Home
Add Document
Sign In
Register
MAKALAH Perbandingan IFRS dengan PSAK
Home
MAKALAH Perbandingan IFRS dengan PSAK
Full description...
Author:
Hyun Jae Fullbuster
34 downloads
343 Views
238KB Size
Report
DOWNLOAD .PDF
Recommend Documents
MAKALAH Perbandingan IFRS dengan PSAK
Full description
Perbandingan Antara IFRS Dan PSAK
PerbandinganDeskripsi lengkap
PERBANDINGAN ANTARA IFRS DAN PSAK
adopsi ifrs dalam psak
paperFull description
Makalah Perbandingan Indonesia dengan Jepang
Makalah IFRS
Teori Akuntansi
Makalah Perbedaan PSAK Dengan SAK ETAP
Membandingkan PSAP dengan PSAK
Membandingkan PSAP dengan PSAKDeskripsi lengkap
Daftar PSAK Dan IFRS-IAS Terkait
Full description
MAKALAH PERBANDINGAN SISTEM PEMERINTAHAN INDONESIA DENGAN MALAYSIA
makalah tentang perbandingan negara indonesia dengan malaysiaDeskripsi lengkap
Makalah PSAK 8
Perbandingan Psak, Etap, Dan Emkm (Part 1)
PSAK ETAP EMKM
Makalah PSAK 66
psak 66Full description
MAKALAH PSAK 23
MAKALAH PSAK 23Full description
Makalah Fix PSAK 10
psakFull description
Makalah PSAK 8
Deskripsi lengkap
makalah psak 46
makalah psak 46
makalah psak 46
makalah psak 46Full description
PSAK 70 makalah
-
MAKALAH PSAK 57
psak 57Deskripsi lengkap
Makalah IFRS 2
Share Based Payment
Makalah IFRS 5
IFRS 5 - Non-Current Assets Held For Sale And Discontinued OperationsFull description
20160805 Makalah Ifrs 5
IFRS 5Full description
Makalah IFRS 5
IFRS 5 - Non-Current Assets Held For Sale And Discontinued OperationsFull description
HAH G PCFLADSISAF
A& IA\AX HCIAMAFB
Mcfapa Gflkfczga daxsz hcxaigd mc GNXZ $ Gf|cxfa|gkfai Ngfafjgai Xcpkx|gfb '; Apa zchcfaxfwa wafb lgeamzsl lcfbaf GNXZ; GNXZ; Zciaea gfg) lsfga ecfbcfai Z|aflaxl '; hchcxapa z|aflax amsf|afzg& Aecxgma Zcxgma|) egzaifwa) wafb zmaia pcxcmkfkegaffwa |cxhczax lg lsfga) eazgd eceamag SZ BAAP $Sfg|cz Z|a|cl Bcfcxai Ajjcp|cl Ajjksf|gfb Pxgfjgpicz') osba NAZH $Ngfafjgai Ajjksf|gfb Z|aflaxl Hkaxl'& Fcbaxa%fcbaxa wafb |cxbahsfb lg Sfg Cxkpa) |cxeazsm Gfbbxgz) ecfbbsfamaf Gf|cxfa|gkfai Ajjksf|gfb Z|aflaxl $GAZ' laf Gf|cxfa|gkfai Ajjksf|gfb Z|aflaxl Hkaxl $GAZH'& Gflkfczga zc|ciad hcxmghia| mc Hciafla) hciamafbaf ecfbbsfamaf Pcxfwa|aaf Z|aflax Amsf|afzg Mcsafbaf $PZAM' wafb lgzszsf kicd Gma|af Amsf|af Gflkfczga $GAG'& Esia%esia PZAM GAG hcxmghia| mc AZ) laf faf|g esiag 8018 hcxaigd mc GNXZ&
Esfjsifwa GNXZ |am hgza icpaz laxg pcxmcehafbaf bikhai) |cxs|aea wafb |cxoalg pala pazax eklai& pcxmcehafbaf |cmfkikbg gfnkxeazg $\G' lg igfbmsfbaf pazax wafb |cxoalg hcbg|s jcpa| lcfbaf zcflgxgfwa hcxlaepam pala hafwam azpcm lg pazax eklai) esiag laxg eklci laf z|aflax pciapkxaf mcsafbaf) xcia|g~gzec oaxam laiae pcxbcxamaf eklai) dgfbba mc|cxzclgaaf oaxgfbaf gfnkxeazg mc zcisxsd lsfga&
Lcfbaf mceaosaf laf mcjafbbgdaf \G pazax eklai os|aaf a|as hadmaf egigaxaf gf~cz|azg lapa| lcfbaf eslad eazsm mc iaf|ag pazax eklai lg zcisxsd pcfosxs lsfga& Pcxbcxamaf ecxcma |am hgza lgdaiafbg |cxg|kxg fcbaxa& Pcxmcehafbaf wafb ecfbbikhai zcpcx|g gfg lcfbaf zcflgxgfwa ecfsf|s| alafwa za|s z|aflax amsf|afzg wafb lghs|sdmaf hagm kicd pazax eklai a|as icehaba wafb ecegigmg abcfjw pxkhice&
