PT TIMMINS KONSULTAN UTAMA
2017
[email protected] || consult-timmins.com
13 - 15 December 9.00 AM - 5.00 PM Jakarta, Indonesia
IFRS Workshop by INDUSTRY EXPERT For Further Queries:
[email protected] 081 598 598 25 (Whatsapp)
PT Timmins Konsultan Utama 1 Website: consult-timmins.com
IFRS Course Outline Duration
3 Days (25 sessions, per 45 minute session)
Short description
International IFRS implementation has been conducted in various parts of the world in an effort to strengthen the global financial architecture and seek long-term solutions. Starting January 1, 2012 Indonesia started implementing IFRS, both in corporate and government environment. IFRS convergence into PSAK has major implications for the business world, especially in accounting data. The impact of IFRS implementation does not only cover accounting issues, but also other issues such as taxation, finance, management reporting systems, investments, employee / management compensation, and performance indicators. Adopting IFRS will increase the credibility and usefulness of financial statements, improve financial transparency, reduce capital costs by opening up opportunities for fund raising through the capital market.
Objective
1. Understand the history of IFRS and the importance of IFRS implementation 2. Understand IFRS convergence and financial accounting standards applicable in Indonesia 3. Understand the scope and concept of IFRS 4. Understand the basic framework of preparation and presentation of financial statements in IFRS 5. Understand the accounting treatment in IFRS 6. Understand the concept of reporting and disclosure within IFRS 7. Understand the application of the concept of IFRS in the activities of the company
Methodology
Methods of lectures & questions – answer in understanding concepts, and practice / case studies in deepening techniques of application. At the end of the workshop the participants will be directed to create an action plan, determine the plan to be applied to the company.
Target group
Staff / officers of Accounting and Finance departments or parties concerned about financial statements
Prerequisite • • • • • •
Understand the concept of basic and intermediate financial accounting concepts Understand concept of financial reporting Understand about revenue and account receivable Understand about expenses and liabilities Understand about fixed asset and inventory Understanding of tax accounting
Modules
2
1. IFRS history & overview 2. Indonesia financial accounting standard & IFRS convergence 3. The Conceptual Framework for Financial Reportinng ( Kerangka dasar penyusunan dan penyajian laporan keuangan ) • The objective of financial reporting, basic assumptions, the qualitative characteristics of useful financial information, elements of financial statements 4. The concept of presentation of IFRS-based financial statements includes: statement of financial position, statements of comprehensive income, statement of changes in equity, cash flow statement and notes to financial statements. • IAS 1 Presentation of Financial Statements ( PSAK 1 Penyajian Laporan Keuangan ) • IAS 7 Statement of Cash Flows ( PSAK 2 Laporan Arus Kas ) • IAS 34 Interim Financial Reporting (PSAK 3 Laporan Keuangan Interim ) 5. The definition, recognition and measurement, measurement, presentation and disclosure of group accounts of assets and liabilities accounts • IAS 16 Property, Plant and Equipment ( PSAK 16 Aset tetap ) • IAS 40 Investment Property ( PSAK 13 Properti investasi ) • IFRS 5 Non-current Assets Held for Sale and Discontinued Operations (PSAK 58 Aset tidak lancar yang dimiliki untuk dijual dan operasi yang dihentikan ) • IAS 38 Intangible Assets ( PSAK19 Aset tidak berwujut ) • IAS 2 Inventories ( PSAK 14 Persediaan ) • IAS 28 Investment in Associates (PSAK 15 Investasi pada Entitas Asosiasi) • IAS 37 Provisions, Contingent Liabilities and Contingent Assets ( PSAK 57 Provisi, liabilitas Kontijensi dan Aset Kontijensi ) 6. The definition, recognition and measurement, measurement, presentation and disclosure of group accounts of revenue & expense account • IAS 18 Revenue ( PSAK 23 Pendapatan ) • IAS 36 Impairment of Assets ( PSAK 48 Penurunan Nilai Aset ) • IAS 23 Borrowing Costs ( PSAK 26 Biaya Pinjaman ) • IAS 17 Leases ( PSAK 30 Sewa ) • IAS 19 Employee Benefits ( PSAK 24 Imbalan kerja ) • IAS 12 Income Taxes ( PSAK 46 Pajak Penghasilan ) 7. The definition, recognition and measurement, measurement, presentation and disclosure of events and special transactions • IAS 10 Event after the reporting Period ( PSAK 8 Peristiwa Setelah Periode Pelaporan ) • IAS 21 The Effects of Changes in Foreign Exchange Rates ( PSAK 10 Pengaruh Perubahan Nilai Tukar Valuta Asing ) • IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors ( PSAK 25 Kebijakan Akuntansi, Perubahan Estimasi Akuntansi dan Kesalahan ) • IAS 24 Related Party Disclosures ( PSAK 7 Pengungkapan Pihak-Pihak yang Berelasi )
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Contact Information PT TIMMINS KONSULTAN UTAMA IDX Building, Tower 2, 17th Floor, Jl. Jend. Sudirman Kav 52-53, Jakarta 12190 Tel: 021 - 5291 - 7494 Fax: 021 - 515 - 7799 Mobile: 081 598 598 25
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