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Table Of Contents

B. Dasar Pengaturan
C. Penjelasan
D. Perlakuan Akuntansi
E. Ilustrasi Jurnal
F. Pengungkapan
G. Ketentuan Lain-lain
Bab IX Transaksi antar Bank dan Transaksi dengan Bank Indonesia
1. Penempatan pada Bank Lain
2. Penempatan pada Bank Indonesia
3. Kewajiban pada Bank Lain
4. Kewajiban pada Bank Indonesia
Bab X Penyertaan
G. Contoh Kasus
Bab XI Aset Tetap
1. Aset Tetap
2. Aset Tetap yang Diperoleh dari Sewa Pembiayaan
3. Aset Tetap Dengan Kerja Sama Operasional
4. Aset yang Diambil Alih (AYDA)
5. Propert Terbengkalai
G. Contoh Kasus
6. Penurunan Nilai (Impairment)
Bab XII Ekuitas
1. Ekuitas
2. Modal Disetor
G. Ketentuan Lain-lain:
3. Tambahan Modal Disetor
4. Ekuitas Lainnya
4.1. Selisih Kurs Karena Penjabaran Laporan Keuangan
4.2. Selisih Transaksi Restrukturisasi Enttas Sepengendali
4.3. Selisih Transaksi Perubahan Ekuitas Perusahaan Anak/Perusahaan Asosiasi
B. Dasar Pengaturan
4.4. Selisih Penilaian Aset dan Kewajiban – Kuasi Reorganisasi
5. Saldo Laba
Bab XIII Laporan Laba Rugi
A. Definisi
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Pedoman Akuntansi Perbankan Indonesia@

Pedoman Akuntansi Perbankan Indonesia@

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Published by A M Fadly Fajar
Aturan Akuntansi Perbankan BI
Aturan Akuntansi Perbankan BI

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Published by: A M Fadly Fajar on Feb 28, 2013
Copyright:Attribution Non-commercial

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09/16/2013

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