PANDUAN PRAKTIS STANDAR AKUNTANSI KEUANGAN (Berbasis IFRS), 2EDESKRIPSI
Sepanjang 2009–2012, standar akuntansi di Indonesia mengalami perubahan sangat besar akibat proses konvergensi standar akuntansi internasional (IFRS). Buku ini disusun berdasarkan PSAK yang berlaku per 1 Januari 2012 sehingga diharapkan pembaca dapat lebih mudah mencari referensi sesuai dengan PSAK yang dibutuhkan. Hanya PSAK yang berlandaskan IFRS yang dijelaskan dalam edisi ini, sedangkan PSAK lainnya yang tidak berlandaskan IFRS (semisal PSAK Syariah) tidak menjadi cakupan buku ini. Penomoran bab dilandasi oleh penomoran IFRS dimulai dari nomor IFRS terkecil, sehingga tidak berurutan berdasarkan nomor PSAK.
FITUR-FITUR BUKU
1. Berdasarkan PSAK yang berlaku per 1 January 2012.
2. Urutan Bab berdasarkan penomeran IFRS, dari nomer terkecil.
3. Dilengkapi dengan Ilustrasi Praktis.
SASARAN PEMBACA
Buku ini merupakan panduan singkat bagi para profesional, akademisi, mahasiswa, dan pengguna standar akuntansi keuangan (SAK) lainnya.
TENTANG PENULIS
Ng Eng Juan
merupakan Associate Professor dalam bidang akuntansi di Nanyang Technological University yang telah meraih beberapa penghargaan pengajaran selama beberapa tahun. Prof. Ng juga merupakan penulis andal dengan beberapa bukunya yang patut untuk dibaca, seperti Consolidated Accounts (Malaysia), A Practical Guide to MASB Standards (Singapore), Singapore GAPP—A Practical Guide to Approved Accounting Standards, dan Malaysian GAPP—A Practical Guide to Approved Accounting Standards.
Ersa Tri Wahyuni
Merupakan penasehat teknis (Technical Advisor) Ikatan Akuntan Indonesia dan aktif menulis mengenai konvergensi IFRS di Indonesia dalam majalah akuntansi baik nasional dan internasional. Kumpulan tulisan beliau dapat diakses melalui ersatriwahyuni.blogspot.com.
Lulusan Master of Accounting dari University of Melbourne ini adalah pemegangCertified PSAK (CPSAK) dari IAI dan Certified Professional Management Accountant (CPMA) dari IAMI. Ersa Tri Wahyuni juga merupakan lulusan terbaik Program Pendidikan Akuntansi Universitas Trisakti dan telah lulus ujian Certified Public Accountant (Indonesia CPA) yang diselenggarakan IAPI pada tahun 2011. Saat ini beliau sedang menempuh program doktoral di Manchester Business School, University of Manchester, Inggris dengan fokus riset mengenai konvergensi IFRS di negara-negara Asia.
Ersa Tri Wahyuni adalah Direktur Teknis Ikatan Akuntan Indonesia periode 2009-2011 dan terlibat langsung dalam proses konvergensi IFRS dengan memimpin tim riset Dewan Standar Akuntansi Keuangan (DSAK) dalam masa-masa genting konvergensi IFRS tersebut. Saat ini sebagai technical advisor IAI di Inggris, Ersa banyak diminta oleh IASB dan IFRIC untuk memberikan informasi mengenai praktik dan perkembangan IFRS di Indonesia. Sebagai akademisi, Ersa Tri Wahyuni adalah dosen dan peneliti pada Departemen Akuntansi, Universitas Padjadjaran, Bandung.
Catatan Penerbit:
Memfotokopi dan/atau membajak berarti ‘mencuri’ karya orang lain. Membeli buku asli berarti Anda menghormati hasil kerja keras penulis buku.
Kritik/saran terkait materi buku dapat disampaikan melalui layanan “pesan (message)” dalam situs ini atau dilayangkan ke [email protected].
