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	<title>Audit-me Weblog (the Ledger)</title>
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	<link>http://hardijma.wordpress.com</link>
	<description>Posting topics regarding on accounting, auditing and taxation issues</description>
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		<title>Audit-me Weblog (the Ledger)</title>
		<link>http://hardijma.wordpress.com</link>
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			<item>
		<title>How IAS 16 regulates the Depreciation of PPE ?</title>
		<link>http://hardijma.wordpress.com/2009/10/22/how-ias-16-regulates-the-depreciation-of-ppe/</link>
		<comments>http://hardijma.wordpress.com/2009/10/22/how-ias-16-regulates-the-depreciation-of-ppe/#comments</comments>
		<pubDate>Thu, 22 Oct 2009 06:41:00 +0000</pubDate>
		<dc:creator>Hardi</dc:creator>
				<category><![CDATA[Aktiva Tetap]]></category>
		<category><![CDATA[Depresiasi]]></category>
		<category><![CDATA[PPE]]></category>
		<category><![CDATA[Penyusutan]]></category>

		<guid isPermaLink="false">http://hardijma.wordpress.com/2009/10/22/how-ias-16-regulates-the-depreciation-of-ppe/</guid>
		<description><![CDATA[IAS 16 Property, Plant and Equipment Par. 43 states that each part of an item of property, plant, and equipment with a cost that is significant in relation to the total cost of the item shall be depreciated separately, and such depreciation charge shall be charged to the income statement unless it is included in [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=hardijma.wordpress.com&blog=3088074&post=420&subd=hardijma&ref=&feed=1" />]]></description>
		<wfw:commentRss>http://hardijma.wordpress.com/2009/10/22/how-ias-16-regulates-the-depreciation-of-ppe/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
	
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			<media:title type="html">hardijma</media:title>
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		<item>
		<title>Revenue recognition from the sale of goods</title>
		<link>http://hardijma.wordpress.com/2009/09/24/revenue-recognition-from-the-sale-of-goods/</link>
		<comments>http://hardijma.wordpress.com/2009/09/24/revenue-recognition-from-the-sale-of-goods/#comments</comments>
		<pubDate>Thu, 24 Sep 2009 08:49:29 +0000</pubDate>
		<dc:creator>Hardi</dc:creator>
				<category><![CDATA[Revenue]]></category>

		<guid isPermaLink="false">http://hardijma.wordpress.com/2009/09/24/revenue-recognition-from-the-sale-of-goods/</guid>
		<description><![CDATA[Revenue from the sale of goods should be recognized if all of the five conditions mentioned below are met.

The reporting entity has transferred significant risks and rewards of ownership of the goods to the buyer; 
The entity does not retain either continuing managerial involvement (akin to that usually associated with ownership) or effective control over [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=hardijma.wordpress.com&blog=3088074&post=419&subd=hardijma&ref=&feed=1" />]]></description>
		<wfw:commentRss>http://hardijma.wordpress.com/2009/09/24/revenue-recognition-from-the-sale-of-goods/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
	
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			<media:title type="html">hardijma</media:title>
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		<item>
		<title>PPSAK No. 1 tentang Pencabutan PSAK 32, PSAK 35 dan PSAK 37 telah diterbitkan</title>
		<link>http://hardijma.wordpress.com/2009/07/22/ppsak-no-1-tentang-pencabutan-psak-32-psak-35-dan-psak-37-telah-diterbitkan/</link>
		<comments>http://hardijma.wordpress.com/2009/07/22/ppsak-no-1-tentang-pencabutan-psak-32-psak-35-dan-psak-37-telah-diterbitkan/#comments</comments>
		<pubDate>Wed, 22 Jul 2009 03:40:08 +0000</pubDate>
		<dc:creator>Hardi</dc:creator>
				<category><![CDATA[IAI]]></category>
		<category><![CDATA[PSAK]]></category>

