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CONCEPTUAL FRAMEWORK :
SFAC 1-8 AND IFRS
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SFAC NO. 1
Paragraph 34 m!"a!"a! #ah$a p%ap&ra!"'a!ga! har'( mm#r)"a! )!*&rma() +a!g,apa ,)g'!a"a! &%h "r,)'r '!'"m!gam#)% "p''(a! m!g!a) "r,) ,a!&%h )!(&r '!'" p!gam#)%a! "p''(a!)!(a()
Paragraph 3/ m!"a!"a! #ah$a p%ap&ra!"'a!ga! har'( mm#r)"a! )!*&rma() +a!g,apa ,)g'!a"a! '!'" mmpr,)"() a%)ra! "a(,) ma(a +a!g a"a! ,aa!g
Da%am SFAC N&. 1 '0'a! p%ap&ra! ,)!+aa"a! ,a%amparagra* 34 3/ 42 4 43 4 52 ,a! 5
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SFAC NO. 1
Paragraph 42 m!"a!"a! #ah$a p%ap&ra!"'a!ga! har'( mm#r) )!*&rma() m!g!a)('m#r ,a+a "&!&m) ,a%am pr'(ahaa! "%a)mrha,ap ('m#r-('m#r r(#' ,a! p!gar'h
ra!(a"()-ra!(a"() pr)()$a ,a! pr'#aha!%)!g"'!ga! rha,ap ('m#r-('m#r r(#'
Paragraph 4 m!"a!"a! #ah$a p%ap&ra!"'a!ga! har'( mm#r) )!*&rma() m!g!a)
")!r0a "'a!ga! (%ama pr)&, r!'
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SFAC NO. 1
Paragraph 43 m!"a!"a! #ah$a p%ap&ra!"'a!ga! har'( mm#r)"a! )!*&rma()m!g!a) ")!r0a pr'(ahaa! ,!ga! 6aram!g'"'r %a#a ,a! "&mp&!!-"&mp&!!!+a
Paragraph 4 m!"a!"a! #ah$a p%ap&ra!"'a!ga! har'( mm#r) )!*&rma()m!g!a) #aga)ma!a pr'(ahaa!
m!,apa"a! 'a!g '!a) ,a!m!gm#a!g"a!!+a
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SFAC NO. 1
Paragraph 52 m!"a!"a! #ah$ap%ap&ra! "'a!ga! har'( mm#r)"a!)!*&rma() !a!g #aga)ma!a ma!a0m!
mmpra!gg'!g 0a$a#"a! ('m#r ,a+a+a!g ,)pr6a+a"a! "pa,a!+a
Paragraph 5 m!"a!"a! #ah$ap%ap&ra! "'a!ga! har'( mmp'!+a)ma!*aa #ag) ma!a0m!
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SFAC NO.
Da%am SFAC N&. mr'm'("a! "ara"r)()" "'a%)a)*)!*&rma() a"'!a!() (pr) #aga! #r)"'
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SFAC NO.
Understandability/Mudah Dimengerti : K'a%)a()!*&rma() +a!g mm'!g")!"a! p!gg'!a '!'"mmaham) )()!+a.
Relevance : Kmamp'a! )!*&rma() '!'" mm#'a
pr#,aa! ,a%am "p''(a! ,!ga! mm#a!'p!gg'!a '!'" mm#!'" pr,)"() !a!g ha()%"0a,)a! ma(a %a%' ("ara!g ,a! ma(a ,pa! aa'm!g"&r"() "(p"a() (#%'m!+a.
Predictive Value: K'a%)a( )!*&rma() +a!g mm#a!'p!gg'!a '!'" mmpr,)"() (6ara pa rha,apa")#a r0a,)!+a pr)()$a ma(a %a%' aa' ("ara!g.
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SFAC NO.
Feedback Value : K'a%)a( )!*&rma() +a!gmm'!g")!"a! p!gg'!a '!'" m!g"&r"()"(p"a() (#%'m!+a.