Bab 2 Pembayaran Berbasis Saham (PSAK 53)
Bab 3 Kombinasi Bisnis (PSAK 22)
Bab 4 Kontrak Asuransi (PSAK 62)
Bab 5 Aset Tidak Lancar yang Dimiliki untuk Dijual dan Operasi yang Dihentikan (PSAK 58)
Bab 6 Aktivitas Eksplorasi dan Evaluasi pada Pertambangan Sumber Daya Mineral (PSAK 64)
Bab 7 Instrumen Keuangan: Pengungkapan (PSAK 60)
Bab 8 Segmen Operasi (PSAK 5)
Bab 9 Penyajian Laporan Keuangan (PSAK 1)
Bab 10 Persediaan (PSAK 14)
Bab 11 Laporan Arus Kas (PSAK 2)
Bab 12 Kebijakan Akuntansi, Perubahan Estimasi Akuntansi, dan Kesalahan (PSAK 25)
Bab 13 Peristiwa Setelah Periode Pelaporan (PSAK 8)
Bab 14 Kontrak Konstruksi (PSAK 34)
Bab 15 Pajak Penghasilan (PSAK 46)
Bab 16 Aset Tetap (PSAK 16)
Bab 17 Sewa (PSAK 30)
Bab 18 Pendapatan (PSAK 23)
Bab 19 Imbalan Kerja (PSAK 24)
Bab 20 Akuntansi Hibah Pemerintah dan Pengungkapan Bantuan Pemerintah (PSAK 61)
Bab 21 Pengaruh Perubahan Kurs Valuta Asing (PSAK 10)
Bab 22 Biaya Pinjaman (PSAK 26)
Bab 23 Pengungkapan Pihak-pihak Berelasi (PSAK 7)
Bab 24 Akuntansi dan Pelaporan Program Manfaat Purnakarya (PSAK 18)
Bab 25 Laporan Keuangan Konsolidasian dan Laporan Keuangan Tersendiri (PSAK 4)
Bab 26 Investasi dalam Perusahaan Asosiasi (PSAK 15)
Bab 27 Pelaporan Keuangan dalam Ekonomi Hiperinflasi (PSAK 63)
Bab 28 Bagian Partisipan dalam Ventura Bersama (PSAK 12)
Bab 29 Instrumen Keuangan: Penyajian (PSAK 50)
Bab 30 Laba Per Saham (PSAK 56)
Bab 31 Laporan Keuangan Interim (PSAK 3)
Bab 32 Penurunan Nilai Aset (PSAK 48)
Bab 33 Provisi, Liabilitas Kontinjensi, dan Aset Kontinjensi (PSAK 57)
Bab 34 Aset Takberwujud (PSAK 19)
Bab 35 Instrumen Keuangan: Pengakuan dan Pengukuran (PSAK 55)
Bab 36 Properti Investasi (PSAK 13)
Ibu Ersa, apakah buku ini ada di Gramedia atau melalui pemesanan terlebih dulu?
Terima kasih untuk infonya ibu 🙂
Bukunya tersedia di Gramedia dan beberapa toko buku lainnya atau bisa kontak Penerbit Salemba Empat untuk delivery order. Maaf ya Baru balas. Semoga sudah berhasil mendapatkan bukunya.
Bu Ersa, informasi yang ibu berikan mengenai perkembangan IFRS di dunia international sangat menarik dan edukatif, meskipun saya belum terlalu memahami lebih jauh. tapi paling tidak saya jadi tau dan lebih up to date mengenai perkembangan tersebut. dan untuk bukunya, sepertinya saya wajib dan akan beli bu. hehe… makasih sebelumnya
Ass wr wb, Alhamdulillah Bu Ersa akhirnya saya bisa bertemu Ibu langsung pada acara Halal bi Halal plus Free PPL IFRS Convergence Update in Indonesia and Global tgl 14 Agustus 2013 kemarin, setelah mendengar hal2 penting terkait perkembangan convergence SAK ke IFRS dan informasi tentang websitenya Ibu Ersa saya langsung buka dan Alhamdulillah isinya sangat luar biasa khususnya tentang buku PANDUAN PRAKTIS STANDAR AKUNTANSI KEUANGAN (Berbasis IFRS), 2E. Karena saya ada rencana membuka Komisariat IAI Wilayah Jatim di Kota Madiun (meliputi Kabupaten Pacitan, Ponorogo, Madiun, Magetan, Ngawi dan Nganjuk) dan telah disetujui oleh Direktur Pendidikan dan Sertifikasi (Bapak Deny Poerbadiyanto) dan Ketua IAI Wilayah Jatim (Prof Dr Tjiptohadi) maka bagaimana caranya kalau mau pesan buku ini untuk kami distribusikan ke temen2 kampus di Karesidenan Madiun (STIE Dharma Iswara, Univ. Merdeka Madiun, Univ. Katolik Widya Mandala Madiun, Poltek Negeri Madiun, IKIP PGRI Madiun, Univ. Muhammadiyah Ponorogo, Univ. Merdeka Madiun, Univ. Soeryo Ngawi dll). Terima kasih.
Wss wr wb
Sama-sama Pak Budiono, senang bisa bertemu dengan Bapak. Saya dukung IAI Wilayah Madiun Pak supaya semakin banyak kawan-kawan akuntan yang belajar bersama-sama IAI. Untuk buku bisa kontak Pak Aziz di Salemba Empat di no hp : 0856 948 34185. Nanti kalau saya sudah selesai PhD, undang ke Madiun ya Pak. Saya suka banget pecel Madiun he he he…. kotanya juga sejuuukkk
Ibu Ersa, melalui teman saya Mulyati Karma (FEUI 1973) menginfokan ada keinginan Ibu untuk membeli buku saya yang berjudul The True Global Financial Accounting, buku itu dapat dibeli via online https://tokopedia.link/S7BhUFUN4T. Bila sudah membacanya dengan teliti dan bila perlu mengundang saya ke IAI untuk berdiskusi, in syaaAlloh akan dapat menyimpulkan bahwa Bab 2 s/d Bab 36 yang terdapat pada buku PANDUAN PRAKTIS STANDAR AKUNTANSI KEUANGAN (Berbasis IFRS), 2E tidak diperlukan lagi selamanya untuk menjadi standar akuntansi regional maupun global. semoga kita dapat berdiskusi, aamiin.
Terima kasih untuk komentarnya Pak. Bukunya sedang kami revisi. Semoga dapat dipublikasikan versi terbarunya dalam waktu dekat.
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