Analisis Dampak Penerapan PSAK 24 Tahun 2013

The main purpose of this paper is to obtain general description upon impact of implementation of PSAK 24 Revision 2013 which will be effective 1 January 2015 and entities not allowed for early implementation. The research discuss about change of employee benefit value which if significant (material) wil be serious impact to entit’s performance.
Result of the research shows that management shall anticipate changing value of post employment benefits especially for any entity using corridor approach. Other factor that shall taken into consideration is choosing payment scheme of post employment benefits to employees whether funded or un-funded dan actuary assumptions.