Lg |gap marazaf) pcfwszsfaf z|aflax amsf|afzg zciais eciaisg |adapaf%|adapaf wafb jsmsp pafoafb& Lg AZ) egzaifwa) pala araifwa z|aflax amsf|afzg lg|cf|smaf kicd eazgfb% eazgfb eafaocecf pcxszadaaf lcfbaf pcx|gehafbaf wafb ecehs|sdmaf z|aflax |cxzchs| eceafb pgdam eafaocecf& Cxa hcxbaf|g) z|aflax mceslgaf lg|cf|smaf maiafbaf pxknczg wafb |cxbahsfb laiae azkzgazg& azkzgazg& Pcx|gehafbaffwa) pgdam pxknczgiad pxknczgiad wafb hcx|sbaz ecfwszsf ecfwszsf laf ecfbaslg| iapkxaf mcsafbaf& Haxsiad) wafb es|amdgx) wafb lgajs alaiad SZ BAAP
1
wafb lghsa| kicd NAZH& Zaa| gfg) |cxlapa| lsa mcmsa|af hczax lg lg hglafb z|aflax amsf|afzg) wag|s SZ%BAAP laf GNXZ wafb zchcisefwa lgmcfai zchabag Gf|cxfa|gkfai Ajjksf|gfb Z|aflaxl Jkeeg||cc $GAZJ'&
GAZJ lghcf|sm pala 172: kicd halaf%halaf a|as azkzgazg%azkzgazg pxknczg laxg fcbaxa%fcbaxa Asz|xaiga) Mafala) Pcxafjgz) Ocxeaf) Ocpafb) Ecmzgmk) Hciafla) laf Gfbbxgz& Mkeg|c gfg mceslgaf ecfwcpama|g z|aflax amsf|afzg gf|cxfazgkfai wafb lgmcfai zchabag GAZ& Gfgiad wafb ecfoalg jgmai hamai esfjsifwa GNXZ&
Zcoaxadfwa psf jsmsp pafoafb laf hcxigms& Pala 1748) Gf|cxfa|gkfai Ngfafjgai Ajjksf|gfb Z|aflaxl $GNAJ' ecflkxkfb GAZJ zchabag z|aflax amsf|afzg bikhai& Dai wafb zaea lgiamsmaf Nclcxazg Amsf|af Cxkpa pala 1747& Pala 1773) fcbaxa%fcbaxa Sfg Cxkpa ecfafla|afbafg mczcpama|af sf|sm ecfbbsfamaf GAZ& Zc|adsf mceslgaf) SZ%ZCJ $Halaf Pcfbaraz Pazax Eklai Eklai AZ' hcxgfgzga|gn sf|sm esiag ecfbgms|g BAZ& BAZ& Pala 1774 oseiad afbbk|a GNAJ+GAZJ ecfjapag 1<0 halaf+azkzgazg wafb |cxzchax lg 101 fcbaxa& Amdgxfwa) pcx|cesaf ecf|cxg mcsafbaf fcbaxa%fcbaxa wafb |cxbahsfb laiae B%2 laf Lafa Ekfc|cx Gf|cxfazgkfai pala 1777 ecfwcpama|g lgiamsmaffwa pcfbsa|af z|xsm|sx mcsafbaf lsfga eciaisg GAZ& Pala 8001) lghcf|sm GAZH zchabag GAZJ& \sosaffwa sf|sm eciamsmaf mkf~cxbcfzg mc BAZ lcfbaf msaig|az wafb ecigps|g pxgfzgp%pxgfzgp iapkxaf mcsafbaf lcfbaf z|aflax |sfbbai wafb |xafzpaxaf) hgza lgpcx|afbbsfb oarahmaf) jkepaxahic) laf hcxbsfa habg pazax eklai& Pala 8001) GAZJ) GAZH laf ZGJ ecfbalkpzg GAZH& Pala 8008) NAZH laf GAZH zcpama| sf|sm eciamsmaf mkf~cxbcfzg z|aflax amsf|afzg SZ BAAP laf GNXZ& Iafbmad g|s sf|sm ecfoalgmaf mclsa z|aflax |cxzchs| ecfoalg jkepa|ghic&
Eceafb) dgfbba zaa| gfg GNXZ hcise ecfoalg kfc bikhai ajjksf|gfb z|aflaxl & Faesf z|aflax gfg |ciad lgbsfamaf kicd ichgd laxg 130%af fcbaxa) |cxeazsm Ocpafb) Jdgfa) Mafala laf 82 fcbaxa Sfg Cxkpa& Zclgmg|fwa) 43 laxg fcbaxa%fcbaxa |cxzchs| |ciad ecraoghmaf iapkxaf mcsafbaf ecxcma ecfbbsfamaf GNXZ sf|sm zcesa pcxszadaaf lkecz|gm a|as pcxszadaaf wafb |cxja|a| $igz|cl '& '& Habg Pcxszadaaf wafb bk gf|cxfa|gkfai a|as wafb ecegigmg pax|fcx laxg Sfg Cxkpa) Asz|xaiga) Xszzga laf hchcxapa fcbaxa lg \gesx \cfbad eceafb |glam ala pgigdaf iagf zciagf ecfcxapmaf GNXZ&
Pxkzcz wafb pafoafb |cxzchs| amdgxfwa ecfoalg apa wafb lgzchs| GNXZ) wafb ecxspamaf zsa|s |a|a jaxa habageafa pcxszadaaf ecfwszsf iapkxaf mcsafbaffwa hcxlazaxmaf z|aflax wafb hgza lg|cxgea zcjaxa bikhai& Ogma zchsad fcbaxa hcxaigd mc GNXZ) GNXZ) ax|gfwa fcbaxa |cxzchs| zclafb ecfbalkpzg hadaza pciapkxaf mcsafbaf bikhai wafb amaf ecehsa| pcxszadaaf $hgzfgz' hgza lgecfbcx|g kicd pazax lsfga& Faesf) hcxaigd mc GNXZ 8
