Page 21 - Modul CA - Pelaporan Korporat

BAB 1: STANDAR PELAPORAN KEUANGAN

IAS 23 Borrowing costs
IAS 24 Related party disclosures
IAS 26 Accounting and reporting by retirement benefit plans
IAS 27 Separate financial statements
IAS 28 Investments in associates and joint venture
IAS 29 Financial reporting in hyperinflationary economies
IAS 32 Financial Instruments: presentation
IAS 33 Earnings per share
IAS 34 Interim financial reporting
IAS 36 Impairment of assets
IAS 37 Provisions, contingent liabilities and contingent assets
IAS 38 Intangible assets
IAS 39 Financial instruments: recognition and measurement
IAI WEB VERSION
IAS 40 Investment property
IAS 41 Agriculture
IFRIC 1 Changes in existing decommissioning, restoration and similiar liabilities
IFRIC 2 Member’s share in co-operative entities and similiar instruments
Rights to interests arising from decommissioning, restoration and similiar environmental
IFRIC 5
rehabilitation funds
Liabilities arising from participating in a specific market – waste electric and electrical
IFRIC 6
equipments
Applying the restatement approach under IAS 29 financial reporting in hyperinflationary
IFRIC 7
economies
IFRIC 10 Interim financial reporting and impairments
IFRIC 12 Service concession arrangements
IAS 19 – the limit on a defined benefit asset, minimum funding requirements and their
IFRIC 14
interaction
IFRIC 16 Hedge of a net investment in a foreign operation
IFRIC 17 Distribution of non-cash assets to owners
IFRIC 19 Extinguishing financial liabilities with equity instruments
IFRIC 20 Stripping costs in the production phase of a surface mine
IFRIC 21 Levies
IFRIC 22 Foreign currency transactions and advance considerations
IFRIC 23 Uncertainty over income tax treatments
SIC 7 Introduction of the euro
SIC 10 Goverment assistance – no specific relation to operating activities
SIC 25 Income taxes – changes in the tax status of an entity or its shareholders
SIC 29 Service concession arrangements: disclosures
SIC 32 Intangible assets – web site costs

1.4. PEMILIHAN STANDAR PELAPORAN KEUANGAN

Standar pelaporan keuangan adalah kerangka pelaporan (reporting framework) yang digunakan
dalam penyusunan laporan keuangan bertujuan umum. Standar pelaporan keuangan mencakup
SAK seperti yang dijelaskan di atas dan kerangka pelaporan yang lain, seperti prinsip akuntansi
yang berlaku umum (general accepted accounting principle).

Faktor utama dalam pemilihan standar pelaporan keuangan yang digunakan oleh entitas dalam
penyusunan laporan keuangan bertujuan umum adalah ketentuan peraturan perundang-
undangan yang berlaku pada entitas tersebut. Terdapat beberapa UU yang mengatur basis
standar pelaporan keuangan yang digunakan entitas dalam menyusun laporan keuangan.

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