Accounting Standards (IAS)

Accounting Standards (IAS)

February 23, 2026

Jadwal Pelatihan Accounting Standards (IAS)

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Accounting Standards (IAS)

DESKIPSI Accounting Standards (IAS)

Dalam lingkungan bisnis global, penerapan standar akuntansi internasional menjadi kebutuhan utama untuk memastikan transparansi, konsistensi, dan keterbandingan laporan keuangan. International Accounting Standards (IAS) merupakan bagian dari standar pelaporan keuangan internasional yang diterbitkan oleh International Accounting Standards Board (IASB).

IAS digunakan secara luas sebagai dasar penyusunan laporan keuangan di berbagai negara dan menjadi fondasi bagi pengembangan IFRS (International Financial Reporting Standards). Pemahaman yang memadai terhadap IAS sangat penting bagi perusahaan yang:

Beroperasi secara internasional
Memiliki investor asing
Terdaftar di pasar modal
Mengadopsi atau mengonvergensi standar lokal dengan IFRS

Kurangnya pemahaman terhadap IAS dapat menyebabkan:

Kesalahan pengakuan dan pengukuran transaksi
Salah saji laporan keuangan
Temuan audit signifikan
Risiko kepatuhan terhadap regulator

Oleh karena itu, pelatihan ini dirancang untuk memberikan pemahaman komprehensif mengenai prinsip, struktur, dan penerapan utama standar IAS dalam praktik bisnis.

TUJUAN Accounting Standards (IAS)

Setelah mengikuti pelatihan ini, peserta mampu:

Memahami struktur dan kerangka kerja IAS/IFRS
Menjelaskan prinsip pengakuan dan pengukuran dalam IAS
Mengidentifikasi standar IAS yang relevan dengan bisnis
Menerapkan standar IAS dalam penyusunan laporan keuangan
Mengantisipasi dampak perubahan standar terhadap laporan keuangan

**MATERI Training Accounting Standards (IAS) Accounting Standards (IAS)**

Introduction to IAS & IFRS Framework

Sejarah dan perkembangan IAS
Struktur IAS dan IFRS
Conceptual Framework
Prinsip accrual & going concern

Presentation of Financial Statements

IAS 1 – Presentation of Financial Statements
Struktur laporan keuangan
Disclosure requirements

Key IAS Standard

IAS 2 – Inventories
IAS 7 – Statement of Cash Flows
IAS 16 – Property, Plant and Equipment
IAS 36 – Impairment of Assets
IAS 38 – Intangible Assets

Revenue & Financial Instruments (Overview)

Prinsip pengakuan pendapatan
Pengantar instrumen keuangan
Pengukuran fair value

Accounting Policies & Changes

IAS 8 – Accounting Policies, Changes in Accounting Estimates and Errors
Restatement & disclosure

Case Study & Practical Exercise

Analisis penerapan IAS dalam laporan keuangan
Studi kasus salah saji dan koreksi
Diskusi dampak perubahan standar

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Topik Training	: Accounting Standards (IAS)
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