Pada Desember 2008 IAI mencanangkan program konvergensi (penyelarasan) PSAK ke IFRS . Program tersebut dilakukan secara bertahap dan direncanakan selesai tahun 2012. Tujuan dari konvergensi ini yaitu menyesuaikan PSAK yang digunakan di Indonesia dengan IFRS versi 1 Januari 2009.
Sejalan dengan program tsb, terdapat 16 PSAK yang oleh Bapepam-LK berlaku efektif mulai 1 januari 2011, yaitu:
1. PSAK 1 - penyajian laporan keuangan
2. PSAK 2 - laporan arus kas
3. PSAK 3 - laporan keuangan interim
4. PSAK 4 - laporan keuangan konsolidasian dan laporan keuangan tersendiri
5. PSAK 5 - segmen operasi
6. PSAK 7 - pengungkapan pihak-pihak yang berelasi
7. PSAK 12 - bagian partisipasi dalam ventura bersama
8. PSAK 15 - investasi pada entitas asosiasi
9. PSAK 19 - aset tak berwujud
10. PSAK 22 - kombinasi bisnis
11. PSAK 23 - pendapatan
12. PSAK 25 - kebijakan akuntansi, perubahan estimasi akuntansi & kesalahan
13. PSAK 48 - penurunan nilai aset
14. PSAK 57 - provisi, liabilitas kontijensi & aset kontijensi
15. PSAK 58 - aset tidak lancar yang dimiliki untuk dijual & operasi yang dihentikan
16. PSAK 8 - peristiwa setelah tanggal neraca
Hal lain yang perlu diketahui adalah, selain 15 PSAK di atas ada SAK ETAP yang juga efektif berlaku 1 januari 2011. Penjelasan dan perbedaan SAK ETAP dan PSAK dapat dilihat di http://www.keuanganlsm.com/2010/10/21/perbedaan-sak-etap-dengan-psak/
* IAI = Ikatan Akuntansi Indonesia
* PSAK = Pernyataan Standar Akuntansi Keuangan (standar yang berlaku di Indonesia)
* IFRS = International Financial Reporting Standard (standar yang berlaku di banyak bagian dunia)
* Bapepam-LK = Badan Pengawas Pasar Modal - Laporan Keuangan
* SAK ETAP = Standar Akuntansi Keuangan - Entitas Tanpa Akuntabilitas Publik
January 06, 2011
January 05, 2011
judul blog ini
"s e i z e !" i fall in love with this word =) i find a poem that can describe this word, enjoy..
SEIZE THE DAY BY MARLENE ROSE
Seize the day for time is passing
Seize the day, your days amassing
Your time to live, and do, and be
Is now for you a mystery
To solve each day as it unfolds
And watch the treasure it beholds
Now understand your precious time
Will one day just be over
And understand the time to live
Is now not under clover
So seize the moment, seize the time
Seize the precious day
And fill your life with happiness
For this is your today
January 04, 2011
2010’s JOURNEY
(i try to write this in english^^ hope i don't make a mistake with grammar, here we are!)
JANUARY
FEBRUARY
bad migraine =( my fault.. didn’t eat enough fruits and drink enough mineral water.
MARCH
Was starting thesis.. =) learned to hear more than to talk.
APRIL
MAY
First Aid Training, it’s delightful in the middle of thesis^^
JUNE
JULI
AUGUST
SEPTEMBER
OCTOBER
NOVEMBER
DECEMBER
JANUARY
I remember one word to describes this first month of 2010: shifting. A man of God was pass away, which started a brand new season.
This is title of a song i remember for each month: new season
FEBRUARY
bad migraine =( my fault.. didn’t eat enough fruits and drink enough mineral water.
MARCH
Was starting thesis.. =) learned to hear more than to talk.
In Your Presence
APRIL
Tried to do something new. Went to a sweet 17th party alone, complained waiter that had not send our order for 40 minutes (we wondered where is the pizza??), speak my mind to barber.. maybe just a small things, but never do that before XDD. I remember that in last week of april i couldn’t buy anything for eat because i don’t have money left on my wallet, but God is my provider.. i forget how much i got free lunch and dinner.. (^^)
Jehovah Jireh (my provider)
MAY
First Aid Training, it’s delightful in the middle of thesis^^
Falling forward, Found – sandi patty
JUNE
I was dreamed a lot. Floods, fire, eruption, earthquake, party, orphanage.. in june, i was doing thesis, then sleep, then wake, then doing thesis again.. aaa, almost frustated when i didn’t have a clue for my calculation. Thank God, when i’m not giving up He gave me an inspiration ^___^
Trust in The Lord – hillsong kids
JULI
Waterboom ^^, breakthrough ^^, character lessons ^^, flashback ^^, miss thesis’deadline, also miss the graduation.. -_-;
AUGUST
=) sidang sarjana (bachelor’s session day) thanks to arief, monica paramita, keven alberto. My session day became full of laugh and SNACK. ^^ won’t forget that moment, when i cannot read my Accounting Information System book because of you!