Timelines : Mm)%)") )!*&rma() +a!g r(,)a '!'"
pm#'a "p''(a! (#%'m )!*&rma() r(#'"h)%a!ga! "apa()a(!+a ,a%am mmp!gar'h)"p''(a!
Reliability : K'a%)a( )!*&rma() +a!g m!0am)!
)!*&rma() +a!g ##a( ,ar) "(a%aha!7#)a( ,a!mrpr(!a()"a! apa +a!g ,)$a")%) (('a) ,!ga!*a"a!+a.
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SFAC NO.
Verifability : Kmamp'a! '!'" mma()"a!#ah$a )!*&rma() m!+a0)"a! apa +g (har'(!+a,)(a0)"a! aa' #ah$a m&, p!g'"'ra! +a!g,)p)%)h ,apa ,)g'!a"a! a!pa "(a%aha!7#)a(.
Neutrality : T),a" a,a )!*&rma() +a!g #)a( '!'"m!6apa) ha()% +a!g %ah ,)!'"a! aa' '!'"m!g)!,'"() m&,'( pr)%a"' r!'.
Reresentati!nal Faith"ulness : T&%&" '"'raa' m!,("r)p()"a! (('a) ,!ga! *a"a!+a
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SFAC NO.
#!marability/Daat Dibandingkan : K'a%)a()!*&rma() mm'!g")!"a! p!gg'!a '!'"m!g),!)"a() pr(amaa! ,a! pr#,aa! a!ara,'a *!&m!a "&!&m).
#!nsistency : K(('a)a! ,ar) pr)&, " pr)&,,!ga! "#)0a"a! ,a! pr&(,'r +a!g ),a" #r'#ah.
Materialitas : 9(ar!+a "%a%a)a!7(a%ah (a0) pa,a)!*&rma() a"'!a!() (h)!gga mm'!g")!"a!
p!gam#)%a! "p''(a! m!gg'!a"a!a!I!*&rma() +a!g %ah ,)'#ah aa' (a%ah (a0).
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$F%# &: OBJECTIVES OF FINANCIAL REPORTINGBY NON BUSINESS ORGANIZATION
P%ap&ra! "'a!ga! &rga!)(a() !&! #)(!)(mm)%)") "ara"r)()" (##:
1. M!r)ma 0'm%ah ('m#r ,a+a +a!g ()g!)"a! ,ar)
p!+a!,a!g ,a!a +a!g ),a" m!g)!g)!"a!)m#a%a! aa( ('m#a!ga! +a!g ,)#r)"a!.
. T'0'a! 'ama &pra()!+a #'"a! '!'"m!+,)a"a! #ara!g70a(a ,m) m!,apa"a!pr&.
3. T),a" a,a "pm)%)"a! +a!g ,apa ,)0'a%,)p)!,ah"a! aa' m!r)ma ,)(r)#'() ()(a 0)"ar0a,) %)"'),a().
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PENUNA INORMASI ORANISASI NON 9ISNIS
P!+a!,a!g ,a!a
A!gg&a &rga!)(a()
9a,a! p!ga$a( &rga!)(a()
Ma!a0m! &rga!)(a()
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TU;UAN PELAPORAN KEUANAN ORANISASI NON9ISNIS
'( Mm#r)"a! )!*&rma() +a!g #rg'!a"pa,a p!gg'!a )!*&rma() '!'"p!gam#)%a! "p''(a! ra()&!a% !a!g
a%&"a() ('m#r ,a+a. . Mm#r)"a! )!*&rma() +a!g #rg'!a
'!'" m!)%a) ")!r0a ma!a0m!.
3. Mm#r) )!*&rma() !a!g ('m#r,a+a "&!&m) "$a0)#a! ma'p'!a"))a( &rga!)(a().
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$F%# ): RECOGNITION AND MEASUREMENT INFINANCIAL STATEMENT OF BUSINESS ENTERPRISES
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$F%# ): RECOGNITION AND MEASUREMENT INFINANCIAL STATEMENT OF BUSINESS ENTERPRISES
Kr)r)a p!ga"'a!:
1. D!)()
. Kr'"'ra!
