IFRS 2012 Socialization Agenda to Listed Companies Home > News and Events - Event Detail
4 October 2011 at Surabaya
Topics: All standards and interpretations which will be effective on 1 January 2012
Host: BAPEPAM-LK and the Indonesian Stock Exchange
Speakers: The IFRS Implementation Team of the Indonesian Istitute of Accountants
Following are the standards that are effective 1 January 2012:
1. PSAK 10 (R2010): The effect of changes in foreign exchange rates
2. PSAK 18 (R2010): Accounting and reporting for pension costs
3. PSAK 24 (R2010): Employee benefits
4. PSAK 28 (R2010): Accounting for loss insurance
5. PSAK 34 (R2010): Construction contracts
6. PSAK 36 (R2010): Accounting for life insurance
7. PSAK 45 (R2010): Accounting for non-profit organizations
8. PSAK 46 (R2010): Income taxes
9. PSAK 50 (R2010): Financial instruments - Presentation
10. PSAK 53 (R2010): Stock based compensations
11. PSAK 56 (R2010): Earnings per share
12. PSAK 60: Financial instruments - Disclosures
13. PSAK 61: Accounting for government grants and disclosure of government assistance
14. PSAK 62: Insurance contracts
15. PSAK 63: Accounting in hiperinflation economy
16. PSAK 64: Exploration and evaluation of mineral resources
Following are the interpretations that are effective 1 January 2012:
1. ISAK 13: Hedges of a net investment in a foreign operation
2. ISAK 15: PSAK 24 - The limit on a defined benefit asset, minimum funding Requirements and their interaction
3. ISAK 16: Service concession arrangements
4. ISAK 18: Government assistance—no specific relation to operating activities
5. ISAK 19: Applying the restatement approach under PSAK 63 Financial Reporting in Hyperinflationary Economies
6. ISAK 20: Income taxes—changes in the tax status of an entity or its shareholders
|