat. Jakarta.

Lam, Nelson dan Peter Lau. 2009. Intermediate Financial Reporting: An IFRS Perspective. McGrawHill. Singapore.

Perkembangan Konvergensi International Financial Reporting Standards (IFRS) di Indonesia. www.sai.ugm.ac.id/site/images/pdf/ifrs.pdf. Rabu, 16 Februari 2011. (diakses pada November 2011).

Wahyuni, Ersa T. 2010. Menuju Konvergensi IFRS 2012. Disampaikan pada TOT Standar Akuntansi Untuk Dosen. Jakarta.




DOI: http://dx.doi.org/10.25181/esai.v6i2.1005

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