IFRS merupakan standar dan intepretasi yang disusun oleh International Accounting Atandards Board (IASB).
Sebagian besar standar yang menjadi bagian dari IFRS sebelumnya merupakan International Accounting Standards (IAS). IAS diterbitkan antara tahun 1973 sampai dengan 2001 oleh International Accounting Standards Committee (IASC). Pada bulan April 2001, IASB mengadospsi seluruh IAS dan melanjutkan pengembangan standar yang dilakukan.
Struktur IFRS
International Financial Reporting Standards mencakup:
- International Financial Reporting Standards (IFRS) – standar yang diterbitkan setelah tahun 2001
- International Accounting Standards (IAS) – standar yang diterbitkan sebelum tahun 2001
- Interpretations yang diterbitkan oleh International Financial Reporting Interpretations Committee (IFRIC) – setelah tahun 2001
- Interpretations yang diterbitkan oleh Standing Interpretations Committee (SIC) – sebelum tahun 2001
Framework
“The Framework for the Preparation and Presentation of Financial Statements” yang berisi prinsip-prinsip yang mendasari IFRS.
Adopsi terhadap IFRS
IFRS telah diadopsi di banyak negara, seperti European Union, Hongkong, Australia, Malaysia, Pakistan, India, negara-negara GCC (Cooperation Council for the Arab States of The Gulf), Russia, South Africa, Singapore and Turkey. Per Agustus 2008, lebih dari 100 negara telah mewajibkan atau mempebolehkan penggunaan IFRS. Sekitar 85 negara telah mewajibkan perusahaan go public di negaranya untuk menggunakan IFRS.
Daftar lengkap lihat di: daftar negara
Daftar IFRS statements
Berikut ini IFRS statements yang telah dikeluarkan:
- IFRS 1 First time Adoption of International Financial Reporting Standards
- IFRS 2 Share-based Payment
- IFRS 3 Business Combinations
- IFRS 4 Insurance Contracts
- IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
- IFRS 6 Exploration for and Evaluation of Mineral Resources
- IFRS 7 Financial Instruments: Disclosures
- IFRS 8 Operating Segments
- IAS 1: Presentation of Financial Statements
- IAS 2: Inventories
- IAS 7: Cash Flow Statements
- IAS 8: Accounting Policies, Changes in Accounting Estimates and Errors
- IAS 10: Events After the Balance Sheet Date.
- IAS 11: Construction Contracts
- IAS 12: Income Taxes
- IAS 14: Segment Reporting (superseded by IFRS 8 on January 1, 2008)
- IAS 16: Property, Plant and Equipment
- IAS 17: Leases
- IAS 18: Revenue
- IAS 19: Employee Benefits
- IAS 20: Accounting for Government Grants and Disclosure of Government Assistance
- IAS 21: The Effects of Changes in Foreign Exchange Rates
- IAS 23: Borrowing Costs
- IAS 24: Related Party Disclosures
- IAS 26: Accounting and Reporting by Retirement Benefit Plans
- IAS 27: Consolidated Financial Statements
- IAS 28: Investments in Associates
- IAS 29: Financial Reporting in Hyperinflationary Economies
- IAS 31: Interests in Joint Ventures
- IAS 32: Financial Instruments: Presentation (Financial instruments disclosures are in IFRS 7 Financial Instruments: Disclosures, and no longer in IAS 32)
- IAS 33: Earnings Per Share
- IAS 34: Interim Financial Reporting
- IAS 36: Impairment of Assets
- IAS 37: Provisions, Contingent Liabilities and Contingent Assets
- IAS 38: Intangible Assets
- IAS 39: Financial Instruments: Recognition and Measurement
- IAS 40: Investment Property
- IAS 41: Agriculture
Daftar Intepretasi
- Preface to International Financial Reporting Interpretations (Updated to January 2006)
- IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities (Updated to January 2006)
- IFRIC 7 Approach under IAS 29 Financial Reporting in Hyperinflationary Economies (Issued February 2006)
- IFRIC 8 Scope of IFRS 2 (Issued February 2006)
- IFRIC 9 Reassessment of Embedded Derivatives (Issued April 2006)
- IFRIC 10 Interim Financial Reporting and Impairment (Issued November 2006)
- IFRIC 11 IFRS 2-Group and Treasury Share Transactions (Issued November 2006)
- IFRIC 12 Service Concession Arrangements (Issued November 2006)
- SIC 7 Introduction of the Euro (Updated to January 2006)
- SIC 10 Government Assistance-No Specific Relation to Operating Activities (Updated to January 2006)
- SIC 12 Consolidation-Special Purpose Entities (Updated to January 2006)
- SIC 13 Jointly Controlled Entities-Non-Monetary Contributions by Venturers (Updated to January 2006)
- SIC 15 Operating Leases-Incentives (Updated to January 2006)
- SIC 21 Income Taxes-Recovery of Revalued Non-Depreciable Assets (Updated to January 2006)
- SIC 25 Income Taxes-Changes in the Tax Status of an Entity or its Shareholders (Updated to January 2006)
- SIC 27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease (Updated to January 2006)
- SIC 29 Disclosure-Service Concession Arrangements (Updated to January 2006)
- SIC 31 Revenue-Barter Transactions Involving Advertising Services (Updated to January 2006)
SIC 32 Intangible Assets-Web Site Costs (Updated to January 2006)
bisa minta tolong,
carikan Laporan Keuangan Perusahaan yang sudah menggunakan IFRS
atas perhatian dan bantuannya,,
terima kasih…
thks, d bLog ini ada pengertian IFRS
Sangat bermanfaat sekali
pak,apakah d bLog anda,
ada perhitungan LAPORAN KEUANGAN dengan, menggunakan IFRS??
bisakah, minta bantuannya,
jika ada contoh Laporan Keuangannya,
bisakah anda mengirimnya k email saya,
atas perhatian dan bantuannya,
terima kasih…………
Perbedaan yang mendasar antara IFRS dan PSAK yang prinsip sekali bagi perusahaan manufactur? Kalau ada tolong kirimkan ke email saya,pak terima kasih.
Super sekalii .. sangat membantu tugas sayaa ,,
Adakah contoh perhitungan Laporan Keuangan suatu Perusahaan yang telah menggunakan IFRS ?
jika yaa ,, mohon bantuannya untuk mengirim laporan tsb ke email saya ,,
laluu ,, dimana letak perbedaan antara laporan keuangan menurut SAK dan IFRS ?
terimakasih ,, 🙂
Reblogged this on Coretanlepas's Blog and commented:
Blog yang bagus dari Bapak Natawidyana