		<guid isPermaLink="false">http://hardijma.wordpress.com/2009/07/22/ppsak-no-1-tentang-pencabutan-psak-32-psak-35-dan-psak-37-telah-diterbitkan/</guid>
		<description><![CDATA[Pada tanggal 31 Maret 2009 kemarin (baca posting saya sebelumnya : Rencana Penarikan PSAK 32, PSAK 35 dan PSAK 37), DSAK-IAI telah mengumumkan rencana penarikan atas PSAK 32 : Akuntansi Kehutanan, PSAK 35 : Akuntansi Pendapatan Jasa Telekomunikasi, dan PSAK 37 : Akuntansi Penyelenggaraan Jalan Tol.
Selanjutnya, pada tanggal 16 Juni 2009, DSAK-IAI telah menerbitkan Pernyataan [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=hardijma.wordpress.com&blog=3088074&post=417&subd=hardijma&ref=&feed=1" />]]></description>
		<wfw:commentRss>http://hardijma.wordpress.com/2009/07/22/ppsak-no-1-tentang-pencabutan-psak-32-psak-35-dan-psak-37-telah-diterbitkan/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
	
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			<media:title type="html">hardijma</media:title>
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	</item>
		<item>
		<title>Standar Akuntansi Entitas Tanpa Akuntabilitas Publik (SAK-ETAP)</title>
		<link>http://hardijma.wordpress.com/2009/07/16/standar-akuntansi-entitas-tanpa-akuntabilitas-publik-sak-etap/</link>
		<comments>http://hardijma.wordpress.com/2009/07/16/standar-akuntansi-entitas-tanpa-akuntabilitas-publik-sak-etap/#comments</comments>
		<pubDate>Thu, 16 Jul 2009 06:15:00 +0000</pubDate>
		<dc:creator>Hardi</dc:creator>
				<category><![CDATA[IAI]]></category>
		<category><![CDATA[PSAK]]></category>

		<guid isPermaLink="false">http://hardijma.wordpress.com/2009/07/16/standar-akuntansi-entitas-tanpa-akuntabilitas-publik-sak-etap/</guid>
		<description><![CDATA[Berikut ini isi dari berita di situs IAI dengan judul “Peluncuran Standar Akuntansi Syariah dan Standar Akuntansi ETAP (Entitas Tanpa Akuntabilitas Publik)” yang dipublikasikan pada tanggal 15 Juli 2009.
Ikatan Akuntan Indonesia (IAI) akan meluncurkan standar akuntansi syariáh dalam tiga bahasa serta standar akuntansi ETAP (SAK ETAP) di dalam acara Seminar Nasional Akuntansi “Tiga pilar Standar [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=hardijma.wordpress.com&blog=3088074&post=418&subd=hardijma&ref=&feed=1" />]]></description>
		<wfw:commentRss>http://hardijma.wordpress.com/2009/07/16/standar-akuntansi-entitas-tanpa-akuntabilitas-publik-sak-etap/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
	
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			<media:title type="html">hardijma</media:title>
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		<item>
		<title>When to Recognize Revenue ?</title>
		<link>http://hardijma.wordpress.com/2009/07/15/when-to-recognize-revenue/</link>
		<comments>http://hardijma.wordpress.com/2009/07/15/when-to-recognize-revenue/#comments</comments>
		<pubDate>Wed, 15 Jul 2009 02:36:15 +0000</pubDate>
		<dc:creator>Hardi</dc:creator>
				<category><![CDATA[Revenue]]></category>

		<guid isPermaLink="false">http://hardijma.wordpress.com/2009/07/15/when-to-recognize-revenue/</guid>
		<description><![CDATA[“Revenue is recognized when it is probable that future economic benefits will flow to the entity and these benefits can be measured reliably” (IAS 18 Revenue).
Revenue can take various forms, such as sales of goods, provision of services, royalty fees, franchise fees, management fees, dividends, interest, subscriptions, and so on.
The principle issue in the recognition [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=hardijma.wordpress.com&blog=3088074&post=416&subd=hardijma&ref=&feed=1" />]]></description>
		<wfw:commentRss>http://hardijma.wordpress.com/2009/07/15/when-to-recognize-revenue/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
	
