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tabindex=\"0\">Article<\/a><\/li><\/ul><\/div><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-ffd19b8\" data-id=\"ffd19b8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c47a27f elementor-widget elementor-widget-text-editor\" data-id=\"c47a27f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.7.8 - 02-10-2022 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#818a91;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#818a91;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p><strong><a href=\"https:\/\/kapsarjendanrekan.co.id\/sarjen\/sarjen\/Home\"><span style=\"color: #3053af;\">Home<\/span><\/a> &gt; Media Centre &gt; <a href=\"http:\/\/www.kapsarjendanrekan.co.id\/sarjen\/news\">News<\/a><\/strong><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a37c040 elementor-widget__width-inherit elementor-widget elementor-widget-image\" data-id=\"a37c040\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"410\" height=\"275\" src=\"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-content\/uploads\/2022\/10\/News-Mengenal-e1665476025978.png\" class=\"attachment-full size-full\" alt=\"\" srcset=\"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-content\/uploads\/2022\/10\/News-Mengenal-e1665476025978.png 410w, https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-content\/uploads\/2022\/10\/News-Mengenal-e1665476025978-300x201.png 300w, https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-content\/uploads\/2022\/10\/News-Mengenal-e1665476025978-24x16.png 24w, https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-content\/uploads\/2022\/10\/News-Mengenal-e1665476025978-36x24.png 36w, https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-content\/uploads\/2022\/10\/News-Mengenal-e1665476025978-48x32.png 48w\" sizes=\"auto, (max-width: 410px) 100vw, 410px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6884ed6 elementor-widget elementor-widget-html\" data-id=\"6884ed6\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<?php echo get_the_date();?>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ab1f881 elementor-widget elementor-widget-text-editor\" data-id=\"ab1f881\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Oktober 11th, 2022<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-031fc0c elementor-widget elementor-widget-heading\" data-id=\"031fc0c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.7.8 - 02-10-2022 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h2 class=\"elementor-heading-title elementor-size-large\">Mengenal IFRS 17, Standar Pelaporan Keuangan Internasional<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-32e6113 elementor-widget elementor-widget-text-editor\" data-id=\"32e6113\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>International Financial Reporting Standards (IFRS) adalah seperangkat standar akuntansi yang dikembangkan oleh International Accounting Standards Board (IASB) yang menjadi standar global untuk penyusunan laporan keuangan perusahaan publik. IFRS didirikan untuk menciptakan bahasa akuntansi yang umum, sehingga bisnis dan laporan keuangannya dapat konsisten dari perusahaan ke perusahaan atau negara ke negara. IASB sendiri adalah badan pengaturan standar akuntansi independen, yang berbasis di London. Lembaga ini terdiri dari 15 anggota dari sembilan negara, termasuk Amerika Serikat. IASB mulai beroperasi pada tahun 2001 ketika berhasil di Komite Standar Akuntansi Internasional. IASB didanai oleh kontribusi dari perusahaan akuntansi utama, lembaga keuangan swasta dan perusahaan industri, bank sentral, pendanaan nasional, dan organisasi internasional dan lembaga profesional lainnya di seluruh dunia.<\/p><p>Sama seperti GAAP (Generally Accepted Accounting Principles) yang umumnya digunakan di Amerika serikat, IFRS dirancang untuk membawa konsistensi pada bahasa akuntansi, praktik dan pernyataan, dan untuk membantu bisnis dan investor membuat analisis dan keputusan keuangan yang terdidik. IFRS Foundation menetapkan standar untuk \u201cmembawa transparansi, akuntabilitas, dan efisiensi ke pasar keuangan di seluruh dunia, menumbuhkan kepercayaan, pertumbuhan, dan stabilitas keuangan jangka panjang dalam ekonomi global.