Agenda
           1. Introduction
           2. PSAK 50
           3. PSAK 55 dan PSAK 71
           4. PSAK 60
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                                                        Silabus 1
                1     Financial Instruments (part 1)                                   a,c       LL Ch 15, AK Ch 7
                          Scope of PSAK 50, 55 and 60                                           PSAK 50 (2013), 
                          Definition of Financial Instrument                                    PSAK 55 (2013),
                             o Financial Assets                                                  PSAK 60 (2013)
                             o Financial Liabilities                                              
                             o Equities
                          Category of Financial Instrument                                       
                             o Financial Assets: FVTPL, HTM, L&R, AFS
                             o Financial Liabilities: FVTPL and FLAC                              
                             o Equities
                          Reclassification between categories                                    
                          Measurement: Amortised Cost vs Fair Value
                          Various issues related to Amortised Cost: off market and 
                           loan restructuring
                2     Financial Instruments (part 2)                                   a,c       LL Ch 15, 
                          Introduction to Financial Assets Impairment – which 
                           financial asset should be impaired and brief concepts of              AK Ch 7
                           impairment
                          Introduction to derecognition  criterias                              PSAK 50 (2013), 
                          Disclosures back bones based on PSAK 60                               PSAK 55 (2013),
                      Brief updates about ED PSAK 71                                             PSAK 60 (2013)
                                                                                                  
                                                                                                 ED PSAK 71
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                                               Silabus 2
          3     Financial Asset: Cash and Receivables                       a        KW Ch 7
                 Reporting Cash                                                     PSAK 2 (revisi 
                 Summary of Cash-Related Items                                      2009), PSAK 50 
                 Cash controls                                                      (2013), PSAK 55 
                 Accounts Receivable                                                (2013), PSAK 60 
                 Secured Borrowing and Factoring                                    (2013), KW Ch 7 – 
                 Notes Receivable                                                   Appendix 7B
                 Impairment of Receivables                                          AK Ch 8
                 Presentation & Disclosure                                           
          4     Financial Liabilities: Short-term                            a       KW Ch 13; KW Ch 
                 Nature and type of current liabilities                             14
                 Classification issues of short-term debt expected to be            PSAK 50 (2013), 55 
                    refinanced                                                       (2013), PSAK 60 
                 Presentation & Disclosure                                          (2013)
                 Financial Liabilities: Long Term Liabilities
                 Bonds Payable                                                       
                 Long Term Notes Payable
                 Extinguishment of non-current liabilities                           
                 Presentation and Disclosure
                                                                                                           4
                                                      Silabus 3
           5      Financial Assets: Investment – Debt Securities                      a, c      KW  Ch 17
                     Accounting for Financial Asset                                            PSAK 50 (2013), 55 
                     Debt investment: Amortised Cost                                           (2013), PSAK 60 
                     Debt investment: Fair Value                                               (2013)
                     Presentation and Disclosure                                                
           6      Financial Assets: Investment – Equity Securities                    a,c       KW Ch 17
                     Equity Investment at Fair Value                                           PSAK 15 (2013), PSAK 
                     Equity Method                                                             50 (2013), PSAK 55 
                     Consolidation                                                             (2013),
                     Impairment of Value                                                       PSAK 60 (2013)
                     Transfer between Categories                                                
                     Presentation and Disclosure                                               ED PSAK 71
                   Wrap up financial instruments topics -> brief updates about PSAK 
                  71 classification and impairment
           7      Stockholder Equity                                                  a         KW  Ch 15
                     Corporate Form of Organization                                            PSAK 50 (2013)
                     Equity                                                                    ISAK 11
                     Preference Shares                                                         PSAK 61 
                     Treasury Shares                                                           UU PT No. 40/2007
                     Dividend Policy                                                            
                     Government Grants
                     Presentation and Disclosure
                                                                                                                          5
                                                                 Silabus 4
                8          Dilutive Securities                                                   a, c         KW  Ch 16
              Small            Debt & Equity                                                                 PSAK 50 (2013), 55 (2013), 
             Group             Convertible Debt                                                              PSAK 53
           discussion          Convertible Preference Shares                                                 Case study: Hybrid / 
                               Share Warrant                                                                 Compound instrument - 
                               Accounting for Share Compensation                                             Liabilities or Equity 
                               Presentation and Disclosure                                                   instrument
                9          Earning Per Share                                                     a            KW  ch 16
                               Earning Per Share-Simple Capital Structure                                    PSAK 56 (2010)
                               Earning Per Share-Complex Capital Structure                                    
                               Presentation and Disclosure
                10         Accounting for Leases (part 1)                                        a,c          KW  ch 21
                               The Leasing Environment                                                       PSAK 30 (2011)
                               Accounting by Lessee                                                           
                               Accounting by Lessor 
                               Special Accounting Problems
                               Residual Values
                               Bargain Purchase Options (lessee)
                               Initial Direct Cost (Lessor)
                               Sales-type Lease (lessor)
                               App B: Sale and Lease-back
                               Presentation and Disclosure
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