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Table Of Contents

STANDAR AKUNTANSI
SAP
PSAK ±IFRS BASED
Karakteristik IFRS
PSAK Disahkan2010
SAK ±ETAP: Why?
SAK ±ETAP:
SAK ETAP:
Manfaat SAK ETAP
Isi SAK ETAP
IFRS for SMEs
Apakah memiliki akuntabilitas publik?
Laporan keuangan untuk tujuan umum
PrinsipPervasif
PrinsipPengakuan
Bab 3 Penyajian laporan keuangan
PenyajianLaporanKeuangan
InformasidisajikandiNeracaatauCALK
LaporanLabaRugi
LaporanPerubahanEkuitas
KebijakanAkuntansi
InvestasiEfekTertentu
PropertiInvestasi
ASET TETAP
Sale and Leaseback
KewajibanDiestimasidanKontinjensi
Pendapatan±PenjualanBarang
PendapatanJasa
Bunga, Royalti, Dividen
TransaksiDalamMata UangAsing
Post Balance Sheets
PerbedaanSAK ETAP vsPSAK -IFRS
PerbedaanPokokSAK ETAP ±PSAK -
IFRS
Rerangka konseptual
Penyajian Laporan Keuangan (3)
Penyajian Laporan Keuangan (4)
Laporan Keuangan Konsolidasian
KebijakanAkuntansi, EstimasiAkuntansi
danKesalahan
Instrumen Keuangan
Persediaan
Investasi pada Entitas Asosiasi
Investasi pada Joint Venture
Investasi pada Entitas Anak
Properti Investasi dan Aset Tetap
Aset Tidak Berwujud
Sewa
KewajibanDiestimasi(Provisi) dan
Kontinjensi, Ekuitas, danPendapatan
Biaya Pinjaman dan Penurunan Nilai
Imbalan Kerja
Pajak Penghasilan
Mata UangPelaporandanTransaksi
Valas
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PSAK-ETAP

PSAK-ETAP

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Published by Tias Hevartika

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Published by: Tias Hevartika on Feb 03, 2012
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05/06/2013

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