\u201d Perusahaan mendapat manfaat dari IFRS karena investor lebih cenderung memberikan modal ke perusahaan jika praktik bisnis perusahaan transparan.<\/p><p>Dengan mengadopsi IFRS, sebuah bisnis dapat menyajikan laporan keuangannya dengan dasar yang sama dengan pesaing asingnya, membuat perbandingan menjadi lebih mudah. Selanjutnya, perusahaan dengan anak perusahaan di negara-negara yang memerlukan atau mengizinkan IFRS mungkin dapat menggunakan satu bahasa akuntansi (kerangka akuntansi) di seluruh perusahaan. Perusahaan juga mungkin perlu beralih ke IFRS jika mereka adalah anak perusahaan dari perusahaan asing yang menggunakan IFRS, atau jika mereka memiliki investor asing yang menggunakan IFRS. Perusahaan juga dapat memperoleh manfaat dengan menggunakan IFRS jika mereka ingin mengumpulkan modal di luar negeri.<\/p><p>International Accounting Standards Board (IASB) telah meluncurkan IFRS 17 yang mengatur perlakuan akuntansi secara internasional. IFRS 17 ini menggantikan IFRS 4 yang sudah ada sejak 2005. IFRS 17 adalah standar akuntansi keuangan yang dikeluarkan International Financial Reporting System (IFRS) board yang mengatur perlakuan akuntansi yang disepakati secara internasional untuk kontrak-kontrak asuransi.<\/p><p>Tujuan umum dari IFRS 17 adalah untuk menyediakan accounting model yang lebih berguna dan konsisten untuk kontrak asuransi yang diterbitkan oleh entitas sehingga dapat meningkatkan komparabilitas laporan keuangan. IFRS 17 menetapkan prinsip untuk pengakuan, pengukuran, penyajian dan pengungkapan kontrak asuransi dalam lingkup standar. Tujuan IFRS 17 adalah untuk memastikan bahwa suatu entitas memberikan informasi yang relevan dan dengan sebenar-benarnya menggambarkan kontrak tersebut. Informasi ini memberikan dasar bagi pengguna laporan keuangan untuk menilai pengaruh kontrak asuransi terhadap posisi keuangan, kinerja keuangan dan arus kas entitas.<\/p><p><b>Kenapa IFRS 17 dibutuhkan?<\/b><\/p><p>Tidak adanya kebijakan akuntansi yang seragam antara negara yang satu dengan lainnya menyebabkan investor atau analis tidak dapat menggunakan laporan keuangan sebagai alat untuk membandingkan kinerja keuangan satu perusahaan asuransi di suatu negara dengan negara lainnya. Kebijakan akuntansi sebelumnya dianggap tidak mumpuni dalam menjelaskan perbedaan kinerja perusahaan asuransi satu dengan yang lainnya, alias tidak apple to apple, dikarenakan variasi jenis produk yang ditawarkan, adanya komponen investasi dalam kontrak asuransi dan terdapat perbedaan dalam menghitung cadangan teknis.<\/p><p><b>Kapan IFRS 17 diterapkan?<\/b><\/p><p>Meskipun telah dikeluarkan bulan Juni 2017, namun IFRS 17 memberikan waktu sampai 3.5 tahun sebelum penerapan wajib, yaitu 1 Januari 2021. Beberapa negara telah menyatakan akan mengadopsi standar ini secara penuh dan mengikuti tanggal penerapan ini. Indonesia sendiri sampai saat ini belum mengeluarkan revisi standar akuntansi mengikuti IFRS 17 namun dikarenakan secara umum standar akuntansi Indonesia berkiblat kepada IFRS maka dapat diharapkan dalam waktu tidak terlalu lama Indonesia akan merevisi standar akuntansi yang ada saat ini untuk menerapkan ketentuan pada IFRS 17 ini.<\/p><p>Di Indonesia, IFRS 17 diterjemahkan menjadi Pernyataan Standar Akuntansi Keuangan (PSAK). Pada tanggal 26 November 2020 yang lalu, Dewan Standar Akuntansi Keuangan (DSAK) sudah mengesahkan EDPSAK 74 menjadi PSAK 74, dengan tanggal efektif pelaksanaan adalah tanggal 1 Januari 2025.