Sak Etap

In: Business and Management

Submitted By nifeby
Words 44879
Pages 180
www.uziek.blogspot.com

STANDAR AKUNTANSI KEUANGAN

SAK ETAP

Mei 2009

STANDAR AKUNTANSI KEUANGAN

ENTITAS TANPA
AKUNTABILITAS PUBLIK

IKATANAKUNTANINDONESIA

Entitas tanpa Akuntabilitas Publik

SAK
ETAP

SAK ETAP

STANDAR AKUNTANSI KEUANGAN
Entitas tanpa
Akuntabilitas Publik
Hak cipta © 2009, Ikatan Akuntan Indonesia

Sanksi Pelanggaran Pasal 44:
Undang-undang Nomor 7 tahun 1987 tentang
Perubahan atas Undang-undang Nomor: 6 tahun 1982 tentang Hak Cipta
1. Barangsiapa dengan sengaja dan tanpa hak mengumumkan atau memperbanyak suatu ciptaan atau memberi izin untuk itu, dipidana dengan pidana penjara paling lama 7 (tujuh) tahun dan/atau denda paling banyak
Rp100.000.000,00 (seratus juta rupiah).
2. Barangsiapa dengan sengaja menyiarkan, memamerkan, mengedarkan, atau menjual kepada umum suatu ciptaan atau barang hasil pelanggaran Hak
Cipta sebagai mana dimaksud dalam ayat (1), dipidana penjara paling lama 5 (lima) tahun dan/atau denda paling banyak Rp50.000.000,00 (lima puluh juta rupiah).
Diterbitkan oleh
Dewan Standar Akuntansi Keuangan
Ikatan Akuntan Indonesia
Jl. Sindanglaya No. 1, Menteng Jakarta 10310
Telp. : (021) 3190-4232
Fax. : (021) 724-5078 email: iai-info@iaiglobal.or.id; dsak@iaiglobal.or.id website: http://www.iaiglobal.or.id

Mei 2009

ii

Hak Cipta © 2009 IKATAN AKUNTAN INDONESIA

Entitas tanpa Akuntabilitas Publik

SAK ETAP

SAK Entitas tanpa Akuntabilitas Publik disahkan oleh Dewan
Standar Akuntansi Keuangan pada tanggal 19 Mei 2009.

Jakarta, 19 Mei 2009
Dewan Standar Akuntansi Keuangan
M. Jusuf Wibisana
Jan Hoesada
Dudi M. Kurniawan
Siddharta Utama
Agus Edy Siregar
Etty Retno Wulandari
Roy Iman Wirahardja
Riza Noor Karim
Merliyana Syamsul
Meidyah Indreswari
Budi Susanto
Ferdinand D. Purba
Irsan Gunawan
Jumadi
L. Sensi Wondabio
Rosita Uli Sinaga
Saptoto Agustomo…...

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