hsmafiad zcmclax pcmcxoaaf ecfbbaf|g afbma%afbma lg iapkxaf mcsafbaf) |c|apg esfbmgf amaf ecfbshad pkia pgmgx laf jaxa zcesa cicecf lg laiae pcxszadaaf&
Aiazaf pcxisfwa z|aflax amsf|afzg gf|cxfazgkfai? k
Pcfgfbma|af lawa haflgfb iapkxaf mcsafbaf laf ecehcxgmaf gfnkxeazg wafb hcxmsaig|az lgpazax eklai gf|cxfazgkfai
k
Ecfbdgiafbmaf daeha|af axsz eklai gf|cxfazgkfai lcfbaf ecfbsxafbg pcxhclaaf laiae mc|cf|saf pciapkxaf mcsafbaf&
k
Ecfbsxafbg hgawa pciapkxaf mcsafbaf habg pcxszadaaf esi|gfazgkfai laf hgawa sf|sm afaigzgz mcsafbaf habg paxa afaigz&
k
Ecfgfbma|maf Ecfgfbma|maf msaig|az pciapkxaf mcsafbaf ecfsos ’hcz| pxaj|gzc―&
H& XSESZAF EAZAIAD
Hcxlazaxmaf Ia|ax hciamafb eazaiad lga|az) eama lapa| lgzszsf Xseszaf eazaiad zchabag hcxgms|? 1& Eceadaeg pcfbcx|gaf GNXZ) z|xsm|sx GNXZ) laf Mkf~cxzg GNXZ lg Gflkfczga= 8& Habageafa mkf~cxzg PZAM mc GNXZ lg Gflkfczga zaa| gfg= :& Habageafa Pcf|gfbfwa Z|aflax Amsf|afzg Gf|cxfazgkfai= laf <& Habageafa pcxhaflgfbaf PZAM lcfbaf GNXZ&
J& IAFLAZAF \CKXG
Gf|cxfa|gkfai Ngfafjgai Xcpkx|gfb Z|aflax $GNXZ' ecxspamaf pclkeaf pcfwszsfaf iapkxaf mcsafbaf wafb lg|cxgea zcjaxa bikhai) zclafbmaf Pcxfwa|aaf Z|aflax Amsf|afzg Mcsafbaf $PZAM' ecxspamaf pclkeaf z|aflax amsf|af lg Gflkfczga sf|sm ecehsa| iapkxaf mcsafbaf& Gflkfczga zchabag habgaf laxg pcx|sehsdaf cmkfkeg lsfga |ciad ecxczpkf pcxshadaf%pcxshadaf zgz|ce pciapkxaf mcsafbaf |cxmgfg lcfbaf eciamsmaf mkf~cxbcfzg GNXZ mc laiae PZAM&
1& PZAM Pcxfwa|aaf Z|aflax Amsf|afzg Mcsafbaf $PZAM' alaiad mcxafbma ajsaf laiae pxkzclsx wafb hcxmag|af lcfbaf pcfwaogaf iapkxaf mcsafbaf& PZAM zaa| gfg ecfoalg pcxa|sxaf wafb ecfbgma|) abax pcfbcx|gaf wafb ala ecfoalg |glam hgaz pala zsa|s pkz iapkxaf mcsafbaf& PZAM ecfoalg z|aflax wafb lgbsfamaf laiae ecfwszsf iapkxaf mcsafbaf pcxszadaaf wafb ecegigmg amsf|ahgig|az pshigm zgbfgngmaf& HSEF osba :
|cxeazsm pcxszadaaf wafb ecegigmg amsf|ahgig|az pshigm zgbfgngmaf maxcfa iapkxaffwa lghcxgmaf mcpala eazwaxama|&
8& GNXZ Apamad GNXZ; GNXZ mcpafoafbaf Gf|cxfa|gkfai Ngfafjgai Xcpkx|gfb Z|aflaxlz& GNXZ ? Z|aflax) Gf|cxpxc|azg . Mcxafbma Mcxoa lie xafbma Pcfwszsfaf . Pcfwaogaf Iapkxaf
Mcsafbaf wafb lgalkpzg kicd GAZH& GAZH ↘ Gf|cxfa|gkfai Ajjksf|gfb Z|aflaxlz Hkaxl& Zchcisefwa GNXZ gfg ichgd lgmcfai lcfbaf faea Gf|cxfa|gkfai Ajjksf|gfb Z|aflaxlz $GAZ'& Lg hcfsa Aecxgma) daepgx zcesa fcbaxa lg Aecxgma Ia|gf laf Mafala ecfbalkpzg GNXZ& Lg Cxkpa) fcbaxa%fcbaxa zciagf Sfg Cxkpa zcpcx|g \sxmg laf Xszga osba |ciad | ciad ecfbalkpzg GNXZ zcjaxa pcfsd& Fcbaxa8 Azga wafb |ciad ecfbgepicecf|azg GNXZ? Gflga $8011 801<') Gflkfczga $8018') Eaiawzga$8018') Mkxca $8018') Ocpafb $8010%8013') \dagiafl $8011%8013'& Zclafbmaf fcbaxa%fcbaxa Asz|xaiga) Dkfbmkfb laf Zgfbapkxc zslad ecfcxapmaffwa ichgd 70 pcxzcf& Zchabgaf hczax fcbaxa afbbk|a B80 osba ecxspamaf pcfbalkpzg GNXZ& GNXZ&
L& EC\KLKIKBG PCFCIG\GAF
