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Articles

  • Senin, 22 September 2014
    [ PSAK 24 (Employee Benefits) ]
    PSAK 24 (Revised 2013)
    In December 2013 ago, the Financial Accounting Standards Board (DSAK) Indonesian Institute of  Accountants has endorsed  PSAK 24 (Revised 2013). This  statement replaces  PSAK No. 24 (2010) : Employee Benefits.
  • Jumat, 20 Juli 2012
    [ PSAK 28 and 36 ]
    PSAK 28 Revised and PSAK 36 Revised
    After so much argument regarding the application of IFRS on insurance contracts in the year 2012, such as PSAK 62, PSAK 36 and 28 Revised 2011, Accounting Standards Board (IAI) eventually issued a revision of PSAK 36 and PSAK 28 at the end of December 2012.
  • Kamis, 20 Januari 2011
    [ Insurance Actuarial Update ]
    Gross Premium Valuation will be applied to the insurance industry in Indonesia
    The net premium reserving regime in Indonesia will soon come to end. In early 2011, Indonesian Accounting Standard Board (DSAK IAI) has issued Exposure Draft on the revision of PSAK 36 on Accounting for  Life Insurance, and PSAK 62 (Insurance Contract), the latter adopts currently applicable international GAAP on insurance contract, IFRS 4 (Phase 1). This is part of the convergence process of Indonesian GAAP (PSAK) to International GAAP (IFRS).
  • Kamis, 20 Januari 2011
    [ PSAK 24 (Employee Benefits) ]
    PSAK 24 (Revised 2010) on Employee Benefit
    In January 2011, Indonesian Financial Accounting Standards Board (DSAK IAI) has approved announcement of PSAK No. 24 (Revised 2010).