International Financial Reporting Standards ( IFRS)

IFRS adalah standar yang digunakan sebagai pedoman untuk pelaporan keuangan global. Lengkapnya begini, International Financial Reporting Standards (IFRS) adalah Standar, Interpretasi dan Kerangka Kerja dalam rangka Penyusunan dan Penyajian Laporan Keuangan yang diadopsi oleh International Accounting Standards Board (IASB).

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Banyak standar membentuk bagian dari IFRS. Sebelumnya IFRS ini lebih dikenal dengan nama International Accounting Standards (IAS). IAS yang diterbitkan antara tahun 1973 dan 2001 oleh Board of the International Accounting Standards Committee (IASC). Pada tahun 2000 anggota Badan ini menyetujui restrukturisasi IASC dan Konstitusi (Anggaran Dasar) baru IASC. Pada bulan Maret 2001, IASC Trustee mengesahkan Bagian B Konstitusi baru IASC dan mendirikan sebuah perusahaan nirlaba Delaware, bernama International Accounting Standards Committee Foundation, untuk mengawasi IASB. Pada tanggal 1 April 2001, IASB yang baru dibentuk mengambil alih dari IASC tanggung jawab untuk menetapkan Standar Akuntansi Internasional. Dalam pertemuan pertama Dewan baru itu mengadopsi IAS dan SICs yang sudah ada. Kemudian IASB terus melanjutkan pengembangan standar akuntansi international dengan menyebut standar baru mereka itu dengan sebutan International Financial Reporting Standards (IFRS) .

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Oleh karena itu, International Financial Reporting Standards ini terdiri dari:

1. International Financial Reporting Standards (IFRS) - standar yang dikeluarkan setelah tahun 2001

2. International Accounting Standards(IAS) - standar yang diterbitkan sebelum tahun 2001

3. Interpretations originated from the International Financial Reporting Interpretations Committee (IFRIC) - yang diterbitkan setelah tahun 2001

4. Standing Interpretations Committee (SIC) - yang diterbitkan sebelum 2001

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IFRS statements yang masih berlaku:

1. IFRS 1 First time Adoption of International Financial Reporting Standards
2. IFRS 2 Share-based Payment
3. IFRS 3 Business Combinations
4. IFRS 4 Insurance Contracts
5. IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
6. IFRS 6 Exploration for and Evaluation of Mineral Resources
7. IFRS 7 Financial Instruments: Disclosures
8. IFRS 8 Operating Segments
9. IFRS 1: Presentation of Financial Statements
10. IFRS 2: Inventories
11. IFRS 7: Cash Flow Statements
12. IFRS 8: Accounting Policies, Changes in Accounting Estimates and Errors
13. IFRS 10: Events After the Balance Sheet Date
14. IFRS 11: Construction Contracts
15. IFRS 12: Income Taxes
16. IFRS 14: Segment Reporting (superseded by IFRS 8 on January 1, 2008)
17. IFRS 16: Property, Plant and Equipment
18. IFRS 17: Leases
19. IFRS 18: Revenue
20. IFRS 19: Employee Benefits
21. IFRS 20: Accounting for Government Grants and Disclosure of Government Assistance
22. IAS 21: The Effects of Changes in Foreign Exchange Rates
23. IAS 23: Borrowing Costs
24. IAS 24: Related Party Disclosures
25. IAS 26: Accounting and Reporting by Retirement Benefit Plans
26. IAS 27: Consolidated Financial Statements
27. IAS 28: Investments in Associates
28. IAS 29: Financial Reporting in Hyperinflationary Economies
29. IAS 31: Interests in Joint Ventures
30. IAS 32: Financial Instruments: Presentation (Financial instruments disclosures are in IFRS 7 Financial Instruments: Disclosures, and no longer in IAS 32)
31. IAS 33: Earnings Per Share
32. IAS 34: Interim Financial Reporting
33. IAS 36: Impairment of Assets
34. IAS 37: Provisions, Contingent Liabilities and Contingent Assets
35. IAS 38: Intangible Assets (summary)
36. IAS 39: Financial Instruments: Recognition and Measurement
37. IAS 40: Investment Property
38. IAS 41: Agriculture
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Daftar Interpretasi:
1. Preface to International Financial Reporting Interpretations (Updated to January 2006)

2. IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities (Updated to January 2006)

3. IFRIC 7 Approach under IAS 29 Financial Reporting in Hyperinflationary Economies (Issued February 2006)

4. IFRIC 8 Scope of IFRS 2 (Issued February 2006) - has been eliminated with Amendments issued to IFRS 2

5. IFRIC 9 Reassessment of Embedded Derivatives (Issued April 2006)
6. IFRIC 10 Interim Financial Reporting and Impairment (Issued November 2006)

7. IFRIC 11 IFRS 2-Group and Treasury Share Transactions (Issued November 2006) - has been eliminated with Amendments issued to IFRS 2

8. IFRIC 12 Service Concession Arrangements (Issued November 2006)
9. IFRIC 13 Customer Loyalty Programmes (Issued in June 2007)

10. IFRIC 14 IAS 19 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction (issued in July 2007)

11. IFRIC 15 Agreements for the Construction of Real Estate (issued in July 2008)
12. IFRIC 16 Hedges of a Net Investment in a Foreign Operation (issued in July 2008)
13. IFRIC 17 Distributions of Non-cash Assets (issued in November 2008)
14. IFRIC 18 Transfers of Assets from Customers (issued in January 2009)
15. SIC 7 Introduction of the Euro (Updated to January 2006)
16. SIC 10 Government Assistance-No Specific Relation to Operating Activities (Updated to January 2006)
17. SIC 12 Consolidation-Special Purpose Entities (Updated to January 2006)

18. SIC 13 Jointly Controlled Entities-Non-Monetary Contributions by Venturers (Updated to January 2006)

19. SIC 15 Operating Leases-Incentives (Updated to January 2006)
20. SIC 21 Income Taxes-Recovery of Revalued Non-Depreciable Assets (Updated to January 2006)

21. SIC 25 Income Taxes-Changes in the Tax Status of an Entity or its Shareholders (Updated to January 2006)

22. SIC 27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease (Updated to January 2006)

23. SIC 29 Disclosure-Service Concession Arrangements (Updated to January 2006)
24. SIC 31 Revenue-Barter Transactions Involving Advertising Services (Updated to January 2006)
25. SIC 32 Intangible Assets-Web Site Costs (Updated to January 2006)

26. SIC 33 Consolidation and equity method - Potential voting rights and allocation of ownership interests

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Itu adalah daftar IFRS dan implementasi. Semua panduan untuk pelaporan keuangan global tersedia di situ.

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The IASB masih mengerjakan beberapa proyek pengaturan (standar) dalam penyelesaian. Banyak pekerjaan itu yang diarahkan pada konvergensi dengan US GAAP, termasuk Indonesia. Proses konvergensi diharapkan akan selesai pada 2011 sampai 2014.

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by Sahat Parlindungan Simarmata - www.sahatsimarmata.com