Ar)#' P!g'"'ra! :
=)(&r)6a% C&(
C'rr! C&(
C'rr! Mar" >a%'
N Ra%)?a#% >a%' Pr(! >a%'
3. R%a!
4. Ka!,a%a! @R%)a#)%)+
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$F%# *: ELEMENTS OF FINANCIALSTATEMENTS
'( %ssets
+( ,iabilities
-( .uity
4. I!(m! #+ &$!r(
5. D)(r)#')&!( & &$!r(
B. C&mprh!() I!6&m
0( Revenues
1( .2enses3( 4ains
'5( ,!sses
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%$$.T$
Kara"r)()" A( :
1. Mm)%)") ma!*aa "&!&m) ,) ma(am!,aa!g
. D)"'a(a) &%h ('a' '!) '(aha3. =a()% ,ar) ra!(a"() ma(a %a%'
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,6%76,6T6.$
Kara"r)()" K$a0)#a! :
1. P!g&r#a!a! Ma!*aa E"&!&m)
. M!0a,) "$a0)#a! pa,a (aa p%ap&ra!
3. =a()% ,ar) ra!(a"() ma(a %a%'
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.8U6T9
=a" r(),'a% pm)%)" aa( a( (%ah,)"'ra!g) (m'a "$a0)#a!.
9)a(a ,)(#' (#aga) MODAL.
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6NV.$TM.NT 79 ;N.R$
"!a)"a! "')a( !)a( #)(!)( (#aga)ha()% ,ar) ra!(*r (('a' +a!g#rharga " !)a( r!'@pr'(ahaa! ,ar) !)a( %a)! '!'"
mmpr&%h aa' m!)!g"a"a!"')a( pm)%)" ,) pr'(ahaa! r(#'.
C&! : p!+raa! m&,a%
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D6$TR67UT6N$ T
;N.R$p!'r'!a! "')a !)a( @pr'(ahaa!+a!g ,)ha()"a! ,ar) prp)!,aha! a((
p!+$aa! 0a(a aa' pm#r)a!p)!0ama! ,ar) pr'(ahaa! "pa,apm)%)". D)(r)#'() "pa,a pm)%)" a"a!m!g'ra!g) "')a( pm)%)" ,)
pr'(ahaa! r(#'.C&!: pm#ag)a! ,),!
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#MPR.
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R.V.NU.$
a%)ra! ma('" aa' "!a)"a! a(( %a)!pa,a (#'ah !)a( aa' p%'!a(a!"$a0)#a!!+a @aa' "&m#)!a() ,ar)",'a!+a ,ar) m!0'a% aa'
mmpr&,'"() #ara!g m!+$a"a! 0a(aaa' a"))a( %a)! +a!g m!0a,) "g)aa!'ama pr'(ahaa!.
C&! : p!,apaa! ,ar) ra!(a"()p!0'a%a!
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.=P.N$.$
a%)ra! "%'ar aa' p!g'ra!ga! a(( %a)!aa' p!g%'ara! +a!g r"a) ,!ga!%)a#)%)a( @aa' "&m#)!a() ",'a!+a ,ar)m!ga!ar"a! m!+$a"a! 0a(a aa'
m%a"'"a! a"))a( %a)! +a!g m!0a,)a"))a( &pra() 'ama pr'(ahaa!.
C&! : #)a+a %)(r)" #)a+a ga0)
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4%6N$
"!a)"a! "')a( @net asset ,ar)ra!(a"() )!(),!a% (#'ah !)a( ,a!,ar) (%'r'h ra!(a"() %a)! ,a! "0a,)a!%a)! ,a! "a,aa! +a!g mmp!gar'h)
!)a( "6'a%) +a!g #ra(a% ,ar) r!'aa' )!(a() ,ar) pm)%)".
C&! : "'!'!ga! +a!g ,)pr&%h ,ar)p!0'a%a! a( ap pr'(ahaa!.
