TRAINING AKUNTANSI PKBL
TRAINING AKUNTANSI PKBL
Dengan adanya PKBL, BUMN dituntut untuk menjalankan peran seperti lembaga keuangan. Namun ada permasalahan pokok, yaitu tidak semua BUMN memiliki core business di bidang lembaga keuangan. Selain itu, ketentuan akuntansi dan permasalahan yang terkait dengan PKBL tidak diatur secara lugas. IAI (Ikatan Akuntan Indonesia) juga tidak mengeluarkan PSAK (Pernyataan Standar Akuntansi) khusus untuk PKBL. Dengan situasi seperti itu, disarankan untuk penggunaan berbagai PSAK yang terkait dengan sifat transaksi PKBL tersebut.
Pelatihan ini bertujuan untuk menggali lebih dalam tentang berbagai PSAK yang telah diterbitkan oleh IAI yang “lebih dekat” terkait dengan PKBL. Pembahasan terkait dengan PSAK 31, PSAK 54, dan PSAK 45. Pembahasan tentang berbagai PSAK di atas terkait dengan definisi, klasifikasi, pengakuan, pengukuran, dan pengungkapan. Berikut ini adalah materi pokok yang dibahas dalam kursus ini.
MATERI TRAINING AKUNTANSI DAN PAJAK
MENGENAL PSAK
a) Sejarah Standar Akuntansi Keuangan
b) PSAK dan prinsip akuntansi berterima umum
KONSEP POKOK STANDAR AKUNTANSI
a) Uniformity dalam Standar
Pengertian Uniformity
Klasifikasi Events
Klasifikasi Uniformity
Uniformity dalam PSAK
b) Pengakuan
Definisi Pengakuan
Kriteria Pengakuan
c) Pengukuran
Definisi Pengukuran
Kriteria Pengukuran
d) Pengungkapan
Definisi Pengungkapan
Alternatif Pengungkapan
PSAK 31: Akuntansi Perbankan
a) Pengakuan dan Pengukuran Perkreditan
b) Kebijakan Akuntansi Perbankan
c) Akuntansi Kredit yang Diberikan
d) Pengakuan Pendapatan dan Bunga
e) Restrukturisasi Kredit
PSAK 54: Akuntansi Restrukturisasi Utang Piutang Bermasalah
a) Tujuan
b) Ruang Lingkup
c) Definisi
d) Akuntansi Debitur
Pelunasan Utang Melalui Pengalihan Aset
Pelunasan Utang Melalui Penyerahan Saham
Modifikasi Persyaratan Utang
Kombinasi Berbagai Cara Restrukturisasi Utang Bermasalah
Hal-hal yang Berkaitan
Pengungkapan oleh Debitur
e) Akuntansi Kreditur
Pelunasan Penuh Piutang Melalui Pengalihan Aset
Modifikasi Persyaratan Piutang
Kombinasi Berbagai Cara Restrukturisasi Piutang Bermasalah
Hal-hal yang Berkaitan
Pergantian atau Penambahan Debitur
Pengungkapan oleh Kreditur
PSAK 45: Pelaporan Keuangan Organisasi Nirlaba
a) Tujuan
b) Ruang Lingkup
c) Definisi
d) Tujuan Laporan Keuangan
e) Laporan Keuangan Organisasi Nirlaba
f) Laporan Posisi Keuangan
Tujuan Laporan Posisi Keuangan
Klasifikasi Aktiva dan Kewajiban
Klasifikasi Aktiva Bersih Terikat atau Tidak Terikat
g) Laporan Aktivitas
Tujuan dan Fokus Laporan Aktivitas
Perubahan Kelompok Aktiva Bersih
Klasifikasi Pendapatan, Beban, Keuntungan, dan Kerugian
Informasi Pendapatan dan Beban
Informasi Pemberian Jasa
h) Laporan Arus Kas
Tujuan Laporan Arus Kas
Klasifikasi Penerimaan dan Pengeluaran Kas
B.PESERTA TRAINING AKUNTANSI PERPAJAKAN
Pelatihan ini ditujukan kepada pengelola keuangan pkbl, internal auditor maupun pengusaha ukm, pembina ukm dan bagian administrasi & keuangan ukm.
