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Akuntansi Asuransi : Industri Asuransi Tidak Siap?
Oleh: Ersa Tri Wahyuni dan Yenny Agapitasari*
Ketidaksiapan pelaku industri asuransi di Indonesia menunjukkan bahwa proses konvergensi IFRS di negara-negara emerging seperti Indonesia bukanlah hal yang mudah. Sebelum konvergensi IFRS, akuntansi industri asuransi diatur dalam PSAK 28: Akuntansi Asuransi Kerugian dan PSAK 36: Akuntansi Asuransi Jiwa. Mengikuti gelombang konvergensi IFRS, DSAK-IAI mengadopsi IFRS 4 (Fase 1) Insurance Contract menjadi PSAK 62: Kontrak Asuransi. Mengingat pada tahun 2011 IASB sudah hampir selesai merevisi IFRS 4 (Fase 2), maka DSAK-IAI juga merevisi PSAK 28 (R 2011): Akuntansi Kontrak Asuransi Kerugian dan PSAK 36 (R 2011): Akuntansi Kontrak Asuransi Jiwa dengan mengakomodir beberapa ketentuan dalam IFRS 4 (fase 2) terkait dengan liabilitas manfaat polis masa depan untuk menjembantani ketentuan di IFRS 4 Fase 1 dan Fase 2. (more…)
The Evolution of Goodwill Accounting: 1970-2005 and The Lesson Learned
By: Ersa Tri Wahyuni
This piece was written back in 2006 where I am still fascinated by Goodwill Accounting. My research interest has been developed, but goodwill accounting is always an interesting issue to follow… occasionally…
I love history… and I love accounting… please enjoy the goodwill accounting from a humble accounting historian perspective.
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Goodwill appears in the balance sheet of a company when a business purchases another business and pays for more than the fair value of the specifically identified net assets of the acquiree. In United States, where accounting standards are more advanced than in most other countries, goodwill has been reported for more than 100 years, but before the 1970s there was no single accounting and financial treatment for goodwill (Kintzele et.al, 2005). (more…)
Penerapan IFRS Efisienkan Penyusunan Laporan Keuangan
Medan (ANTARA News) - Direktur Teknis Ikatan Akuntan Indonesia Ersa Tri Wahyuni menilai, penerapan standar laporan akuntansi internasional atau IFRS ke dalam pernyataan standar akutansi keuangan bermanfaat menciptakan efisiensi penyusunan laporan keuangan.
“Ada beberapa manfaat yang bisa diperoleh dari konvergensi IFRS (International Financial Reporting Standard) ke dalam PSAK (Pernyataan Standar Akutansi Keuangan), di antaranya menciptakan efisiensi penyusunan laporan keuangan,” katanya di Medan, Rabu. (more…)
Pengunjung dari Belahan Negara
Article in English »
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RI workers at risk of losing service jobs in ASEAN race
by Linda Yulisman, The Jakarta Post, Jakarta | Business | Mon, May 26 2014, 10:10 AM Never before has Feby, 31, been as worried about…
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Case Study of Indonesia
This short case study was published in ACCA Magazine: “Accountancy Futures”, 07 edition, August 2013. Page 37. http://issuu.com/accaglobal_publications/docs/af_aug13_comp_rgb_150/38 Indonesia has been converging with IFRS since 2008. Indonesian…
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The Evolution of Goodwill Accounting: 1970-2005 and The Lesson Learned
By: Ersa Tri Wahyuni This piece was written back in 2006 where I am still fascinated by Goodwill Accounting. My research interest has been developed,…
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Toastmasters aim to produce better speakers
Aparna Bansal, The Jakarta Post, Jakarta | Life | Mon, July 07 2008, 10:31 AM It is close to 7 p.m. on a Thursday night.…
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OUT OF THE SHADOWS
This article is published in ACCA Magazine : Accounting and Business (AB) International Edition, July 2012. The magazine can be downloaded from www.accaglobal.com/abAs IFRS Convergence…