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,$$.$
p!'r'!a! "')a( @net asset +a!g#ra(a% ,ar) ra!(a"() )!6),!a% (#'ah!)a( ,a! ,ar) (%'r'h ra!(a"() %a)! ,a!"0a,)a! %a)! ,a! "a,aa! +a!g
mmp!gar'h) !)a( "6'a%) +a!g#ra(a% ,ar) r!' aa' )!(a() ,ar)pm)%)".
C&! : p!gg%apa! a( &%h pga$a)pr'(ahaa!
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$F%# 0: U$6N4 #%$< F,; 6NFRM%T6N %NDPR.$.NT V%,U. 6N %##UNT6N4 M.%$UR.M.NT
#r%a"' '!'" ()'a() ,) ma!a 0'm%ah +a!g,)!'"a! &%h pa(ar (aa )!) (pr) "a(
,)r)ma aa' ,)#a+ar ,a! #)a+a ($aaa' !)%a) pa(ar ),a" r(,)a pa,a (aa
p!ga"'a!.
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$F%# N( 1
8
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W=AT IS SFAC NO.8
SFAC N&m&r 8 mr'pa"a! (#'ah
(am! +a!g ,)ma"(',"a!
'!'" m!ap"a! '0'a! ,a!
"&!(p *'!,am!a% +a!g a"a!
m!0a,) p,&ma! #ag)
p!gm#a!ga! a"'!a!()
"'a!ga! ,a! p%ap&ra!.
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W=AT IS SFAC NO.8
SFAC N&. 8 ,)r#)"a! &%h
FAS9
Pa,a ah'! 212 +a!g
mr'pa"a!P!gga!) ,ar) SFAC N&. 1 ,a!
N&. 32
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W=AT IS SFAC NO.8
La!g"ah a$a% ,)r#)"a!!+a(am!
I!) a,a%ah (#g ha()% ,ar)"r0a(ama +a!g
D)%a"'"a! a!ara FAS9 ,a! IAS9(0a"
Tah'! 224 (#aga) (#'ah
am#aha!E!)r&!m! a!, Th&r)6a% Sr'6'r &* F)!a!6)a% A6&'!)!g 31
)
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W=AT IS SFAC NO.8
N&r$a%" Agrm! Kr0a(ama
a!ara
FAS9 ,a! IAS9 +g mr'pa"a! ('a'
'pa+a
U!'" m%a"'"a! "&!rg!() ma()!g
Kra!g"a "&!(p'a% FAS9 G IAS9.
)
3
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CONTENT OF SFAC NO.8
SFAC N&. 8 Tr,)r) ,ar) 3 9a# +a)' :
9a# I : Th O#06) &*
!ra%P'rp&( F)!a!6)a% Rp&r)!g
9a# II : Rp&r)!g E!)+
9a# III : H'a%)a) Chara6r)()6(&*
U(*'% F)!a!6)a% I!*&rma)&!
33
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SFAC NO. 8 MENANTI SFACNO. 1
SFAC N&. 8 m%!g"ap) ,a!
M!+mp'r!a"a! SFAC N&. 1
,)ma!aSFAC !&. 1 ,)'0'"a! "pa,a
#'()!((
E!rpr)(( (,a!g"a! SFAC N&.8
,)'0'"a! "pa,a D)r! T+p34
E!)r&!m! a!, Th&r)6a%
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SFAC NO. 8 MENANTI SFAC NO.
A,a Pr#,aa! Kara"r)()"K'a%)a)*
A!ara SFAC N&. ,!ga! SFACN&. 8
Sr'6'r &* F)!a!6)a% A66&'!)!g
35
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3B
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SECOND LE>EL: HUALITATI>EC=ARACTERISTICS
Illustration 2-2
Hierarchy of
Accounting Qualities
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SFAC NO. 8 @C=APTER 3: QUALITATIVE CHARACTERISTICS OFUSEFUL FINANCIAL INFORMATION @LE>EL TWO OF T=EFRAMEWORK
H'a%)a) Chara6r)()6( &*A66&'!)!g I!*&rma)&!