and Curug Malela ^^ how beautiful and wonderful the journey wasSEPTEMBER
No housemaid at home.. if u want to know what exactly an officcially bachelor’s doing, it’s cleaned the house XDD. First thing that everybody asked, what will u do after grad, li? I was glad i could say i will study for a year at PPAk (accounting professional program). That time I was pray a LOT, ask God to lead me into the right path. Not an easy time, but i enjoyed the process.
a home for You, have Your way in me, You know better than i
OCTOBER
Happy Graduation =) love the make up, love the ceremony, love my grandma (she came to my grad at her 80 years old, wow), love the flowers, love all.
Give thanks, You deserve the glory
NOVEMBER
So much things happened. Start fitness. Start to boring for being joblessness. But at the end of day, i found that i have many jobs, but always procastinate it. Actually there was many new experiences, but somehow lost the GLEE. Thank God, finally found again the big picture and the spirit!
I belong, Praise looks good on you, You are holy
DECEMBER
First PPAk meeting, Got new handphone, Migraine and cold for two weeks, Cousin Visit, Daddy’s Bday Cake, Surprise Opera Cake Party, Roller Coaster Day at almost the end of this year. Full of thank you.
Grace has called my name, We are the reason,
Latter will be greater, You are the God that healeth me ^^b
what kind of journey will i have this year? =)
hope
this song suddenly touched and strengthened me..
Hope brings me joy, and joy heals my migraine better than antibiotic =)
In Christ alone my hope is found.
He is my light, my strength, my song.
This Cornerstone, this solid ground,
Firm through the fiercest drought and storm.
What heights of love, what depths of peace;
When fears are stilled, when strivings cease;
My Comforter, my All in All,
Here in the love of Christ I stand.
In Christ alone, who took on flesh,
Fullness of God in helpless babe.
This gift of love and righteousness,
Scorned by the ones He came to save.
‘Til on that cross as Jesus died,
The wrath of God was satisfied.
For every sin on Him was laid,
Here in the death of Christ I live.
There in the ground His body lay.
Light of the world by darkness slain.
Then bursting forth in glorious Day,
Up from the grave He rose again.
And as He stands in victory,
Sin’s curse has lost its grip on me.
For I am His and He is mine
Bought with the precious blood of Christ.
On Christ the solid Rock I stand.
All other ground is sinking sand.
All other ground is sinking sand.
On Christ the solid Rock I stand.
All other ground is sinking sand.
All other ground is sinking sand.
No guilt in life, no fear in death,
This is the power of Christ in me.
From life’s first cry to final breath,
Jesus commands my destiny.
No power of hell, no scheme of man,
Can ever pluck me from His hand.
‘Til He returns or calls me home,
Here in the power of Christ I’ll stand.
Hope brings me joy, and joy heals my migraine better than antibiotic =)
A happy heart is good medicine and a cheerful mind works healing,
but a broken spirit dries up the bones
In Christ Alone - The Solid Rock
Travis Cottrell
He is my light, my strength, my song.
This Cornerstone, this solid ground,
Firm through the fiercest drought and storm.
What heights of love, what depths of peace;
When fears are stilled, when strivings cease;
My Comforter, my All in All,
Here in the love of Christ I stand.
In Christ alone, who took on flesh,
Fullness of God in helpless babe.
This gift of love and righteousness,
Scorned by the ones He came to save.
‘Til on that cross as Jesus died,
The wrath of God was satisfied.
For every sin on Him was laid,
Here in the death of Christ I live.
There in the ground His body lay.
Light of the world by darkness slain.
Then bursting forth in glorious Day,
Up from the grave He rose again.
And as He stands in victory,
Sin’s curse has lost its grip on me.
For I am His and He is mine
Bought with the precious blood of Christ.
On Christ the solid Rock I stand.
All other ground is sinking sand.
All other ground is sinking sand.
On Christ the solid Rock I stand.
All other ground is sinking sand.
All other ground is sinking sand.
No guilt in life, no fear in death,
This is the power of Christ in me.
From life’s first cry to final breath,
Jesus commands my destiny.
No power of hell, no scheme of man,
Can ever pluck me from His hand.
‘Til He returns or calls me home,
Here in the power of Christ I’ll stand.
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