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AGENDA
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• When will it be issued and can be applied, has not been decided yet.
SAK ETAP
UMUM
entities with no
EMKM
SAK public • Those who can choose to apply it need to get permission of Indonesian FSA (OJK).
SAK
ETAP accountability More likely it will be for Indonesian dual-listed companies, multinational companies,
micro, small and foreign subsidiaries.
SAK & medium
entities • When this pillar is effective, Indonesia will have 4 pillars instead of three.
EMKM*
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SAK
4. PSAK 44 Akuntansi Aktivitas Pengembangan Real Estate*
PSAK 72
5. PSAK 45: Pelaporan Keuangan Entitas Nirlaba*; ISAK 35
6. PSAK 70 : Aset dan Liabilitas Pengampunan Pajak
PAW 19th November 2019
7. ISAK 25: Hak atas Tanah* Dicabut bersama PSAK 73
8. ISAK 31: Interpretasi atas ruang lingkup PSAK 13: Properti
Investasi
9. ISAK 32 : Definisi dan Hierarki Standar Akuntansi Keuangan
10. Plus PSAK-PSAK Syariah
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IFRS WHICH ARE NOT ADOPTD IN TO NEW IFRS AND ITS ADOPTION STATUS
SAK 2019
New IFRS
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OUTLOOK SAK 2020-2022 • Replacing SAK ETAP with IFRS for SME
• The Adoption of IFRS Conceptual Framework 2018
• SAK Internasional
• New system of IFRS numbering.
• IFRS 17 Insurance Contract
• Actively participated in the international arena and IFRS agenda especially for
BCUCC project (Business Combination Under Common Control)
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impairment • 42 IFRS
reporters
• Expected Loss Model
Hedging Accounting
• More flexibility and linked more to real-world risk
management
Slide by Ersa Tri Wahyuni, Copy Rights are reserved PAW 19th November 2019
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PAW 19th November 2019 Slide by Ersa Tri Wahyuni, Copy Rights are reserved
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PSAK 23/PSAK 34 PSAK 72
STEPS TO RECOGNISE
Separate models for: Single model for REVENUE
• Construction contracts performance obligations:
• Goods • Satisfied over time
• Services • Satisfied at a point in time
PwC 21
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IFRS VS PSAK AS OF JULY 2019
No IFRS PSAK
No IFRS PSAK 1 IFRIC 1 Changes in Existing Decommissioning, ISAK 9 Perubahan atas Liabilitas Purna Operasi,
1 IFRS 1 First-time Adoption of Tidak Diadopsi Restoration and similar liabilities Liabilitas Restorasi & Liabilitas Serupa
International Financial Reporting
Standards
2 IFRIC 2 Members’ Share in Co-operative Entities Tidak diadopsi
2 IFRS 2 Share-Based Payment PSAK 53 Pembayaran Berbasis Saham
3 IFRS 3 Business Combinations PSAK 22 Kombinasi Bisnis
and Similar Instruments
4 IFRS 4 Insurance Contracts PSAK 62 Kontrak Asuransi 3 IFRIC 4 Determining whether an arrangement ISAK 24 Evaluasi Substansi Beberapa Transaksi
5 IFRS 5 Non-current Assets Held for Sale PSAK 58 Aset Tidak Lancar Yang Dimiliki Untuk Dijual contains a Lease yang mengandung Bentuk Legal Sewa
and Discontinued Operations dan Operasi yang Dihentikan 4 IFRIC 5 Rights to Interests arising from Tidak diadopsi
6 IFRS 6 Exploration for and Evaluation PSAK 64 Eksplorasi dan Evaluasi Sumber Daya Decommissioning, Restoration and
of Mineral Resources Mineral Environmental rehabilitation Funds
7 IFRS 7 Financial Instruments : Disclosure PSAK 60 Instrumen Keuangan Pengungkapan 5 IFRIC 6 Liabilities arising from Participating in a Tidak diadopsi
8 IFRS 8 Operating Segments PSAK 5 Segmen Operasi Specific Market – Water electrical and
9 IFRS 9 Financial Instrument – PSAK 71 Instrumen Keuangan Electronic Equipment
10 IFRS 10 Consolidated Financial PSAK 65 Laporan Keuangan Konsolidasian 6 IFRIC 7 Applying the Restatement Approach under ISAK 19 Penerapan Penyajian Kembali dalam
Statements IAS 29 PSAK 63 Pelaporan Keuangan dalam
11 IFRS 11 Joint Arrangements PSAK 66 Pengaturan Bersama Ekonomi Hiperinflasi
12 IFRS 12 Disclosure of Interest in other PSAK 67 Pengungkapan Kepentingan dalam
7 IFRIC 9 Reassessment of Embedded Derivatives ISAK 25 Hak Atas Tanah * (akan dicabut)