I. Pr)mar+ H'a%))(
1 R%a!6
a Pr,)6) a%'
# C&!rma&r+ a%'
6 Mar)a%)+
Fa)h*'%Rpr(!a)&!
a C&mp%# N'ra%
6 Fr *r&m rr&r
38
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SFAC NO. 8 @CONTD.
II. E!ha!6)!g H'a%)a) Chara6r)()6(
1 C&mpara#)%)+@)!6%',)!g 6&!()(!6+
>r)a#)%)+
3 T)m%)!((
4 U!,r(a!,a#)%)+
3
D)('('! &%h Rahma F#r)a!&
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I!*& "'a!ga! #)(a #rma!*aa
har'(: R%a! ,a!
Fa)h*'%%+ rpr(! @,!ga! pa
m!+)m#&%"a! apa +a!g )!g)! ,)(a0)"a! Kg'!aa! )!*& "'a!ga! a"a! %#)h
)!gg) 0)"a: 9)(a ,)#a!,)!g"a! @6&mpara#%
9)(a ,)r)"a() @r)a#%
Tpa $a"' @)m%+ ,a!
9)(a ,)paham) @'!,r(a!,a#%
D)('('! &%h Rahma F#r)a!&
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R%a!():◦
Dapa mm#'a pr#,aa! aa( "p''(a! +a!g,)#'a &%h p!gg'!a
◦ Mm)%)") !)%a) pr,)")*
◦ Mm)%)") !)%a) "&!rma&r) aa' ",'a!+a
N)%a) pr,)")*:◦ ;)"a )!*& #)(a ,)g'!a"a! (#aga) )!p' '!'"
pmr&((a! +a!g ,)%a"(a!a"a! &%h p!gg'!a'!'" mmpr,)"() %'ara! ma(a ,pa!.
◦ I!*& "'a!ga! ),a" har'( m!0a,) (#'ah pr,)"()aa' rama%a! '!'" mm)%)") !)%a) pr,)")*
◦ I!*& +a!g mm)%)") !)%a) pr,)")* ,)g'!a"a! &%hp!gg'!a '!'" mm#'a pr,)"()!+a (!,)r).
D)('('! &%h Rahma F#r)a!&
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N)%a) "&!rma&r) ;)"a )!*& #)(a mm#r)"a! 'mpa!-#a%)"
@m!ga("a! aa' mr'#ah a%'a()(#%'m!+a.
N)%a) pr,)")* ,a! "&!rma&r) (a%)!g#r"a)a!
Mar)a%)a( ;)"a p!gh)%a!ga! aa' p!+a%ah-(a0)a!!+a
a"a! mmp!gar'h) "p''(a! +a!g ,)#'a&%h p!gg'!a
A(p" r%a!() (p()"-!)a(
D)('('! &%h Rahma F#r)a!&
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Kpaa! p!+a0)a!◦ L!g"ap Mma('""a! (m'a )!*& +a!g ,)#''h"a! p!gg'!a
'!'" mmaham) *!&m!a +a!g ,)gam#ar"a!
◦ Nra%
T),a" a,a #)a( ,a%am pm)%)ha! aa' p!+a0)a! )!*&"'a!ga!J ),a" a,a ")!g)!a!a agar )!*& a"a! ,)r)ma,!ga! #a)" aa' ),a" #a)" &%h p!gg'!aJ ),a" #ra)#ah$a )!*& ),a" p'!+a '0'a! aa' ),a"mmp!gar'h) pr)%a"'.
◦
9#a( ,ar) "(a%aha! T),a" a,a "(a%aha! aa' p!gh)%a!ga! ,a%am ,("r)p()
(#'ah *!&m!aJ pr&(( p!+ampa)a! )!*& %ah,)p)%)h ,a! ,)rap"a! a!pa ""%)r'a!.
D)('('! &%h Rahma F#r)a!&
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K&mpara#)%)a(7,apa ,)#a!,)!g"a!
