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  • KECUKUPAN PSAK 18 TENTANG AKUNTANSI DANA PENSIUN DALAM MENGAKOMODASI KEBUTUHAN STANDAR AKUNTANSI INVESTASI TANAH DAN BANGUNAN

    A. A. N. B. DWIRANDRA

    Abstract


    Accounting has power to control organization and social activities through
    numbers stated on the financial report. One way to produce these magnificent
    numbers is through the match of accounting treatment with accounting standard.
    This article criticizes whether the need of accounting standard on property
    investment of the pension fund has sufficiently been accommodated by PSAK 18.
    This study is motivated by an expectation that PSAK 18 does not provide
    sufficient support on the matter, because firstly, management of pension fund
    does not use PSAK 18 as the only basis for financial reporting; secondly, pension
    fund transactions is unique and develop rapidly thus the existing standard is not
    sufficient.
    The result shows that PSAK 18 has not been able to sufficiently
    accommodate the need of accounting standard on property investment related to
    measurement concept and presentation of the following transactions (1) jointly
    acquired investment asset; (2) the appropriate and inappropriate investment
    according to investment direction; (3) differences in investment status; and (4)
    notes on financial report. It is recommended to revise PSAK 18 by adjusting
    sentences and adding clauses.

    Keywords


    PSAK, investment asset, pension fund accounting.

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