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Understanding the impact of changes to the benefit attribution method in PSAK 24 (Bahasa version)

July 27, 2022

Understanding the reporting and the present value of defined benefit obligations under PSAK 24.

The Financial Accounting Standards Board - Indonesian Institute of Accountants (DSAK-IAI) in April 2022 delivered a press release on the attribution of benefits to PSAK 24, where the pattern of pension benefits in the Manpower Law No. 13/2003 and the Job Creation Law No. 11/2020 meets the pattern of benefits that stated in the IFRIC agenda regarding the attribution of benefits to a particular program.

WTW understands that this will affect the reporting and the present value of the defined benefit obligation under PSAK 24. Another question of concern is the impact of accounting and finance, how the accounting is treated and when it is necessary to apply it.

The session was led by Taufik Rayriawan, Ardianto Handoyo and Aloysius Reynaldo where they describe their views and experiences on this Benefit Attribution Method Change

To watch the webinar replay or to download presentation slides, please fill the form on the right hand side.

Related content tags, list of links Webcast Retirement Indonesia
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