Ec|klkikbg pcfcig|gaf ecxspamaf zsa|s jaxa wafb lg|cepsd sf|sm eciamzafamaf pcfcig|gaf& Lczagf pcfcig|gaf ecxspamaf zsa|s jc|am hgxs habg pcfbsepsiaf) pcfbsmsxaf laf pcfbafaigzgzaf la|a wafb ecehaf|s giesraf laiae ecfbaikmazgmaf zsehcx lawa pcfcig|gaf wafb |cxha|az lcfbaf ecfbcesmamaf pgigdaf%pgigdaf pcf|gfb $Hahgc laiae Cxigfa laf Esiwafg) 8002 ? >1'& Pcfcig|gaf wafb lgiamsmaf kicd pcfcig|g alaiad pcfcig|gaf pcfci g|gaf azkzga|gn maszai wag|s pcfcig|gaf wafb hcx|sosaf sf|sm ecfbafaigzgz dshsfbaf af|axa zsa|s ~axgahci lcfbaf ~axgahci wafb iagffwa $Seax) 800: ? :0'& :0'&
Pcfsigz ecfbbsfamaf \cmfgm lkmsecf|azg laiae ecfwszsf eamaiad gfg& \cmfgm gfg lgbsfamaf sf|sm ecepcxkicd la|a lcfbaf jaxa ecigda| lkmsecf wafb ala& Ec|klc lkmsecf|azg gfg lapa| ecxspamaf ec|klc s|aea apahgia pcfcig|g eciamsmaf pcflcma|af afaigzgz gzg $jkf|cf| afaiwzgz'&
<
HAH GG PCEHADAZAF A& GNXZ
1& Pcfbcx|gaf GNXZ
GNXZ ecxspamaf z|aflax amsf|afzg gf|cxfazgkfai wafb lg|cxhg|maf kicd Gf|cxfa|gkfai Ajjksf|gfb Z|aflaxl Hkaxl $GAZH'& Z|aflax Amsf|afzg Gf|cxfazgkfai $Gf|cxfa|gkfai Ajjksf|gfb Z|aflaxlz+GAZ' lgzszsf kicd cepa| kxbafgzazg s|aea lsfga wag|s Halaf Z|aflax Amsf|afzg Gf|cxfazgkfai $GAZH') Mkegzg Eazwaxama| Cxkpa $CJ') Kxbafgzazg Gf|cxfazgkfai Pazax Eklai $GKZKJ') laf Nclcxazg Amsf|afzg Gf|cxfazgkafai $GNAJ'& Halaf Z|aflax Amsf|afzg Gf|cxfazgkfai $GAZH' wafb ladsis hcxfaea Mkegzg Z|aflax Amsf|afzg Gf|cxfazgkfai $AGZJ') ecxspamaf icehaba gflcpcflcf sf|sm ecfwszsf z|aflax amsf|afzg& Kxbafgzazg gfg ecegigmg |sosaf ecfbcehafbmaf laf ecflkxkfb pcfbbsfaaf z|aflax amsf|afzg bikhai wafb hcxmsaig|az |gfbbg) lapa| lgpadaeg laf lapa| lgpcxhaflgfbmaf $Jdkg c| ai&) 1777 laiae Gf|af Geeafscia) pszig|8&pc|xa&aj&gl' Fa|arglfwafa$8004') ecfwa|amaf hadra Zchabgaf hczax z|aflax wafb ecfoalg habgaf laxg GNXZ zchcisefwa ecxspamaf Gf|cxfa|gkfai Ajjksf|gfb Z|aflaxlz $GAZ'& GAZ lg|cxhg|maf af|axa |adsf 172: zaepag lcfbaf 8001 kicd Gf|cxfa|gkfai Ajjksf|gfb Z|aflaxlz Jkeeg||cc $GAZJ'& Pala hsiaf Apxgi 8001) GAZH ecfbalkzpzg zcisxsd GAZ laf eciafos|maf pcfbcehafbaf z|aflax wafb lgiamsmaf&
8& Z|xsm|sx GNXZ
Gf|cxfa|gkfai Ngfafjgai Xcpkx|gfb Z|aflaxlz ecfjamsp? k
Gf|cxfa|gkfai Ngfafjgai Xcpkx|gfb Z|aflaxlz $GNXZ' ‚ z|aflax wafb lg|cxhg|maf zc|ciad |adsf 8001
k
Gf|cxfa|gkfai Ajjksf|gfb Z|aflaxlz $GAZ' ‚ z|aflax wafb lg|cxhg|maf zchcise |adsf 8001
k
Gf|cxpxc|a|gkfz
wafb
lg|cxhg|maf
kicd
Gf|cxfa|gkfai
Ngfafjgai
Xcpkx|gfb
Gf|cxpxc|a|gkfz Jkeeg||cc $GNXGJ' ‚ zc|ciad |adsf 8001 k
Gf|cxpxc|a|gkfz wafb lg|cxhg|maf kicd Z|aflgfb Gf|cxpxc|a|gkfz Jkeeg||cc $ZGJ' ‚ zchcise |adsf 8001&
Zcjaxa baxgz hczax ala cepa| dai pkmkm wafb lga|sx laiae z|aflax amsf|afzg& Wafb pcx|aea hcxmag|af lcfbaf lcngfgzg cicecf iapkxaf mcsafbaf a|as gfnkxeazg iagf wafb 3
hcxmag|af& Lcngfgzg lgbsfamaf laiae z|aflax amsf|afzg sf|sm ecfcf|smaf apamad |xafzamzg |cx|cf|s daxsz lgja|a| laf lgmcikepkmmaf mc laiae am|g~a) ds|afb) eklai) pcflapa|af laf hgawa& Wafb mclsa alaiad pcfbsmsxaf laf pcfgiagaf& Pclkeaf gfg lgbsfamaf sf|sm ecfcf|smaf fgiag laxg zsa|s cicecf iapkxaf mcsafbaf hagm pala zaa| |cxoalgfwa |xafzamzg mcsafbaf easpsf pala zaa| pcfwaogaf iapkxaf mcsafbaf $pala |afbbai fcxaja'& Dai mc|gba wafb lgesa| laiae z|aflax alaiad pcfbamsaf) wag|s mxg|cxga wafb lgbsfamaf sf|sm ecfbamsg cicecf iapkxaf mcsafbaf zcdgfbba cicecf |cxzchs| lapa| lgzaogmaf laiae iapkxaf mcsafbaf& Wafb |cxamdgx alaiad pcfwaogaf laf pcfbsfbmapaf iapkxaf mcsafbaf& Mkepkfcf mccepa| gfg lgbsfamaf sf|sm ecfcf|smaf ocfgz gfnkxeazg laf habageafa gfnkxeazg |cxzchs| lgzaogmaf laf lgsfbmapmaf laiae iapkxaf mcsafbaf& Zsa|s gfnkxeazg lapa| lgzaogmaf laiae halaf iapkxaf $Fcxaja) Iapkxaf Iaha+Xsbg' a|as hcxspa pcfociazaf $fk|cz' wafb ecfwcx|ag iapkxaf mcsafbaf&