Entities Entitas Lain
13 IFRS 13 Fair Value Measurements PSAK 68 Pengukuran Nilai Wajar 8 IFRIC 10 Interim Financial Reporting and Impairment ISAK 17 Laporan Keuangan Interim dan
14 IFRS 14 Regulatory Deferral Accounts NA Tidak diadopsi Penurunan Nilai
15 IFRS 15 Revenue from Contracts with PSAK 72 Pendapatan dari kontrak dengan pelanggan 9 IFRIC 12 Service Concession Arrangements ISAK 16 Perjanjian Konsesi Jasa
Customers
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IFRS16 Leases PSAK 73 Sewa PAW 19th November 2019
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No IFRS PSAK
10 IFRIC 13 Consumer Loyalty Programmes ISAK 10 Program Loyalitas Pelanggan 29 30
No IFRS PSAK
11 IFRIC 14 The Limit on a Defined Benefit Asset, Minimum Funding ISAK 15 Batas Aset Imbalan Pasti, Persyaratan
Requireents and their Interaction Pendanaan Minimum dan Interaksinya 1 IAS 1 Presentation of Financial PSAK 1 Penyajian Laporan Keuangan
Statements
12 IFRIC 15 Agreements for the Construction of Real Estate ISAK 21 Perjanjian Konstruksi Real Estat 2 IAS 2 Inventories PSAK 14 Persediaan
3 IAS 7 Statement of Cash Flows PSAK 2 Laporan Arus Kas
13 IFRIC 16 Hedges of a Net Investment in a Foreign ISAK 13 Lindung Nilai Investasi Neto dalam Kegiatan
Operation Usaha Luar Ngeri 4 IAS 8 Accounting Policies, Changes in PSAK 25 Kebijakan Akuntansi Perubahan estimasi
14 IFRIC 17 Distributions of Non-cash Assets to Owners ISAK 11 Distribusi Aset Nonkas kepada Pemilik Accounting Estimates and Errors Akuntansi, dan Kesalahan
5 IAS 10 Event after the reporting Period PSAK 8 Peristiwa Setelah Akhir Periode Pelaporan
15 IFRIC 18 Transfers of Assets from Customers ISAK 27 Pengalihan Aset dari Pelanggan
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No IFRS PSAK
13 IAS 21 The Effects of Changes in Foreign PSAK 10 Pengaruh Perubahan Nilai Tukar Valuta Asing No IFRS PSAK
Exchange Rates 25 IAS 37 Provisions, Contingent PSAK 57 Provisi, Liabilitas Kontinjensi, dan Aset
14 IAS 23 Borrowing Costs PSAK 26 Biaya Pinjaman Liabilities and Contingent Kontinjensi
Assets
15 IAS 24 Related Party Disclosures PSAK 7 Pengungkapan Pihak Berelasi
26 IAS 38 Intangible Assets PSAK 19 Aset Takberwujud
16 IAS 26 Accounting and Reporting by PSAK 18 Akuntansi dan Pelaporan Program Manfaat 27 IAS 39 PSAK 55 Instrumen keuangan: Pengakuan dan
Financial Instruments:
Retirement Benefit Plans Purna Krya Pengukuran
Recognition and
17 IAS 27 Separate Financial Statement PSAK 4 Laporan Keuangan Tersendiri Measurement
28 IAS 40 Investment Property PSAK 13 Properti Investasi
18 IAS 28 Investment in Associates and joint PSAK 15 Investasi pada Entitas Asosiasi dan Ventura
ventures Bersama 29 IAS 41 Agriculture PSAK 69 Agrikultur
19 IAS 29 Financial Reporting in PSAK 63 Pelaporan Keuangan dalam Ekonomi 30 SIC 7 Introduction of Euro Tidak Diadopsi
Hyperinflationary Economies Hiperinflasi
21 IAS 32 Financial Instruments: Presentation PSAK 50 Instrumen Keuangan Penyajian 31 SIC 10 Government Assistance – No Specific ISAK 18 Bantuan Pemerintah – Tidak Berelasi Spesifik
Relation to Operating Activities dengan Aktiitas Operasi
22 IAS 33 Earnings per Share PSAK 56 Laba per Saham
23 IAS 34 Interim Financial Reporting PSAK 3 Laporan Keuangan Interim 32 SIC 15 Operating Leases – Incentives ISAK 23 Sewa Operasi – Insentif
24 IAS 36 Impairment of Assets PSAK 48 Penurunan Nilai Asset
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THANK YOU
IFRS PSAK
• Follow my twitter @ersatriwahyuni
33 SIC 25 Income Taxes-Changes in the Tax ISAK 20 Pajak Penghasilan – perubahan dalam status • Blog : etw-accountant.com
Status of an Entity or its pajak entitas atau para pemegang saham
Shareholders • Email : ersawahyuni@gmail.com
34 SIC 27 Evaluating the Substance ISAK 8 Transaksi Mengandung Sewa
Transaction involving the
Legal Form of Lease
35 SIC 29 Service Concession ISAK 22 Perjanjian Konsensi Jasa:
Arrangements: Disclosure Pengungkapan
36 SIC 31 Revenue—Barter Transactions Tidak diadopsi. Akan dihapus dengan IFRS 15
Involving Advertising Services
37 SIC 32 Intangible Assets – Website ISAK 14 Aset Takberwujud - Biaya Situs Web
Costs
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