[PDF] Top 20 27. AASB Framework for the Preparation and Presentation of Financial Statements

... 85. The concept of probability is used in the recognition criteria to refer to the degree of uncertainty that the future economic benefits associated with the item will ... Lihat dokumen lengkap

... 3. The financial statements for purposes of general information are those who seek to meet the needs of users who are not in a position to demand reports tailored to their ... Lihat dokumen lengkap

... A48. The matter of difficulty, time, or cost involved is not in itself a valid basis for the auditor to omit an audit procedure for which there is no alternative or to be satisfied with ... Lihat dokumen lengkap

... [r] ... Lihat dokumen lengkap

... collectibility of trade and other receivables is reviewed on an ongoing ...reducing the carrying amount ...that the Group will not be able to collect all amounts due according to the ... Lihat dokumen lengkap

... correct. The IOSCO is not a regulator of financial ...application of international financial standards, it is important to have uniform regulation and enforcement across national ... Lihat dokumen lengkap

... determination of fair value less cost to sell and value in use requires management to make estimates and the assumptions about expected production and sales volumes, commodity prices ... Lihat dokumen lengkap

... annually for impairment or more frequently if events or changes in circumstances indicate that they might be ...reviewed for impairment whenever events or changes in circumstances indicate that the ... Lihat dokumen lengkap

... annually for impairment, or more frequently if events or changes in circumstances indicate that they might be ...reviewed for impairment whenever events or changes in circumstances indicate that the ... Lihat dokumen lengkap

... deductible for tax purposes when they are “booked”, ...GAAP and the taxable profit. However, it is common practice for large companies to maintain a parallel set of records and ... Lihat dokumen lengkap

... Audit of the computer systems should not be limited to using CAATs. The reliability of the computer system is vitally important; as any serious failure could create major operational ... Lihat dokumen lengkap

... Funds for paid - up capital - - - - - - - - 23. Premises and equipment revaluation increment - - - - - - - - ...value of transaction of entities under common control - - - - - - - - ... Lihat dokumen lengkap

... policy for exploration and evaluation expenditure results in certain items of expenditure being capitalised for an area of interest where it is considered likely to be recoverable by ... Lihat dokumen lengkap

... 2011, the Company, Mizuho and Japan Oil, Gas, and Metal National Corporation (“JOGMEC”) entered into a Guarantee Agreement, whereby the Company as a guarantor has to, among others, (i) ... Lihat dokumen lengkap

... Agreement for Land Development Project No. 010/SA-BSP/XII/2013 tertanggal 27 Desember 2013 antara PT Bekasi Surya Pratama - entitas anak (“BSP”) dan PT Megalopolis Manunggal Industrial Development (“MMID”) ... Lihat dokumen lengkap

... cost of defined benefit plan and present value of the pension obligation are determined using the projected-unit-credit ...consist of, among other things, discount rates, ... Lihat dokumen lengkap

... 2013, the Company entered into a cooperation agreement with PT Indosat Tbk for five years period effective from the latest memorandum being ...Under the agreement, both parties agreed to: (i) ... Lihat dokumen lengkap

... ANTICIPATE MARKET RISK (A+B-C+E) 60,983,062 66,582,393 53,549,527 57,865,627 IV. CREDIT RISK-WEIGHTED ASSETS 329,453,269 366,337,401 289,990,826 323,524,224 V. OPERATIONAL RISK-WEIGHTED ASSETS 48,384,624 55,735,767 ... Lihat dokumen lengkap

... translation of financial statement 84,006 57,456 245,130 199,019 h. Funds for Paid-Up Capital - - - - ...issued for stock-based compensation program (50%) - - - ... Lihat dokumen lengkap

... Discuss the IASB’s Framework and Standards related to the adoption of International Financial Reporting Standards IFRSs and presentation of fnancial statements.. Examine the support fo[r] ... Lihat dokumen lengkap