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    255 views76 pages

    PSAK 68 (2014) - Pengukuran Nilai Wajar PDF

    Uploaded by

    Aziz Rachman Hakim

    Copyright:

    © All Rights Reserved
    Download as PDF or read online from Scribd
    Flag for inappropriate content
    of 76
    [PERKYATAAN STANDAR AKUNTANSI KEUANOAN PENGUKURAN NILAI WAJAR Lars tt] 4, [PERNYATAAN STANDAM AKUNTANSI KEUANGAN PENGUKURAN NILAI WAJAR PG 68 ak ip © 20, Daten Ahan ndonse akc tndan ding Unang Dingess, ‘et ng. enti espn gin ‘Savon meta ci Ingen seit ib ‘i nun deran tomar gpl dn mes, ‘Ss Rings em rp i pins ‘tn Abu nde kbc a eg ‘eng alm pak yng mean ene [Eni nin dean median pc te Sr ul {bak lewpn ang tan ah Blan wea Ses engin Pl 72: dg nd aor 9 he 2 eg Op ‘asap dengan spa dan ys ok clan a ts ad Stn Plt ms) ‘pol ap (don at pn Senge en ple shat 1) ln dn dene Pang ses Hp!B00c005 acu ue rapa, es Fide pen plng una nn ae ds Fling tp ostan0 00 (me mr rapa. 2 omg cepa sage mean eames, gen, mca Hepa” cna ‘Spm nanny hal plengpn a Cp gs tow dnalnd dam spt), dpdne ps pe ig ana 3 ns) nana de ng |) Reboot Ge mre pa) (Gin a, Spa. ar 10 Sep sisens Fav ea} anmi Ena oun agin wna PENGANTAR SAK 6@ tentang Penguhuran Nis Wijar teh deshhan oleh Dewan Standar ‘Auntansi Kewangan pads tenggel 19 Desember 2013 CContoh yang dismpaikan dalam PSAK 8 in merupakan contoh-ontoh yang dladops dart IFRS 13 Fair Value Measurement. Penerapan contoh ‘ersebut ped memperbtkan kesesulan dengan prakte dl Indoness Permian in de wo dittpan unl unsur yang tk mtr. Jakarta, 19 Desember 2013 Dewan Standar Akuntansi Keaangen Rosita Ul Siaga Setiyono Mibarjo Iesin Gunavan Budi Susanto| Eddy R Rasy iw She fia Sylvia Veronica Shegar Frilsh Kerthassh ‘Teguh Supangat ‘Yoninwensyeh DjobanPinnarwan DanilS. Handaya Pacis anny Leo Keewa Anggota ‘Angora ‘Angola ‘gota ngeota Angora Angora Angora Angota ‘Angppa “Angsts DENGANTAR PENYESUAIAN Devan Stndar Akntans Kesangan th mengesskan penyesnian ats SAK 68 tentang Pengukuran Nisi Waar pada tanggal 27 Agustus 2014, Jakarta, 27 Agustus 2014 Dewan Standar Akuntans! Keuangan Rosita Ul Sinaga Dani S. Handays Djohan Pinnarwan ‘Setyono Mikajo lesan Ganawan ‘Bad Stesnto Sylvia Verones Siegar Paria Lanny Leo ‘Teguh Supangkat 1B. Aditya Jayancara P.M, John L. Huagool Kritano Andi Handoko eta Wa Kea Will Kea ‘Aneata ‘anges ‘nega ‘nggta ‘nega ‘Angola ‘Angora Anggos ‘Anggots Anggoa PERBEDAAN DENGAN IERSs SAK; Pengukuran Nill Wojar mengadops slush pengatura dalam IFRS 13 Fair Value Measurement per fet Jano! 2014, kale 1, TPR 13 parapa 52 tentang feet teadap IFRS 9 Financ Perms ‘idk ladops Hal ena Indonesia belun mengndoplIFRS9, cing ‘efres yang digunslan adalah PSAK 5% Jr Kewangon: Pegtan lan Pegutaran yang cadops dart LAS 39 Financial erament: Recpition and Measurements. 