Perkembangan Terkini IFRS

DALAM RANGKA PERSIAPAN UNTUK KONVERJENSI,MENUJU TAHAP IMPLEMENTASI TAHUN 2012

Pada tahun 2009 rencana adopsi IFRS terdiri dari:
01. IFRS 2 – Share Based Payments
02. IFRS 3 – Business Combination
03. IFRS 4 – Insurance Contracts
04. IFRS 5 – Non –current Assets Held for Sale and Discontinued Operations
05. IFRS 6 – Exploration for and Evaluation of Mineral Resources
06. IAS 1 – Presentation of Financial Statements
07. IAS 12 – Income Taxes
08. IAS 21 – The effects of Changes in Foreign Exchange Rates
09. IAS 23 – Borrowing Costs
10. IAS 26 – Accounting and Reporting by Retirement Benefits Plans
11. IAS 27 – Consolidated and separate financial statements
12. IAS 31 – Interest in Joint Ventures( Joint Arrangement)
13. IAS 36 – Impairment of Assets
14. IAS 37 – Provisions, contingent liabilities and contingent assets
15. IAS 38 – Intangible Assets
16. Adopsi & revisi standar-standar tentang Instrumen Keuangan; IFRS 7,IAS 32, IAS 39
17. IAS 7 – Cash Flows Statement
18. IAS 20 – Accounting for Government Grants and Disclosure of Government Assistance
19. IAS 24 – Related Party Disclosures
20. IAS 29 – Financial Reporting in Hyperinflationary Economies
21. IAS 33 – Earnings per Share
22. IAS 34 – Interim Financial Reporting
23. IAS 41 – Agriculture

Drafts PSAK) terdiri dari:
1. Draft ED PSAK 26 (revisi) tentang biaya pinjaman
2. Draft ED PSAK 58 (revisi) tentang aset tidak lancar yang dimiliki untuk dijual dan operasi yang dihentikan
3. Draft ED PSAK tentang instrumen keuangan – pengungkapan
4. Draft ED – UKM
5. Perkembangan IFRS 2009

Dalam tahun 2009 beberapa IFRS dilakukan revisi yaitu:
1. IAS 1 – Presentation of Financial Statements
2. IAS 23 – Borrowing Costs
3. IAS 27 – Consolidated and separate financial statements
4. IAS 28 – Investments in Associates
5. IAS 31 – Investments in Joint Ventures
6. Amend IAS 32 & IAS 1 – Puttable instruments & obligations arising on liquidation
7. IFRS 3 – Business Combinations
8. IFRS 8 – Operating Segments
9. IFRIC 15, 16 dan 17