<\/p><p>Editor : <strong><a href=\"https:\/\/www.akseleran.co.id\/blog\/author\/raymas\/\">Raymas Putro<\/a><\/strong><br \/>Source : <strong><a href=\"https:\/\/www.akseleran.co.id\/blog\/mengenal-ifrs-17-standar-pelaporan-keuangan-internasional\/\">akseleran.co.id<\/a><\/strong><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-665963c elementor-widget elementor-widget-shortcode\" data-id=\"665963c\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-shortcode\">\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1841\" class=\"elementor elementor-1841\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-930e9ac elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"930e9ac\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2ed4038\" data-id=\"2ed4038\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ab4b064 elementor-widget elementor-widget-heading\" data-id=\"ab4b064\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-medium\">Related 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href=\"https:\/\/kapsarjendanrekan.co.id\/sarjen\/blog\/2022\/10\/11\/mengenal-ifrs-17-standar-pelaporan-keuangan-internasional\/\">Mengenal IFRS 17, Standar Pelaporan Keuangan Internasional<\/a><\/h4><\/div><\/div><\/div><div  class=\"cl-layout__item cl-layout__item--id-983\" ><div  class=\"cl-template cl-template--post cl-template--id-1805 cl-template--image-top\" ><div class=\"cl-element cl-element-featured_media cl-element--instance-1003  cl-element-featured_media--sizing-aspect_ratio\"><a class=\"cl-element-featured_media__anchor\" href=\"https:\/\/kapsarjendanrekan.co.id\/sarjen\/blog\/2022\/10\/08\/mengenal-ifrs-17-standar-pelaporan-keuangan-international\/\"><div class=\"cl-element-featured_media__image\" style=\"background-image: url(https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-content\/uploads\/2022\/10\/News-Berlaku-300x200.png)\" role=\"img\"><\/div><\/a><\/div><div class=\"cl-element cl-element-section cl-element--instance-1004 \"><div class=\"cl-element 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data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"elementor-heading-title elementor-size-default\">\u00a9 KAP Sarjen dan Rekan All right Reserved | Decree of the Finance Minister of The Republic Indonesia No. 136\/Km.1\/2022<\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-647777b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"647777b\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-aef1d1a\" data-id=\"aef1d1a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-310b3bf elementor-widget elementor-widget-spacer\" data-id=\"310b3bf\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>International Financial Reporting Standards (IFRS) adalah seperangkat standar akuntansi yang dikembangkan oleh International Accounting Standards Board (IASB) yang menjadi standar global untuk penyusunan laporan keuangan perusahaan publik. IFRS didirikan untuk menciptakan bahasa akuntansi yang umum, sehingga bisnis dan laporan keuangannya dapat konsisten dari perusahaan ke perusahaan atau negara ke negara. IASB sendiri adalah badan pengaturan standar akuntansi independen, yang berbasis di London. Lembaga ini terdiri dari 15 anggota dari sembilan negara, termasuk Amerika Serikat. IASB mulai beroperasi pada tahun 2001 ketika berhasil di Komite Standar Akuntansi Internasional. IASB didanai oleh kontribusi dari perusahaan akuntansi utama, lembaga keuangan swasta dan perusahaan industri, bank sentral, pendanaan nasional, dan organisasi internasional dan lembaga profesional lainnya di seluruh dunia.<\/p>\n","protected":false},"author":2,"featured_media":451,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[7],"tags":[],"class_list":["post-1502","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"modified_by":"prima","_links":{"self":[{"href":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-json\/wp\/v2\/posts\/1502","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-json\/wp\/v2\/comments?post=1502"}],"version-history":[{"count":56,"href":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-json\/wp\/v2\/posts\/1502\/revisions"}],"predecessor-version":[{"id":2339,"href":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-json\/wp\/v2\/posts\/1502\/revisions\/2339"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-json\/wp\/v2\/media\/451"}],"wp:attachment":[{"href":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-json\/wp\/v2\/media?parent=1502"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-json\/wp\/v2\/categories?post=1502"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-json\/wp\/v2\/tags?post=1502"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}