| Jadwal/Agenda Pelatihan |
|---|
| - 8-10 Januari 2022 - 15-17 Februari 2022 - 22-24 Maret 2022 - 19-21 April 2022 - 10-12 Mei 2022 - 21-23 Juni 2022 - 19-21 Juli 2022 - 9-11 Agustus 2022 - 20-22 September 2022 - 18-20 Oktober 2022 - 8-10 November 2022 - 6-8 Desember 2022 - 27-29 Desember 2022 |
| Fasilitas | Metode Pelatihan |
|---|---|
| - FREE Airport pickup service (Gratis Antar jemput Hotel/Bandara/Stasiun/Terminal) - FREE TransporsiPeserta ke tempat pelatihan . - Module atau Handout - FREE Flashdisk - Sertifikat - FREE Bag or bagpackers (Tas Training) - Training Kit (Dokumentasi photo, Blocknote, ATK, etc) - 2x Coffe Break & 1 Lunch, Dinner - FREE Souvenir Exclusive - Training room full AC and Multimedia | - Presentasi - Diskusi - Case Study - Simulation - Evaluation (Pre and Post Test) - Kunjungan/Praktek (Menyesuaikan/tentative) |
| Catatan: |
|---|
| Hotel untuk pelatihan ada beberapa pilihan seperti Hotel Ibis, Hotel Aston, Hotel Amaris, Hotel Cavinton, Hotel Hyatt, Hotel Grand Aston, Novotel, Hotel Harris, Hotel 101, Hotel Grand Mercure,Ritz Carlton, Hotel Ibis Style dan masih banyak pilihan menarik lainnya. Apabila perusahaan membutuhkan paket in house training anggaran investasi pelatihan dapat menyesuaikan dengan anggaran perusahaan. Dapatkan harga spesial untuk pengiriman minimal 3 peserta dari perusahaan yang sama dan dapatkan private class untuk kebutuhan pelatihan yang exclusive. Informasi lebih lanjut bisa menghubungi kami di 085290951223 atau email infodiklat.indonesia@gmail.com |
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International Programs and Drug Policy Research Center — RAND.
Stocks and shares are primarily issued for raising funds from the general investors and these funds are either used by the private companies for business expansion or are used by the government.
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There are so many certification courses are also available.
Advice to use intuition, approaches with quantitative analysis and automated trading are some of the approaches and strategies applied.
Here the biggest advantage is that since all the terms of a listed futures contract are structured by the exchange, you cannot offset your contract and get out of your obligation by buying or selling an opposing contract before the settlement date.
The vital driver for this has actually happened to be the need for international providers to ‘manipulate as well as coordinate’ operations, adequately replicating the head building society as well as methods in overseas subsidiaries, guaranteing the company functions uniformly throughout the globe.
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Chen, James (August 21, 2019).
These programs vary in terms of compensation and benefits, including which injuries and illnesses are covered.
The Spinning of the meat in the right position and at a proper temperature can all be done well only by the experts.
Local fire officials reported the breach.
Atienza, Kyle Aristophere T. (September 23, 2021).
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Finally, the Jefferson administration believed that the circuit court docket didn’t have the proper to enforce a writ of mandamus.
His skill set is so specific and special that there are not more than 20-30 jobs available in this country.
PIP allows clients with broker guarantees on the first penny of price improvement a small period to improve upon available prices.
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The Oklahoman. Norman, Oklahoma: Oklahoma Publishing Firm.
In most conditions you might have to ship out a letter by the use of the mail to consult in your info.
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7.0 billion in U.S.
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When you create a system to allocate your funds, your system ought to let you know precisely how many shares of each ETF to buy so you’re not under- or over-investing.
But, just as you pay interest on颅 a home loan, car loan or credit card, banks pay interest on the money they borrow.
The same is true in trading.
Debt Funds: These are the instruments that invest in bonds, money market securities, Treasury bills, etc.
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New-York Tribune. October 21, 1923.
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