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  • Perbedaan Ipsas, Sak Dan Sap

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    ThomasAndikaPermana
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    The document summarizes the standards for accrual-based and cash-based accounting used by public sector entities. It lists 38 accrual-based standards covering topics like financial statement presentation, revenue recognition, expenditures, assets, and liabilities. It also lists one cash-based standard. The standards are issued by the International Public Sector Accounting Standards Board and are meant to improve consistency and transparency in public sector financial reporting around the world.

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    Perbedaan Ipsas,Sak Dan Sap

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    Perbedaan Ipsas,Sak Dan Sap

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    The document summarizes the standards for accrual-based and cash-based accounting used by public sector entities. It lists 38 accrual-based standards covering topics like financial statement presentation, revenue recognition, expenditures, assets, and liabilities. It also lists one cash-based standard. The standards are issued by the International Public Sector Accounting Standards Board and are meant to improve consistency and transparency in public sector financial reporting around the world.

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    © All Rights Reserved
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    182 views2 pages

    Perbedaan Ipsas, Sak Dan Sap

    Uploaded by

    ThomasAndikaPermana
    The document summarizes the standards for accrual-based and cash-based accounting used by public sector entities. It lists 38 accrual-based standards covering topics like financial statement presentation, revenue recognition, expenditures, assets, and liabilities. It also lists one cash-based standard. The standards are issued by the International Public Sector Accounting Standards Board and are meant to improve consistency and transparency in public sector financial reporting around the world.

    Copyright:

    © All Rights Reserved
    Download as DOC, PDF, TXT or read online from Scribd
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    of 2

    IPSAS: The standards

    Currently (February 2015), the IPSAS contain 38 standards based on an accrual accounting
    system and one standard for cash-based accounting. The 38+1 standards are listed below. Links
    lead to the full text version of the respective standard.
    Accrual-based IPSAS
    Standard
    IPSAS 1
    IPSAS 2
    IPSAS 3
    IPSAS 4
    IPSAS 5
    IPSAS 6
    IPSAS 7
    IPSAS 8
    IPSAS 9
    IPSAS 10
    IPSAS 11
    IPSAS 12
    IPSAS 13
    IPSAS 14
    IPSAS 15
    IPSAS 16
    IPSAS 17
    IPSAS 18
    IPSAS 19
    IPSAS 20
    IPSAS 21
    IPSAS 22
    IPSAS 23
    IPSAS 24
    IPSAS 25
    IPSAS 26
    IPSAS 27
    IPSAS 28
    IPSAS 29
    IPSAS 30
    IPSAS 31
    IPSAS 32
    IPSAS 33:
    IPSAS 34:
    IPSAS 35:

    Title of the standard


    Presentation of Financial Statements
    Cash Flow Statements
    Accounting Policies, Changes in Accounting Estimates and Errors
    The Effects of Changes in Foreign Exchange Rates
    Borrowing Costs
    Consolidated and Separate Financial Statements
    Investments in Associates
    Interests in Joint Ventures
    Revenue from Exchange Transactions
    Financial Reporting in Hyperinflationary Economies
    Construction Contracts
    Inventories
    Leases
    Events after the Reporting Date
    Financial Instruments: Disclosure and Presentation
    Investment Property
    Property, Plant and Equipment
    Segment Reporting
    Provisions, Contingent Liabilities, Contingent Assets
    Related Party Disclosures
    Impairment of Noncash-generating Assets
    Disclosure of Financial Information about the General Government
    Sector
    Revenue from Non-Exchange Transactions (Taxes and Transfers)
    Presentation of Budget Information in Financial Statements
    Employee Benefits
    Impairment of Cash-Generating Assets
    Agriculture
    Financial Instruments: Presentation
    Financial Instruments: Recognition and Measurement
    Financial Instruments: Disclosures
    Intangible Assets
    Service Concession Arrangements: Grantor
    First-time Adoption of Accrual Basis IPSAS
    Separate Financial Statements
    Consolidated Financial Statements

    IPSAS 36:
    IPSAS 37:
    IPSAS 38:

    Investments in Associates and Joint Ventures


    Joint Arrangements
    Disclosure of Interests in Other Entities

    Sumber : http://www.epsas.eu/en/ipsas-the-standards.html

    Perbandingan Komponen dari Laporan keuangan dari SAP, SAK dan IPSAS
    IPSAS
    Neraca
    Laporan Arus Kas
    Laporan kinerja
    Laporan perubahan ekuitas
    Kebijakan akuntansi dan catatan
    atas laporan keuangan

    PSAK
    Neraca
    Laporan Arus Kas
    Laporan laba/rugi
    Laporan perubahan ekuitas
    Catatan Atas laporan keuangan

    SAP
    Neraca
    Laporan Arus Kas
    Realisasi APBN/APBD
    Catatan Atas laporan keuangan

    Sumber : https://pepiediptyana.files.wordpress.com/2007/04/lk-pemr-tanpa-lap-surplus-defisitpepiesetya.pdf

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