Dwi Martani
Anggota Tim Implementassi IFRS
1
Agenda
1 Sekilas IAI
3 PSAK Baru
4 ETAP
2
Perkembangan
Standar Akuntansi Keuangan
3
Laporan Keuangan Relevan dan Reliable
Laporan
Manajemen
Keuangan yang Informasi yang
Corporate
Governance Relevan dan berkualitas
Reliable
Profesi akuntansi
mengembangkan standar
yang berlaku umum Generally Accepted
(Generally Accepted Accounting Principles
Accounting Principles (GAAP)
(GAAP))
Indonesia bagian dari IFAC, yang harus tunduk pada SMO (Statement
Membership Obligation), salah satunya menggunakan IFRS sebagai
accounting standard.
Konvergensi IFRS adalah salah satu kesepakatan pemerintah Indonesia
sebagai anggota G20 forum.
Hasil dari pertemuan pemimpin negara G20 forum di Washington DC, 15
November 2008 :
“Strengthening Transparency and Accountability”
Pertemuan G20 di London, 2 April 2009 menghasilkan kesepakatan untuk
Strengthening Financial Supervision and Regulation “to call on the
accounting standard setters to work urgently with supervisors and
regulators to improve standards on valuation and provisioning and
achieve a single set of high-quality global accounting standards.”
Manfaat IFRS
Canada
2009/11
Europe
2005
United States
(2014) China
2007
Americas
Asia Pacific
India
2011
Brazil
2010
Chile
2009
South Africa
2005 Australia
2005
12
IFRS – US GAAP - Others
13
Karakteristik IFRS
15
ROADMAP
16
PSAK Disahkan 2007 - 2008
17
PSAK Disahkan 23 Desember 2009
19
PPSAK Disahkan Sepanjang 2009
(Berlaku efektif 2010)
20
PSAK Disahkan 2010
21
Exposure Draft
Public Hearing 27 April 2010
22
ED PSAK Public Hearing 14 Juli 2010
Pengukuran:
Pengungkapan:
Other Simplified
17% financial
accounting
and reporting
37%
Cost savings
4%
Improved
financial
reporting and Easier access
transparency to capital
37% 5%
Aug. 27, 2008 SEC speech by Christopher Cox 2 The Deloitte survey, conducted in November
2008, had over 200 respondents, which included financial professionals, CFOs and finance
managers. Survey participants were self-selected, and responded through a web-based survey
Perceived challenges of adopting IFRS, from respondents
that would consider adopting IFRS before 2014
Other
10% Lack of skilled
personnel
Cost to
32%
convert
18%
Lack of
accounting Insufficient
technical technology
guidance — 7%
33%
Aug. 27, 2008 SEC speech by Christopher Cox 2 The Deloitte survey, conducted in November 2008, had over 200
respondents, which included financial professionals, CFOs and finance managers. Survey participants were self-selected,
and responded through a web-based survey
Dampak konvergensi IFRS terhadap Pendidikan Akuntansi
www.iasb.org
www.iasplus.com
www.iaiglobal.or.id.
www.ifac.org
IFRS per 1 January 2009 dapat diunduh gratis dari situs web
IASB.
Exposure draft semua ED PSAK dapat diunduh gratis dari
situs web IAI.
Terima Kasih
Contact:
32
Main References
Intermediate Accounting
Kieso, Weygandt, Walfield, 13th edition, John Wiley