:& Mkf~cxzg mc GNXZ lg Gflkfczga
Gflkfczga zaa| gfg hcise ecraoghmaf habg pcxszadaaf%pcxszadaaf lg Gflkfczga ecfbbsfamaf GNXZ eciagfmaf eazgd ecfbajs mcpala z|aflax amsf|afzg mcsafbaf ikmai& Lcraf Pcfbsxsz Fazgkfai GAG hcxzaea%zaea lcfbaf Lcraf Mkfzsi|a|gn ZAM laf Lcraf ZAM ecxcfjafamaf |adsf 8018 amaf ecfcxapmaf z|aflax amsf|afzg wafb ecflcma|g mkf~cxbcfzg pcfsd mcpala GNXZ&
Laxg la|a%la|a lg a|az mchs|sdaf Gflkfczga sf|sm |sxs| zcx|a eciamsmaf pxkbxae mkf~cxocfzg |aepamfwa zslad ecfoalg mcdaxszaf ogma mg|a |glam gfbgf |cx|gfbbai& Zcdgfbba) laiae pcxmcehafbaf pcfwszsfaf z|aflax amsf|afzg lg Gflkfczga kicd Lcraf Z|aflax Amsf|afzg Mcsafbaf $LZAM' |glam lapa| |cxicpaz laxg pcxmcehafbaf pcfwszsfaf z|aflax amsf|afzg gf|cxfazgkfai wafb lgiamsmaf kicd Gf|cxfa|gkfai Ajjksf|gfb Z|aflaxlz Hkaxl $GAZH'& Z|aflax amsf|afzg mcsafbaf fazgkfai zaa| gfg zclafb laiae pxkzcz zcjaxa hcx|adap ecfsos mkf~cxocfzg zcjaxa pcfsd lcfbaf Gf|cxfa|gkfai Ngfafjgai Xcpkx|gfb Z|aflaxlz wafb lgmcisaxmaf kicd GAZH& Alapsf pkzgzg GNXZ+GAZ wafb zslad lgalkpzg dgfbba zaa| gfg laf amaf lgalkpzg pala |adsf 8007 laf 8010 alaiad zcpcx|g wafb |cxjaf|se laiae lan|ax% lan|ax hcxgms| gfg&
GNXZ+GAZ wafb \ciad Lgalkpzg mc laiae PZAM dgfbba :1 Lczcehcx 8004 1' GAZ 8 Gf~cf|kxgcz 8' GAZ 10 C~cf|z an|cx haiafjc zdcc| la|c :' GAZ 11 Jkfz|xsj|gkf jkf|xaj|z <' GAZ 1> Pxkpcx|w) piaf| afl cqsgpecf| >
3' GAZ 12 Icazcz >' GAZ 14 Xc~cfscz 2' GAZ 17 Cepikwcc hcfcng|z 4' GAZ 8: Hkxxkrgfb jkz|z 7' GAZ :8 Ngfafjgai gfz|xsecf|z? pxczcf|a|gkf 10' GAZ :7 Ngfafjgai gfz|xsecf|z? xcjkbfg|gkf afl ecazsxcecf| 11' GAZ <0 Gf~cz|ecf| pxkpcx|
GNXZ+GAZ wafb Amaf Lgalkpzg mc laiae PZAM pala \adsf 8007 1' GNXZ 8 Zdaxc%hazcl pawecf| 8' GNXZ < Gfzsxafjc jkf|xaj|z :' GNXZ 3 Fkf%jsxxcf| azzc|z dcil nkx zaic afl lgzjkf|gfscl kpcxa|gkfz <' GNXZ > Ctpikxa|gkf nkx afl c~aisa|gkf kn egfcxai xczksxjcz 3' GNXZ 2 Ngfafjgai gfz|xsecf|z? lgzjikzsxcz >' GAZ 1 Pxczcf|a|gkf kn ngfafjgai z|a|cecf|z 2' GAZ 82 Jkfzkigla|cl afl zcpaxa|c ngfafjgai z|a|cecf|z 4' GAZ 84 Gf~cz|ecf|z gf azzkjga|cz 7' GNXZ : Hszgfczz jkehgfa|gkf 10' GNXZ 4 Zcbecf| xcpkx|gfb 11' GAZ 4 Ajjksf|gfb pkigjgcz) jdafbcz gf ajjksf|gfb cz|gea|cz afl cxxkxz 18' GAZ 18 Gfjkec |atcz 1:' GAZ 81 \dc cnncj|z kn jdafbcz gf nkxcgbf ctjdafbc xa|cz 1<' GAZ 8> Ajjksf|gfb afl xcpkx|gfb hw xc|gxcecf| hcfcng| piafz 13' GAZ :1 Gf|cxcz|z gf okgf| ~cf|sxcz 1>' GAZ :> Gepagxecf| kn azzc|z 12' GAZ :2 Pxk~gzgkfz) jkf|gfbcf| igahgig|gcz afl jkf|gfbcf| azzc|z 14' GAZ :4 Gf|afbghic azzc|z
GNXZ+GAZ wafb Amaf Lgalkpzg mc laiae PZAM pala \adsf 8010 1' GAZ 2 Jazd nikr z|a|cecf|z 8' GAZ 80 Ajjksf|gfb nkx bk~cxfecf| bxaf|z afl lgzjikzsxc kn bk~cxfecf| azzgz|afjc :' GAZ 8< Xcia|cl pax|w lgzjikzsxcz <' GAZ 87 Ngfafjgai xcpkx|gfb gf dwpcxgfnia|gkfaxw cjkfkegcz 3' GAZ :: Caxfgfb pcx zdaxc >' GAZ :< Gf|cxge ngfafjgai xcpkx|gfb