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			<media:title type="html">hardijma</media:title>
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	</item>
		<item>
		<title>Code of Ethics for Professional Accountants (revised July 2009)</title>
		<link>http://hardijma.wordpress.com/2009/07/14/code-of-ethics-for-professional-accountants-revised-july-2009/</link>
		<comments>http://hardijma.wordpress.com/2009/07/14/code-of-ethics-for-professional-accountants-revised-july-2009/#comments</comments>
		<pubDate>Tue, 14 Jul 2009 08:54:28 +0000</pubDate>
		<dc:creator>Hardi</dc:creator>
				<category><![CDATA[Code of Ethics]]></category>

		<guid isPermaLink="false">http://hardijma.wordpress.com/2009/07/14/code-of-ethics-for-professional-accountants-revised-july-2009/</guid>
		<description><![CDATA[On July 10, 2009, the International Ethics Standards Board for Accountants (IESBA) has issued a revised Code of Ethics for Professional Accountants (the Code), clarifying requirements for all professional accountants and significantly strengthening the independence requirements of auditors. The revised Code has been released following the consideration and approval by the Public Interest Oversight Board [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=hardijma.wordpress.com&blog=3088074&post=415&subd=hardijma&ref=&feed=1" />]]></description>
		<wfw:commentRss>http://hardijma.wordpress.com/2009/07/14/code-of-ethics-for-professional-accountants-revised-july-2009/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
	
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			<media:title type="html">hardijma</media:title>
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	</item>
		<item>
		<title>IFRS for Small and Medium-sized Entities</title>
		<link>http://hardijma.wordpress.com/2009/07/11/ifrs-for-small-and-medium-sized-entities/</link>
		<comments>http://hardijma.wordpress.com/2009/07/11/ifrs-for-small-and-medium-sized-entities/#comments</comments>
		<pubDate>Sat, 11 Jul 2009 02:12:28 +0000</pubDate>
		<dc:creator>Hardi</dc:creator>
				<category><![CDATA[SME (UKM)]]></category>

		<guid isPermaLink="false">http://hardijma.wordpress.com/2009/07/11/ifrs-for-small-and-medium-sized-entities/</guid>
		<description><![CDATA[On Thursday, 9 July 2009, IASB has published the IFRS for SMEs. Following is the Press Release which was posted from the IASB website : 
The International Accounting Standards Board (IASB) issued today an International Financial Reporting Standard (IFRS) designed for use by small and medium-sized entities (SMEs), which are estimated to represent more than [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=hardijma.wordpress.com&blog=3088074&post=414&subd=hardijma&ref=&feed=1" />]]></description>
		<wfw:commentRss>http://hardijma.wordpress.com/2009/07/11/ifrs-for-small-and-medium-sized-entities/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
	
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			<media:title type="html">hardijma</media:title>
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	</item>
		<item>
		<title>Fair Value at Initial Recognition (ED Fair Value Measurement)</title>
		<link>http://hardijma.wordpress.com/2009/07/09/fair-value-at-initial-recognition-ed-fair-value-measurement/</link>
		<comments>http://hardijma.wordpress.com/2009/07/09/fair-value-at-initial-recognition-ed-fair-value-measurement/#comments</comments>
		<pubDate>Thu, 09 Jul 2009 02:46:00 +0000</pubDate>
		<dc:creator>Hardi</dc:creator>
				<category><![CDATA[Fair Value]]></category>

		<guid isPermaLink="false">http://hardijma.wordpress.com/2009/07/09/fair-value-at-initial-recognition-ed-fair-value-measurement/</guid>
		<description><![CDATA[Paragraph 34 – 37 of&#160; Exposure Draft (ED) Fair Value Measurement (ED/2009/5) regulates the Fair Value at Initial Recognition of asset or liability.
When an asset is acquired or a liability is assumed in an exchange transaction for that asset or liability, the transaction price is the price paid to acquire the asset or received to [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=hardijma.wordpress.com&blog=3088074&post=413&subd=hardijma&ref=&feed=1" />]]></description>
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		<slash:comments>0</slash:comments>
	
