Professional Documents
Culture Documents
COMPILED BY: PUTRI PUSPITA SARI FAUZIAH WAHYUNING TIAS MELINDA YUSTINA SARI
UNIVERSITAS NEGERI SURABAYA
2012
UNIVERSITAS NEGERI SURABAYA
Member of G-20
Indonesia
convertion of IFRS
IFRS
SFAS 16 revised in 2007
IAS
SFAS
PT. Telekomunikasi Indonesia, Tbk is a State Owned Enterprise and provider of telecomunication services as well as the largest network in Indonesia.
2010
Things that are different in PT. Telekomunikasi Indonesia from the previous (not use IFRS)
Cost components Age benefits depreciation Other fixed assets
FIXED ASSETS
2008
2009
2010
Things that are different in PT. Semen Gresik from the previous
Cost components
Age benefits depreciation
PT. PLN was establised in 1961 when the Goverment of the Republic of Indonesian took over the Netherlands electricity company
As a state-owned enterprises are not go public, PT. PLN (Persero) still has not applied SFAS 16 revised, 2007. PT PLN (Persero) will apply IFRS by 2012 in stages.
applying IFRS