We are pleased to introduce to you our Company, PT Padma Radya Aktuaria
PT Padma Radya Aktuaria is a registered Professional firm focusing on actuarial consulting service . A well-experienced and highly educated professionals who have all experience in actuarial consulting fields. The PT Padma Radya Aktuaria is located in Jakarta with a total workforce of full-time professionals.
PT Padma Radya Aktuaria provides assistance in actuarial consulting such as Employee Benefit, where we intend to bridge the accounting and the actuarial aspect in a systematic and integrated way.
Revisi PSAK 28 dan PSAK 36
Setelah begitu banyak kontroversi mengenai penerapan IFRS mengenai kontrak asuransi pada tahun 2012 yang lalu, yaitu PSAK 62, PSAK 36 dan 28 Revisi 2011, akhirnya Dewan Standar Akuntansi IAI mengeluarkan revisi PSAK 36 dan PSAK 28 di akhir Desember 2012. Intisari perubahannya adalah sebagai berikut:
Life 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).
PSAK 24 Revised Update
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).
PSAK No. 24 Revised 2010 is Indonesian accounting standard on employee benefit cost, and it takes on the contents of currently applicable IAS 19, as part of convergence process of Indonesia accounting standard to international GAAP (IFRS). Two main differences with current PSAK No. 24 Revised 2004 are :