2. IPRS 13 paagra B44(@) tentang London Stock Exchange sebagn conto ‘pasar bursa, dsesuatkan menjadi Bares Bk Indonests, 9. TFRS 13 paragraf C1 tentang tanggal eektif. Ops penerspan dint 36 alam ura as eta memaisnatan pegpinan tat ang apt devas yang vera an memiiralan pegs nt fang tk pt era Sct memeoah an pega an ee nt Fei ns ime tesla ter tk mean Las in Ice aa ane en i pr pos tae porte as onl ps ind tum as yr Dims Pk Lain gel At 27a rg tts uteri) nt pega ats at ramen luisa en yon Sdn ste rape ak eda do bia tat ‘nant i ct yng en api tn ga mt ens ‘megs oor os tiation sas ar poet pelt psa ong ‘Se abi cn ste str mal nti se! Pg Heth egal at alt pntren Dalam, tar eng wba tae hs shpat (Gee as oss ps aft ar) onc bias a nae ‘St yng rays pane cst fn ag et ened (0) nhage ta tei egg apr tn gp iene, rg praca isn in yng phan co Jag yore dp ter dan Fh) toda mab megan ‘so in ino nits ecpan (come prc) (cothoy teak i lye ‘mpeg ars aus an gpl tant pa heen iho armen ep (2) fenan pr aes (nthe mena Nan in Sra bis saa amamc at yng sera ng en a aps ‘Set pra FPO-FP0). 29. Potts eprint aro nr a mice sete tm i set air 7 ‘og gt ra a pong a woe a see ‘Stat Zt mention ata hte meni pak dot pnbsen ‘es mec pj eter Bebe ug pat yds ae erp bacterin mat ng ere IRA onc i WON By wena mapa aise. (@) ngs Suan et teat dengan ble sas seramen chats yg aaps ‘ep ken) yg amb pak an step et Sep conn, ag ‘uindromen cat dpe! ems halen srr oy ali et rt yg bed et ug tein dsm nl eras on tren aarp yng dns ap et (o) Une aon ea sam eget hs aba tne hia Sep enh tintin, sm terpe aa arge at menemian ae ‘i pelt yn el dt aah target pena an pena ne [Sea kp ijn econ, ai oi bis tak lt Lob ml ary ash et megs wl alpen ete wr de pet emt Dep ern Sly arr eta ‘San ene rs seria bred re wet ret omega Semple fie pk ee {isdn strane Bits yng Tsk Dimi Pha ala sep At Keka args taxon que rie) nth prgion abit tren ‘in hat tS yng eh ei hp she ‘he eras mongers war lbs te nara aa mg in drip pa png monic te eon +4, Shn cl meng Kinet apt mena hal sebagai Ber: “me na 4% Faia eng na oe nin, te mempciughan dp ike i eg ain es np ame aati agree ae (2) sah has eran ewer untuk eet te tas eg) kee sk merge ang sts Cibite renkeng) (0) ppt peinglaun ee ha eg ati a 4. i we itn encarta io vga eden wa st ae oxen in ge eign se ae ng tkterptln ca thant Yr Sc ce “erties bk meron Soma ot pesngen ae oe Concern tangle ple nom pegsaran is wpe ban psngan Rat ‘ee morn” _—mgomomnmoni ae la scar tephra eet bn memphis ce dn aan pis et enon i neg a ar Ponta yang Meng Paton Lites ates Iatramen Pas Mkts Seni 4% meng heii intr i ii nin dis cecil in er a Pres eau an eat ‘tegen ebrtnn ps yan nent pep alias int tue Sas ‘uk ean sci evi Den penitent pra ne sat ‘Barwoen cite nc spar i Sap wesc git ‘en pngsaan ma oe 46S cone pa egg ea ak er map gr meee np la abt deg pgeahazn enya swe Levan eat ‘metauppenbsaan fog meee pega Sen te, Sap fal et ‘Prt eatan Sonar ea nu yng eps pert reg ht cn pel ok ‘Spal dpe se peop. Sep dengan bleep fang eps ‘Herpes en pl yng et a yarn os agg peur ‘Spat ak mene pat porta a poplin kits ewan degen Fr pet Darl Kel evan £2, al wr tas sng ene er dae ch Hb svat (dena tar) ay i) lh a korg da eh yang estan pda st [ena dso Sr tng peaa Joh teeta iaatan wnt ean pds At Kegs da bis Heng dengan Ps Slag Hapa iho uo Ro cs Phat Lae reno ‘tn al lp ng de bom ict ‘ethadap ristko pasar (sebigsimana didefnistan dalam PSAK 60: ‘satrame Keg ‘many Eee en tepaane kabel ce a ope oae a tg ag ham ip pa ah tt a Se cee ee ee aie renn ee ne ocr tee oy te mc te et ae