I!*& (r'pa !a!g !)a( %a)! ,a! ,!ga!)!*& (r'pa !a!g !)a( +a!g (ama ,ar)pr)&,a +a!g %a)! aa' a!gga% +a!g %a)!.
U!'" #)(a mmaham) "(r'paa! ,a!
pr#,aa! a!ar #')r-#')r. T),a" (ama ,!ga! "&!()(!()
M!ga6' pa,a p!gg'!aa! m&,a +a!g(ama '!'" #')r +a!g (ama ,ar) (a'
pr)&,a " pr)&,a +a!g %a)! aa' (a'pr)&,a %)!a( !)a(
T),a" #rar) "(ragama!.
D)('('! &%h Rahma F#r)a!&
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Kr#%'a!7r)a#)%)+
P!gama +a!g #r#,a ,a!)!,p!,! #)(a m!6apa) "&!(!('(#ah$a (#'ah gam#ara! ,!ga! pam!+)m#&%"a! apa +a!g )!g)!,)()m#&%"a!
S#ag)a! p!0%a(a! ,a! )!*&rma()*&r$ar,-%&&")!g @#r()*a rama%a! ),a"
#)(a ,)#%' h)!gga ma(a ,pa!. A('m() p%a!,a( pr%' ,)'!g"ap
m&,a p!g'mp'%a! )!*& ,a! *a"&r-*a"&r %a)! +a!g m!,'"'!g )!*&.
D)('('! &%h Rahma F#r)a!&
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Kpa$a"'a!7)m%)!((
I!*& r(,)a pa,a (aa '!'" #)(ammp!gar'h) "p''(a! pm#'a"p''(a!.
Sma")! 'a )!*& ma")! "'ra!g "g'!aa!!+a.
K,apa,)paham) P!g"%a()"a()a! p!g%&mp&"a! (('a)
"ara"r ,a! p!+a0)a! )!*& ,!ga! 0%a( ,a!r)!g"a(
P!gg'!a mm)%)") p!gah'a! #)(!)( ,a!"&!&m) +a!g mma,a)J #)(a m!g"a0) ,a!m!ga!a%)(a )!*&rma() ,!ga! "'!.
D)('('! &%h Rahma F#r)a!&
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K&( K&!(ra)! m!+%'r'h '!'" p!+,)aa!
)!*&
K&( ,)#a!,)!g"a! ,!ga! ma!*aa
K&( p!+a0)a! #ag) p!gg'!a a,a%ah,a%am #!'" r'r! +a!g %#)h r!,ah.
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Decisionusefulness
Information about
economic
resources
Conceptual
Framework
First Level: asic
!"#ectives
$econ% Level:
Fun%amental
Concepts
&hir% Level:
'ecognition
()easurement %an
*isclosure Concept
NeedDevelopment
Qualitativecharacteristics
Basic elements
Basic assumptionsBasic principles
Constraints
Financial Accounting an AccountingStana!"
Financial Accounting an AccountingStana!"
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Illustration 2-+
Conceptual Framework
for Financial 'eporting
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IFRS@INTERNATIONAL FINANCIAL
REPORTIN STANDARD
STANDAR PELAPORAN KEUANAN
INTERNASIONAL
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APA ITU IFRS
1. (a!,ar '!gga% p%ap&ra! a"'!a!()+a!g mm#r)"a! "a!a! pa,a
p!)%a)a! pr&*()&!a% ,!ga! ,)(6%&('r(+a!g 0%a( ,a! ra!(para! m!g!a)('#(a!() "&!&m)( ra!(a"() p!0%a(a!h)!gga m!6apa) "()mp'%a! r!'.
. Sa!,ar #r#a()( pr)!()p I!rpra() ,a!
Kra!g"a +a!g ,)r#)"a! &%h D$a!Sa!,ar A"'!a!() I!r!a()&!a% @IAS9.
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KARAKTERISTIK IFRS
IFRS m!gg'!a"a! >P!inci#l$" Ba"$ % &
L#)h m!"a!"a! pa,a )!praa() ,a! ap%)"a() aa( (a!,ar(h)!gga har'( #r*&"'( pa,a (p)r) p!rapa! pr)!()p r(#'.
