DAFTAR PSAK,SAK,ISAK,PPSAK YANG TELAH DISESUAIKAN DENGAN IFRS

PSAK, SAK, ISAK,PPSAK	TANGGAL EFEKTIF
2007
PSAK 13 (REVISI 2007):Investment Property	1 Januari 2008
PSAK 16 (REVISI 2007):Fixed Assets	1 Januari 2008
PSAK 30 (REVISI 2007):Leasing	1 Januari 2008
2008
PSAK 14 (REVISI 2008):Inventory	1 Januari 2009
PSAK 26 (REVISI 2008):Borrowing Cost	1 Januari 2009
2009
SAK Entitas Tanpa Akuntabilitas Publik (ETAP)	1 Januari 2011
PSAK 1 (REVISI 2009):Finansial Statements Presentation	1 Januari 2011
PSAK 2 (REVISI 2009):Statement of Cash Flows	1 Januari 2011
PSAK 4 (REVISI 2009):Consolidated and Separate Financial Statements	1 Januari 2011
PSAK 5 (REVISI 2009):Segment Reporting	1 Januari 2011
PSAK 12 (REVISI 2009):Participating Share on Joint Venture	1 Januari 2011
PSAK 15 (REVISI 2009):Investment on Associated Entity	1 Januari 2011
PSAK 25 (REVISI 2009):Accounting Policies, Changes in Accounting Estimate, and Irregularities	1 Januari 2011
PSAK 57 (REVISI 2009):Provision, Contingent Liabilities, and Contingent Assets	1 Januari 2011
PSAK 58 (REVISI 2009):Non-Cuurent Assets Held for Disposal and Discontinued Operation	1 Januari 2011
ISAK 7 (REVISI 2009):Consolidation for Specific Purpose Entity	1 Januari 2011
ISAK 9:Changes for Post-Operating Activity Liabilities, Restoration, and Other Similar Liabilities	1 Januari 2011
ISAK 10:Customers Loyalty Program	1 Januari 2011
ISAK 11:Non Cash Assets Distribution to Owners	1 Januari 2011
ISAK 12:Joint Control Entity:Non-Monetary Contributions by Venturers	Follow its PSAK
PPSAK 1:Witrawal of PSAK 32:Forestry Accounting, PSAK 35:Accounting for Telecomunication Service Revenues, and PSAK 37:Accounting for Toll Road Entity	1 Januari 2011
PPSAK 2:Withdarwal of PSAK 41: Warrant and PSAK 43:Factoring	1 Januari 2010
PPSAK 3:Withdrawal of PSAK 54:Troubled Debts Restructuring	1 Januari 2010
PPSAK 4:Withdrawal of PSAK 31:Bank Accounting, PSAK 42:Security Entity Accounting, and PSAK 49:Mutual Fund Accounting	1 Januari 2010
PPSAK 5:Withdrawal of IFAS 06:Intrepretation of Paragraph 12 and 16 of PSAK 55 (1999):Derivative Instrument Attached to Foreign Currency Contracts	1 Januari 2010
2010
PSAK 48 (REVISI 2009):Assets Impairment	1 Januari 2011
PSAK 19 (REVISI 2010):Intangible Assets	1 Januari 2011
PSAK 22 (REVISI 2010):Business Combination	1 Januari 2011
PSAK 23 (REVISI 2010):Revenues	1 Januari 2011
PSAK 7 (REVISI 2009):Related Parties	1 Januari 2011
ISAK 13:Foreign Operation Net Investment Hedging	1 Januari 2012
ISAK 14:Intagible Assets-Website Cost	1 Januari 2011