ona ee nS ood i ak a Sree Sa tt ePrints lp Se es Si trp ty ob Barri cen eta plepoe ls anaes ot St aan stan nse engin pence dlim perpl 8h ie ‘outta aah bl bate " (G)nemle lang keegan dn ns kenga Dena lope nt ‘lhe tks sea ae ian ee ‘oun degn mone So tn slog ents ang mets 6 i Rg mn pct (©) moyen femal att si that angen! Hpk tt nega don = ieee 2 a ate = = mae tgs to woe matteo eto a ~~ ® “enter ay = = ® eee Fae retention > So peer os Siatpeote aoe eractan Sear teerareena tetera Saeeceoaare ete =a Cnt 16-Heonia Pnguhran Me Wor yng Diateorie dalam Lee 3 ‘hd a Woe ts. Vai png lw Heng (cri yang tegen dm Layla fr erent enon toi eK lo ‘etl cp tt lbs Er renga cop es ae ‘Set ont enc prt 98) de (ae ean ak Wace NEE oa ati a a a a a EE i, emo a gee 25 SSS om a toa ow 0D "Ee | c nang emer mmoe| oem coreg mg pe gts mi ee f i i i z 5 i is, Kewnge dan hg yng masa dis rp tak pride ‘Sn aan papas eaten en pnghanan soins sg ere hae nessa em) Sealine an ean evk mi gay San mn ww 4 eta en teagan Cones Exerc ti ar evade peupern ay 4 (Get: ng eg nnn in es et ik Sora mat aaa (6. Unik pension ill war yng ateian dm Led 2 dan Level 2 ics i ae Resjran it mene etsy tk mgs Sep {Shak yeh en npr anges ln pgsan na wae Use pega ‘war yang teu am eve 3 i al wor fra ene ‘ne ape oes yng agian arr sah Eas pat megingap atepe tects ett eet peyton et mega pa ng ‘Sept desl ogeipon yng ian alam ena al dengan p91) an esa seman ial ae poeta a Geass r pote TS | snk a bende * oti ames vena) SNM “ares ANON, ements mam ase OT 90 = estrone 2207 SRE nmin] seg tes emi sarees mes eS rao a) is appa smn etn 3 bela emg oilman euckimeemr =mayeenee aa re seein) am somton) seme soma “ “ iene tna ga gna ——t a gton —Snnremerpns sian Bemet So ” ot ete enae IN glee enremr —eo (Cee Tyg js nm a ge 1S ecesn nth ta ecw ine pope orci eerie cabaret erin ann el uae —mgecucnmngrma i i met ra mg em apr Hegel eget emen ne Sapam, Ese ‘Bengurielan bps such bebo oak mech psp 2 et (5a td ung Sr ps wt ema ait et ‘kn ais jag dhe yang Gperttungs lam pene pa ang kn ‘Sep atl oink us funn deg jas co ae Spt ‘meuniere pte mat nh ps i at in) i) agen (A) famine as pening i et () Seat slat ag se {5 tg apn inte ea "gpm tat testing dr pian an as yng mesa {eh eta ia at pn oe (i) esr popstar {Gsm enpat pergit edi caron (0) epimers Kc plang jo posse age, ‘soda an pon yng lor pings tla meng nj 6, Unt peparan nial wor yang ane dn Lee 3 ha sje Feryatan ewan en atk uenpangpten dep de poe Feng Semin nae tt engoas ee ‘ak men frp SQ dat Pepe (2) eu elo nam nit ung enemas bean penn an pron (0 dip ions ips mp eet eo {oer pen ner ang Stepan athe peak dan dan ‘eginaea pena hare mememon isos fee a melon <8 erent peng a ah (©) fee dn mode aes he feng dan rst emer nn pectin inp (2 Feces wi Renae pies don penghran as lt dr pide be foie (@ Exguimen ena masean bb infra pak Ke spt kat ping erm ng Sin an ogre ne ean ‘dng Renata (©) ode yang nts th egebagtn an mena ap yg ‘om ira yng gnsan um pinging sa aes Cont 18. rma Mg Senet ead Pera dla Lp ang ‘ak dpe Diora! ane Sian cies, Unk pengutras ais jr Seralg ang ttt dtm Lev 3 ‘ana we, man neni nae a min Sep eit

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