PENGUNGKAPAN DANA PENSIUN DALAM PELAPORAN KEUANGAN
| Main Author: | Panggiarti, Endang Kartini |
|---|---|
| Format: | Article application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
, 2013
|
| Online Access: |
http://jurnal.utm.ac.id/index.php/MID/article/view/88 |
Daftar Isi:
- Everybody now, if financial statement is very important to us to give whole information that we want to know. Somtimes that information is hidden from us, and we don't know anything about behind from the back of financial statement. Financial reporting must be accordingly with financial accounting standards, in Indonesia called Standar Akuntansi Keuangan. We need something to support financial statement to make it credible, reliable and believable. That name is disclosure. Pension disclosure is very important to disclose pension statement in the organization who has pension management . Indonesian regulation adopted from Ihe financial accounting standards (FAS) from U.S. Since 1998 and make revision in 2004, U.S establish a new regulation that superceeded old FAS, that is a FAS 132. How about in Indonesia, wheater ours country are supeceeded old standars with new standars. Let's know take a look the comparable both of PSAK No. 18 and no. 24 and FAS no. 132. Keywords : standars, pension , SFAS and PSAK, and disclosure of pension