Sa!,ar mm#''h"a! p!)%a)a! aa( ('#(a!() ra!(a"() ,a!a%'a() apa"ah pr(!a() a"'!a!() m!6rm)!"a! ra%)a("&!&m).
Mm#''h"a! pr&*()&!a% 0',gm! pa,a p!rapa! (a!,ara"'!a!().
M!gg'!a"a! *a)r a%' ,a%am p!)%a)a! 0)"a ),a" a,a !)%a)
pa(ar a")* har'( m%a"'"a! p!)%a)a! (!,)r) @pr%'"&mp!() aa' m!gg'!a"a! 0a(a p!)%a)
M!ghar'("a! p!g'!g"apa! @disclosure +a!g %#)h #a!+a"#a)" "'a!)a)* ma'p'! "'a%)a)*
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MENAPA IFRS MUNCUL
Sa!,ar )!) m'!6'% a")#a '!'a! g%a%)(a()+a!g m!ghar'("a! para p%a"' #)(!)( ,) ('a'!gara )"' (ra ,a%am #)(!)( %)!a( !gara.U!'" )' ,)pr%'"a! ('a' (a!,ar )!r!a()&!a%
+a!g #r%a"' (ama ,) (m'a !gara '!'"mmprm',ah pr&(( r"&!()%)a() #)(!)(.
D!ga! ,m)")a! p!gg'!a %ap&ra! "'a!ga!,apa ,!ga! m',ah mm#a!,)!g"a! )!*&rma()"'a!ga! !)a( a!ar!gara ,) #r#aga)#%aha! ,'!)a.
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NAMA DULUNAMA SEKARAN
D'%' : IASC pr&,'"!+a ,)(#' IAS
Pa,a a!gga% 1 Apr)% 221
S"ara!g : IAS9 pr&,'"!+a ,)(#'
IFRS
S
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APAKAH IFRS DITERAPKAN DI
SEMUA NEGARA ?
6FR$ meruakan keseakatan gl!bal standar akuntansi
yang diterakan lebih dari '55 negara dan badan?badan
internasi!nal di dunia( 4l!balisasi aktivitas ek!n!mi
mengharuskan in"!rmasi keuangan berkualitas tinggi
dan daat dierbandingkan secara internasi!nal(
Mengingat 6FR$ dibuat untuk diterakan dibanyak
negara@ maka 6%$7 memerhatikan k!ndisi sebagian besarnegara sehingga sesuai dengan kebutuhan mereka(
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$tandar %kuntansi yangdikeluarkan 6%$7 A6FR$B lebih sedikitdibandingkan standar akuntansi%merika karena mereka tidakmengacu ada erkembangan
bisnis dan kebutuhan akuntansi di%merika saCa melainkan adasebagian besar negara sehinggastandar akuntansi yang mereka
keluarkan daat diad!si baiksebagian mauun seenuhnya(
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(a!,ar a"'!a!() )!r!a()&!a% @IFRS+a!g %#)h (,)") #)%a ,)#a!,)!g"a!
,!ga! Sa!,ar A"'!a!() Amr)"a ,apa,)0%a("a! #ah$a IFRS #r'(aha mra!g"'%(#a!+a" m'!g")! #r#aga) "ragama!(a!,ar a"'!a!() ,) #r#aga) !gara.
Sh)!gga ,!ga! (ma")! #a!+a"!+a!gara +a!g m!gg'!a"a! IFRS #rar)%ah r0a,) p!+ragama! (a!,ara"'!a!() m(")p'! #%'m (p!'h!+a
m!g)!ga (pr) ,) Amr)"a m)(a%!+ama()h a,a (a!,ar a"'!a!() %a)!!+a+a!g #%'m r6a"'p ,a%am IFRS.
