Download International Financial Reporting Standards (IFRS): Pros and. Cons for ... Jurnal. Akuntansi dan Keuangan, Vol.13 No.1: 37-46. Gamayuni, Rindu R. (2009).
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Download adopsi, tahap persiapan akhir dan tahap implementasi. Tahap adopsi dilakukan pada periode 2008-2011 meliputi aktivitas adopsi seluruh IFRS ke. PSAK, persiapan infrastruktur, evaluasi terhadap PSAK yang berlaku. Pada 2009 proses adopsi
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Hong Kong Financial Reporting Standards Update Section I.
New and amended Standards and Interpretations issued that are applicable to December 2015 year-end Effective date HKAS 19 (2011) Amendment Defined Benefit Plans: Employee Contributions Accounting periods beginning on or after 1 July 2014 Annual Improvements Project Annual Improvements 2010-2012 Cycle Accounting periods beginning on or after 1 July 2014 Annual Improvements Project Annual Improvements 2011-2013 Cycle Accounting periods beginning on or after 1 July 2014 Section II.
New and amended Standards and Interpretations issued that are effective subsequent to December 2015 year-end, but may be adopted early Effective date Annual Improvements Project Annual Improvements 2012-2014 Cycle Accounting periods beginning on or after 1 January 2016 HKFRS 14 Regulatory Deferral Accounts Accounting periods beginning on or after 1 January 2016 HKFRS 10 and HKAS 28 Sale or Contribution of Assets between an A date to be determined by the Amendment Investor and its Associate or Joint Venture IASB HKFRS 10, HKFRS 12 and Investment Entities: Applying the Consolidation Accounting periods beginning HKAS 28 Amendment Exception on or after 1 January 2016 HKFRS 11 Amendment Accounting for Acquisitions of Interests in Joint Accounting periods beginning Operations on or after 1 January 2016 HKAS 1 Amendment Disclosure Initiative Accounting periods beginning on or after 1 January 2016 HKAS 16 and HKAS 38 Clarification of Acceptable Methods of Accounting periods beginning Amendment Depreciation and Amortisation on or after 1 January 2016 HKAS 16 and HKAS 41 Agriculture: Bearer Plants Accounting periods beginning Amendment on or after 1 January 2016 HKAS 27 Amendment Equity Method in Separate Financial Statements Accounting periods beginning on or after 1 January 2016 HKFRS 15 Revenue from Contracts with Customers Accounting periods beginning on or after 1 January 2018 HKFRS 9 Financial Instruments Accounting periods beginning on or after 1 January 2018
References on the above new and amended Standards and Interpretations 1.
Deloitte – IFRS in your Pocket 2015 http://www.iasplus.com/en/publications/global/ifrs-in-your-pocket/2015
2.
EY – IFRS Update of standards and interpretations in issue at 30 September 2015 http://www.ey.com/Publication/vwLUAssets/IFRS_Update_of_standards_and_interpretations_in_issue_at _30_September_2015/$File/CTools-Update-Sept2015.pdf
3.
PwC – A practical guide to new IFRS for 2015 http://www.pwchk.com/home/eng/ifrs_in_depth_may2015.html