2
GNXZ $Gf|cxfazgkfai Ngfafjgai Ajjksf|gfb Z|aflaxl' alaiad zsa|s spawa sf|sm ecepcxmsa| axzg|cm|sx mcsfbaf bikhai laf ecfjaxg zkiszg oafbma pafoafb |cxdalap msxafbfwa |xafzpaxafzg gfnkxeazg mcsafbaf&
\sosaf GNXZ alaiad ?eceaz|gmaf hadra iapkxaf mcsfbaf gf|cxge pcxszadaaf sf|sm pcxgklc%pcxgklc wafb lgeamzsmaf laiae iapkxaf mcsafbaf |adsfaf) ecfbaflsfb gfnkxeazg hcxmsaig|az |gfbbg wafb ? 1' |xafzpaxafzg habg paxa pcfbbsfa laf lapa| lghaflgfbmaf zcpafoafb pcgklc wafb lgzaogmaf 8' ecfwclgamaf |g|gm arai wafb ecealag sf|sm amsf|afzg wafb hcxlazaxmaf pala GNXZ :' lapa| lgdazgimaf lcfbaf hgawa wafb |glam ecichgdg eafnaa| sf|sm paxa pcfbbsfa
H& MKF^CXZG PZAM MC GNXZ LG GFLKFCZGA ZAA\ GFG Zczsag lcfbaf xkaleap mkf~cxbcfzg PZAM mc GNXZ $Gf|cxfa|gkfai Ngfafjgai Xcpkx|gfb Z|aflax|' eama zaa| gfg Gflkfczga |ciad eceazsmg |adap pcxzgapaf amdgx $8011' zc|ciad zchcisefwa eciaisg |adap alkpzg $8004 ‚ 8010'& Dafwa zc|adsf zaoa GAG $Gma|af Amsf|af Gflkfczga' ecfaxbc|maf |adap pcxzgapaf amdgx gfg) maxcfa zc|ciad g|s xczeg pcx 1 Oafsaxg 8018 Gflkfczga ecfcxapmaf GNXZ&
Lcfbaf alafwa z|aflax bikhai |cxzchs| ecesfbmgfmaf mc|cxhaflgfbaf laf pcx|smaxaf gfnkxeazg zcjaxa sfg~cxzai& Mkf~cxbcfzg GNXZ lapa| ecfgfbma|maf lawa gfnkxeazg laxg iapkxaf mcsafbaf pcxszadaaf%pcxszadaaf wafb ala lg Gflkfczga& Alkpzg z|aflax gf|cxfazgkfai osba zafba| pcf|gfb laiae xafbma z|ahgig|az pcxcmkfkegaf& Eafnaa| laxg pxkbxae mkf~cxbcfzg GNXZ lgdaxapmaf amaf ecfbsxafbg daeha|af|af%daeha|af gf~cz|azg) ecfgfbma|maf |xafzpaxafzg pcxszadaaf) ecfbsxafbg hgawa wafb |cxmag| lcfbaf pcfwszsfaf iapkxaf mcsafbaf) laf ecfbsxafbg jkz| kn japg|ai& Zcecf|axa |sosaf amdgxfwa iapkxaf mcsafbaf wafb lgzszsf hcxlazaxmaf Z|aflax Amsf|afzg Mcsafbaf $ZAM' dafwa amaf ececxismaf zclgmg| xcmkfzgigazg sf|sm ecfbdazgimaf iapkxaf mcsafbaf hcxlazaxmaf GNXZ&
Zazaxaf mkf~cxbcfzg GNXZ |adsf 8018 alaiad ecxc~gzg PZAM abax zczsag lcfbaf
4
GNXZ ~cxzg 1 Oafsaxg 8007 wafb hcxiams cncm|gn |adsf 8011+8018 laf mkf~cxbcfzg GNXZ lg Gflkfczga lgiamsmaf zcjaxa hcx|adap&
Eafnaa| Mkf~cxbcfzg GNXZ ? 1' Ecesladmaf pceadaeaf a|az iapkxaf mcsafbaf lcfbaf pcfbbsfaaf Z|aflax Amsf|afzg mcsafbaf wafb lgmcfai zcjaxa gf|cxfazgkfai 8' Ecfgfbma|maf axsz gf~cz|azg bikhai eciaisg |xafzpaxafzg :' Ecfsxsfmaf eklai lcfbaf ecehsma pcisafb nsfl xagzgfb eciaisg pazax eklai zcjaxa bikhai&
J& PCF\GFBFWA Z\AFLAX AMSF\AFZG GF\CXFAZGKFAI
Aiazaf pcxisfwa Z|aflax Amsf|afzg Gf|cxfa|gkfai af|axa iagf? Pcfgfbma|af lawa haflgfb iapkxaf mcsafbaf laf ecehcxgmaf gfnkxeazg wafb hcxmsaig|az lg pazax eklai gf|cxfazgkfai& Ecfbdgiafbmaf daeha|af axsz eklai gf|cxfazgkfai lcfbaf ecfbsxafbg pcxhclaaf laiae mc|cf|saf pciapkxaf mcsafbaf& Ecfbsxafbg hgawa pciapkxaf mcsafbaf habg pcxszadaaf esi|gfazgkfai laf hgawa sf|sm afaigzgz mcsafbaf habg paxa afaigz&
L& PCXHAFLGFBAF PZAM LCFBAF GNXZ
Ogma mg|a haflgfbmaf af|axa zcesa z|aflax amsf|afzg wafb lgegigmg Gflkfczga lcfbaf GNXZ) lcfbaf ociaz mg|a |cesmaf pcxhclaaf msaf|g|az zchabag hcxgms|?
