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Evaluasi Prosedur Penilaian Kesenjangan untuk Persiapan Implementasi PSAK 74: Kontrak Asuransi pada PT Asuransi oleh KAP UWU (Laporan Magang)

This internship report discusses the evaluation of KAP UWU’s gap assessment towards PT Asuransi that is intended for PSAK 74 implementation. PT Asuransi is a general insurance company that provides non-life and life insurance which is also a part of a state-owned holding. To anticipate the upcoming IFRS 17 or PSAK 74 that is effective per January 1st 2025 in Indonesia, Ikatan Akuntansi Indoneia (IAI) recommends that the insurance industry to conduct a gap assessment and provide an official position statement towards the standard. As the chosen financial consultant / advisory, KAP UWU perform several procedures that are subject to this report’s evaluation such as: 1) Project management; 2) PSAK 74 training & workshop; 3) Gap assessment; 4) Financial Impact Assessment; 5) Data, System, Process (DSP); and 6) Phase 2 roadmap implementation. Based on evaluation, it is inferred that the procedure has met the standards such as PSAK 74 and Standar Jasa Konsultan (SJK) by IAPI. However, KAP UWU should consider several things: 1) To include unbundling within the definition & scope topic and KAP UWU’s PSAK 74 eligibility decision tree to clasify PT Asuransi’s insurance contract; and 2) To record PSAK 74 general journal so that an apple-to-apple comparison can be made with the PSAK 62 general journal. This internship report additionally discusses self-reflection based on the internship activity and the writing process, as well as determining the next steps to take..Ada Tabel

Ketersediaan

Call NumberLocationAvailable
13193PSB lt.2 - Karya Akhir1
PenerbitDepok: Program Studi Akuntansi Fakultas Ekonomi dan Bisnis UI
Edisi-
SubjekGap Assessment
PSAK 74
Insurance Contract
ISBN/ISSN-
Klasifikasi-
Deskripsi Fisikxvi, 84 p. ; diagr. ; 30 cm
Info Detail Spesifik-
Other Version/RelatedTidak tersedia versi lain
Lampiran BerkasTidak Ada Data