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SIAPA SA;A AN TERLI9AT DALAM PENUSUNANIFRS
IFRS ,)('('! &%h 4 &rga!)(a() 'ama ,'!)a:
1. D$a! Sa!,ar A"'!a!() I!r!a()&!a% @IAS9
. K&m)() Ma(+ara"a Er&pa @EC
3. Orga!)(a() I!r!a()&!a% Pa(ar M&,a% @IOSOC
4. F,ra() A"'!a!() I!r!a()&!a% @IFAC
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CAKUPAN IFRS
S6ara "(%'r'ha! IFRS m!6a"'p :
1. Sa!,ar +g ,)r#)"a! (%ah h.221 @IFRS
. Sa!,ar +g ,)r#)"a! (#%'m h. 221 @IAS
3. I!rpra() +g ,)r#)"a! IFRIC (%ah h. 221
4. I!rpra() +g ,)r#)"a! SIC (#%'m h. 221
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6FR$ D6 6NDN.$6%
4 P)%ar Sa!,ar A"'!a!() I!,&!()a
1. Sa!,ar A"'!a!() K'a!ga!
. SAK-ETAP
3. Sa!,ar A"'!a!() S+ar)ah
4. Sa!,ar A"'!a!() Pmr)!aha!
IFRS ha!+a ,)a,&p() '!'" Sa!,arA"'!a!() K'a!ga! @PSAK
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PSAK G IFRS 9ASED
Wa0)# ,)rap"a! '!'" !)a( ,!ga!a"'!a#)%)a( p'#%)" (pr): Em)!pr'(ahaa! p'#%)" pr#a!"a! a('ra!() ,a!9UMN.
Dapa ,)rap"a! &%h !)a( %a)!+a. 9a()( ra!(a"() #'"a! #a()( )!,'(r). T'0'a!: mm#r)"a! )!*&rma() +a!g r%a!
#ag) '(r %ap&ra! "'a!ga! I!,&!()a m%a"'"a! a,&p() p!'h 1 ;a!'ar)
21
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PSAK G IFRS 9ASED
I!,&!()a #ag)a! ,ar) IFAC +a!g har'( '!,'" pa,a SMO@Statement Membersi! Obli"ation (a%ah (a'!+am!gg'!a"a! IFRS (#aga) accountin" standard.
K&!rg!() IFRS a,a%ah (a%ah (a' "(pa"aa! pmr)!ahI!,&!()a (#aga) a!gg&a 2 *&r'm.
=a()% ,ar) prm'a! pm)mp)! !gara 2 *&r'm ,)Wa(h)!g&! DC 15 N&m#r 228 : Sr!gh!)!g Tra!(par!6+ a!, A66&'!a#)%)+
Prm'a! 2 ,) L&!,&! Apr)% 22 m!gha()%"a!"(pa"aa! '!'" Stren"tenin" Financial Su!er#ision and
Re"ulation $to call on te accountin" standard setters to%or& ur"entl' %it su!er#isors and re"ulators to im!ro#estandards on #aluation and !ro#isionin" and ac'i$($ a "ingl$"$t o) 'ig'*+ualit, glo-al accounting "tana!"()
$T%ND%R %EUNT%N$6
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6NDN.$6%
+5'++5'5?+5'+
B3
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MANFAAT IFRS
M!)!g"a"a! ,a+a #a!,)!g %ap&ra! "'a!ga!.
Mm#r)"a! )!*&rma() +a!g #r"'a%)a( ,) pa(ar m&,a% )!r!a()&!a%
M!gh)%a!g"a! ham#aa! ar'( m&,a% )!r!a()&!a% ,!ga!
m!g'ra!g) pr#,aa! ,a%am "!'a! p%ap&ra! "'a!ga!.
M!g'ra!g) #)a+a p%ap&ra! "'a!ga! #ag) pr'(ahaa!
m'%)!a()&!a% ,a! #)a+a '!'" a!a%)()( "'a!ga! #ag) para a!a%)(.
M!)!g"a"a! "'a%)a( p%ap&ra! "'a!ga! m!'0' $best !ractise)(
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T.R6M%
E%$6