PZAM
GNXZ
<: Z|aflax| $PZAM'
:2 Z|aflax|
4 Zwaxg‗ad Z|aflax|
4 GNXZ
11 Gf|cxpxc|a|gkf $GZAM'
87 GAZ
< \cjfgjai Hsiic|gfz
82 Gf|cxpxc|a|gkfz
1
ZAM
C\AP
$Cf|g|az
\afpa
1> GNXGJ Gf|cxpxc|a|gkf
Amsf|ahgig|az Pshigm+SME' 11 ZGJ
7
Lg Gflkfczga osba eazgd |cxlapa| Z|aflax Amsf|afzg Pcecxgf|ad $ZAP' wafb eazgd ecfbajs pala PZAM iaea& Mcesfbmgfaf hczax zc|ciad mkf~cxbcfzg PZAM mc GNXZ amaf ecfwszsi pcxshadaf pala ZAP&
\glam zcesa z|aflax GNXZ |cxzchs| lga|az lgjkf|cm dahgz laf lgxshad ecfoalg PZAM) g|siad ecfbapa GAG ecegigd mkf~cxbcfzg laxg paxa alap|gkf laf alkp|gkf& Zclgmg| baehaxaf zaoa sf|sm ecehclamaf mc|gba gz|giad |cxzchs| zawa ociazmaf laiae |ahci hcxgms|?
Pcxhclaaf
Alap|gkf
Jkf~cxbcfjc
Nsii Alkp|gkf
Ax|g daxangad
Alap|azg+Pcfwciaxazaf
Pcx|cesaf pala zsa|s
Alkpzg+pceamagaf
|g|gm Z|aflax|
Ecehsa| z|aflax wafb
Ecehsa| z|aflax haxs
Ecf|xafzic|
z|aflax
amsf|afzg
hcfax hcfax haxs
lcfbaf
iaea ecfoalg z|aflax
ecepcx|gehafbmaf
haxs
mcalaaf wafb hcxiams Jkf|kd fcbaxa
Gflkfczga zchcise GNXZ
Gflkfczga zc|ciad 8018
Asz|xaiga) Dkfbmkfb
Zchabageafa lga|sx laiae GAZ :8 . :7 laf GNXZ 2 . 7) eama zcjaxa xgfbmaz lapa| lgigda| pala pcxhclaaf laf pcxzaeaaf GNXZ lcfbaf BAAP) wag|s zchabag hcxgms|? 1' GNXZ laf BAAP sf|sm lch| zcjsxg|gcz ecegigmg pcxiamsaf amsf|afzg wafb zaea 8' GNXZ laf BAAP ecfbbsfamaf pcfbsogaf wafb zaea sf|sm ecfcf|smaf apamad ec|dklc cqsg|w lgbsfamaf wag|s hcxlazaxmaf pcfbaxsd wb zgbfgngmaf lb pa|kmaf ichgd laxg 80# mcpcegigmaf& :' Xcmiazgngmazg zcjsxg|gcz alaiad zaea af|ax mclsafwa& <' Lazax mkfzkiglazg) GNXZ laf BAAP ecflazaxmaf pala pcxzcf|azg mcpcegigmaf $30#' 3' GNXZ laf BAAP zaea laiae amsf|afzg sf|sm pcegigdaf Nagx ^aisc wag|s pgigdaf ecfbbsfamaf nagx ~aisc daxsz lgiamsmaf lg arai pcfbamsaf& >' BAAP |glam ecfbggfmaf xc~cxzai sf|sm hchaf gepagxecf| wafb |ciad |cxoalg sf|sm ’a~agiahic nkx zaic lch| afl cqsg|w zcjsxg|gcz―& 2' GNXZ |glam ecfbggfmaf dai wb zaea sf|sm ’a~agiahic nkx zaic cqsg|w ―) faesf
ecfbggfmaf xc~cxzai sf|sm ’a~agiahic nkx zaic lch| zcjsxg|gcz― laf ’dcil% |kea|sxg|w zcjsxg|gcz―&
10
HAH GGG MCZGEPSIAF LAF ZAXAF A& MCZGEPSIAF
Gflkfczga eces|szmaf sf|sm hcxmghia| pala Z|aflax Pciapkxaf Mcsafbaf Gf|cxfazgkfai a|as GNXZ& Mkf~cxbcfzg amsf|afzg Gflkfczga mc GNXZ pcxis lglsmsfb abax Gflkfczga ecflapa|maf pcfbamsaf eamzgeai& Pcfbamsaf eamzgeai gfg lglapa| laxg mkesfg|az gf|cxfazgkfai wafb zslad iaea ecfbafs| z|aflax gfg& Osxafb pcegzad |cxlaiae PZAM lcfbaf GNXZ |ciad |cxa|azg wag|s lcfbaf lgpcxhkicdmaffwa pcfbbsfaaf fgiag raoax $nagx ~aisc' laiae PZAM&
