EVALUASI PENERAPAN PSAK 24 (REVISI 2013) MENGENAI IMBALAN PASCA KERJA DAN PERLAKUAN AKUNTANSI SERTA DAMPAKNYA PADA LAPORAN KEUANGAN PERUSAHAAN

(Studi Kasus Pada PT. Taspen Persero)

Abstract

Post-employment benefits are the employee benefits (other than severance
pay) provided to the workers/employees upon completion of his / her employment.
Work post-employment benefits are stipulated in the Financial Accounting
Standard, i.e. PSAK 24 Employee benefits.
The purpose of this study was to evaluate the application of PSAK 24
(Revised 2013) on post-employment benefits and accounting treatment and its
impact on the financial statements of PT Taspen (Persero). This study used the
descriptive qualitative method.
The results of research on the application of PSAK 24 (Revised 2013)
post-employment benefits and accounting treatment by PT Taspen (Persero) are
as a whole in accordance with PSAK 24 (Revised 2013). PT Taspen (Persero) has
not used the corridor method and directly recognizes actuarial gains or losses in
other comprehensive income.

Keys words: PSAK 24, Post-Employment Benefits