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			<media:title type="html">hardijma</media:title>
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		<item>
		<title>ED PSAK No. 1 (revisi 2009) tentang Penyajian Laporan Keuangan</title>
		<link>http://hardijma.wordpress.com/2009/05/08/ed-psak-no-1-revisi-2009-tentang-penyajian-laporan-keuangan/</link>
		<comments>http://hardijma.wordpress.com/2009/05/08/ed-psak-no-1-revisi-2009-tentang-penyajian-laporan-keuangan/#comments</comments>
		<pubDate>Fri, 08 May 2009 03:16:00 +0000</pubDate>
		<dc:creator>Hardi</dc:creator>
				<category><![CDATA[PSAK]]></category>
		<category><![CDATA[Penyajian laporan keuangan]]></category>

		<guid isPermaLink="false">http://hardijma.wordpress.com/2009/05/08/ed-psak-no-1-revisi-2009-tentang-penyajian-laporan-keuangan/</guid>
		<description><![CDATA[Dewan Standar Akuntansi Keuangan (DSAK) IAI pada tanggal 21 April 2009 kemarin telah menyetujui Exposure Draft (ED) PSAK 1 (revisi 2009) tentang Penyajian Laporan Keuangan untuk disebarluaskan dan ditanggapi oleh kalangan anggota IAI, Dewan Konsultatif SAK, Dewan Pengurus Nasional IAI, perguruan tinggi dan individu/organisasi/lembaga lain yang berminat.
ED PSAK 1 (Revisi 2009) : Penyajian Laporan Keuangan [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=hardijma.wordpress.com&blog=3088074&post=410&subd=hardijma&ref=&feed=1" />]]></description>
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		<slash:comments>0</slash:comments>
	
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			<media:title type="html">hardijma</media:title>
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		<item>
		<title>Penghapusan Sanksi Administrasi bagi WP Orang Pribadi yang terlambat lapor SPT Tahunan</title>
		<link>http://hardijma.wordpress.com/2009/05/02/penghapusan-sanksi-administrasi-bagi-wp-orang-pribadi-yang-terlambat-lapor-spt-tahunan/</link>
		<comments>http://hardijma.wordpress.com/2009/05/02/penghapusan-sanksi-administrasi-bagi-wp-orang-pribadi-yang-terlambat-lapor-spt-tahunan/#comments</comments>
		<pubDate>Sat, 02 May 2009 06:37:00 +0000</pubDate>
		<dc:creator>Hardi</dc:creator>
				<category><![CDATA[Pajak Penghasilan]]></category>
		<category><![CDATA[SPT Tahunan]]></category>
		<category><![CDATA[Taxation]]></category>
		<category><![CDATA[UU Pajak]]></category>

		<guid isPermaLink="false">http://hardijma.wordpress.com/2009/05/02/penghapusan-sanksi-administrasi-bagi-wp-orang-pribadi-yang-terlambat-lapor-spt-tahunan/</guid>
		<description><![CDATA[Harian Bisnis Indonesia terbitan tanggal 1 Mei 2009 kemarin memberitakan bahwa : 
Ketentuan mengenai penghapusan sanksi administrasi berupa denda atas keterlambatan penyampaian surat pemberitahuan tahunan (SPT) PPh Wajib Pajak (WP) orang pribadi (OP), sudah bisa dilaksanakan. Dirjen Pajak Darmin Nasution dalam surat 27 April 2009 No. S-128/PJ/2009, telah memberikan instruksi kepada seluruh jajarannya untuk melaksanakan [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=hardijma.wordpress.com&blog=3088074&post=409&subd=hardijma&ref=&feed=1" />]]></description>
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		<slash:comments>0</slash:comments>
	
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