Ecfbapa daxsz ecfbalkpzg Gf|cxfa|gkfai Ngfafjgai Xcpkx|gfb Z|aflaxlz $GNXZ'; Lcfbaf ecfbalkpzg GNXZ) Gflkfczga amaf ecflapa|maf eafnaa| laxg ecfgfbma|fwa mxclghgig|az pazax eklai Gflkfczga lg ea|a gf~cz|kx bikhai) ecisazfwa pazax gf~cz|azg igf|az ha|az fcbaxa laf ecfgfbma|maf cngzgcfzg aikmazg eklai& \cmfkikbg gfnkxeazg wafb hcxmcehafb pcza| |ciad ecfbshad igfbmsfbaf pciapkxaf mcsafbaf& Mceaosaf gfg ecehara os|aaf gf~cz|kx $ogma |glam egiwaxaf' mc iaf|ag pazax eklai lg zcisxsd pcfosxs lsfga& Af|szgazec paxa gf~cz|kx |glam amaf |cxdaiafbg kicd ha|azaf fcbaxa) egzai? Gf~cz|kx lx Aecxgma hgza lcfbaf eslad hcxgf~cz|azg lg Cxkpa a|as lg Zgfbapkxc a|as hadmaf lg Gflkfczga& Hsmaf dafwa gf~cz|kx . afaigz wafb ecehs|sdmaf gfnkxeazg zcpcx|g gfg) eciagfmaf ob lghs|sdmaf kicd z|amcdkilcx iagffwa& Spawa pcecxgf|ad Sf|sm ecfgfbma|maf msaig|az GNXZ amaf ecigflsfbg gf~cz|kx laiae fcbcxg) maxcfa lcfbaf pcfcxapaf z|aflax gf|cxfazgkfai amaf ecfgfbma|maf mcpcxjawaaf gf|cxfazgkfai sf|sm gf~cz|azg lg Gflkfczga&
Mkf~cxbcfzg GNXZ mc laiae PZAM amaf hcxlaepam hczax habg lsfga szada) |cxs|aea laxg zgzg pcfbaehgiaf mchgoamaf pcxszadaaf wafb lglazaxmaf mcpala la|a%la|a amsf|afzg& Zsa|s pcxszadaaf amaf ecegigmg lawa zagfb wafb ichgd hczax mc|gma ecfbalkpzg GNXZ laiae iapkxaf mcsafbaffwa& Zciagf g|s) lcfbaf ecfbgepicecf|azgmaf GNXZ) pcxszadaaf amaf ecfgmea|g hgawa eklai wafb ichgd xcflad& Osba mkfzkiglazg wafb ichgd eslad . zgz|ce |cmfkikbg gfnkxeazg wafb |cxpals&
\sosd eafnaa| zcmaigbsz Pcfcxapaf GNXZ ? 1&
Ecfgfbma|maf msaig|az z|aflax amsf|afzg mcsafbaf $ZAM'
8&
ecfbsxafbg hgawa ZAM) 11
:&
ecfgfbma|maf mxclghgig|az . mcbsfaaf iap& mcsafbaf)
<&
ecfgfbma|maf mkepaxahgig|az pciapkxaf mcsafbaf
3&
ecfgfbma|maf |xafzpaxafzg mcsafbaf)
>&
ecfsxsfmaf hgawa eklai lcfbaf ecehsma pcisafb pcfbdgepsfaf lafa eciaisg pazax eklai) laf |cxamdgx
2&
ecfgfbma|maf cngzgcfzg pcfwszsfaf iapkxaf mcsafbaf&
H& ZAXAF
Zwsmsx Aidaelsigiiad eamaiad gfg lapa| pcfsigz zszsf laf zciczagmaf& Zcekba eamaiad gfg lapa| hcxeafnaa| habg pcehaja wafb ecehaja eamaiad gfg& Laf pcfsigz ecfwalaxg hadra eamaiad gfg eazgd hafwam |cxlapa| mcmsxafbaf laf eazgd hafwam wafb daxsz lgpcxhagmg&
Pcfsigz lgzgfg ecekdkf mxg|gm laf zaxaf laxg pcehaja abax mclcpaffwa pcfsigz lapa| ichgd hagm laiae ecfsigz zchsad eamaiad&
18
LAN\AX PSZ\AMA
rrr&rgmgpclga&kxb rrr&bkkbic&jk&gl
1:
×
Report "MAKALAH Perbandingan IFRS dengan PSAK"
Your name
Email
Reason
-Select Reason-
Pornographic
Defamatory
Illegal/Unlawful
Spam
Other Terms Of Service Violation
File a copyright complaint
Description
×
Sign In
Email
Password
Remember me
Forgot password?
Sign In
Our partners will collect data and use cookies for ad personalization and measurement.
Learn how we and our ad partner Google, collect and use data
.
Agree & close