Online Training – Accounting Overview dan Update PSAK Terbaru PSAK 72 & PSAK 73

Online Training – Accounting Overview dan Update PSAK Terbaru PSAK 72 & PSAK 73

February 3, 2026

Jadwal Pelatihan Online Training – Accounting Overview dan Update PSAK Terbaru PSAK 72 & PSAK 73

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Online Training – Accounting Overview dan Update PSAK Terbaru PSAK 72 & PSAK 73

TUJUAN Accounting Overview dan Update PSAK Terbaru PSAK 72 & PSAK 73

Memastikan peserta memahami subtansi dan implikasi PSAK 71, 72, 73.
Membekali peserta dengan kemampuan menyusun jurnal transisi, estimasi ECL, dan kalkulasi liabilitas sewa.
Menguatkan kapasitas tim keuangan agar siap menghadapi audit dan uji tuntas investor.

**MATERI Training Online – Accounting Overview dan Update PSAK Terbaru PSAK 72 & PSAK 73 Accounting Overview dan Update PSAK Terbaru PSAK 72 & PSAK 73**

1. Kerangka Konvergensi IFRS & Timeline Adopsi SAK

2. Transisi PSAK 71:

Klasifikasi aset keuangan (AC / FVOCI / FVTPL)
Model ECL 3 tahap (stage 1–3)
Praktik pembuatan overlay cadangan kredit

3. Transisi PSAK 72:

Lima langkah pengakuan pendapatan
Penanganan variable consideration dan hak retur
Kontrak multiperioda & modification accounting

4. Transisi PSAK 73:

Identifikasi sewa vs layanan
Perhitungan aset ROU dan liabilitas sewa
Akuntansi sale and leaseback dan sewa jangka pendek

5. Penyusunan Kebijakan Akuntansi & Catatan

6. Pengaruh pada KPI & Covenants

Dampak rasio leverage, EBITDA, dan capital adequacy

7. Workshop Studi Kasus

Bank, telko, manufaktur, dan pemerintah daerah

8. Audit & Disclosure

Persyaratan pengungkapan, sensitivity analysis, dan manajemen perubahan

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