[ABSTRAK Skripsi ini membahas mengenai dampak dari penerapan Pernyataan StandarAkuntasi Keuangan (PSAK) No 28 : Akuntansi Kontrak Asuransi Kerugian danPSAK No 62 : Kontrak Asuransi sebagai akibat dari harmonisasi terhadap IFRS 4ABSTRAK pada Perusahaan Asuransi Kerugian. Beberapa isu akuntansi dan isu audit bermunculan seiring dengan adanya perubahan standar mengakibatkan dampak terhadap segi akuntansi dan audit. Akibatnya sebagian besar perusahaan asuransikerugian harus dapat menyikapi dengan adanya standar baru tersebut, peningkatan biaya operasi, naik turunnya RBC perusahaan dan munculnya beberapa keraguanatas perlakuan akuntansi. Dari sisi audit, auditor juga harus menyikapi perubahan tersebut yang berpengaruh terhadap keberlanjutan industri asuransi di masa depan(going concern) akibat penurunan RBC perusahaan. Namun, perubahan standar ini tidak semata-mata merugikan perusahaan asuransi kerugian, tetapi menjadisalah satu langkah dalam mensukseskan tujuan dalam menyeragamkan perlakuan standar secara internasional.ABSTRAK This study discusses the impact of the implementation of Statement of Financial Accounting Standard (PSAK) No. 28: Accounting for Insurance Contracts andPSAK No. 62: Contract Insurance as a result of the harmonization of IFRS 4 on Insurance Companies. Some of the accounting and auditing issues popping up inline with the standards resulted in changes to the terms of the impact of accounting and auditing. As a result, most insurance companies should be able torespond to the new standards, the increase in operating costs, rise and fall of RBC companies and the emergence of some doubts about the accounting treatment. Ofthe audit, the auditor must also address the changes that affect the sustainability of the insurance industry in the future (going concern) due to decreased RBCcompany. However, this standard changes not only detrimental to the insurance company, but to be one step in the success of the treatment goals in a uniforminternational standard.ABSTRAK This study discusses the impact of the implementation of Statement of Financial Accounting Standard (PSAK) No. 28: Accounting for Insurance Contracts andPSAK No. 62: Contract Insurance as a result of the harmonization of IFRS 4 onInsurance Companies. Some of the accounting and auditing issues popping up inline with the standards resulted in changes to the terms of the impact ofaccounting and auditing. As a result, most insurance companies should be able torespond to the new standards, the increase in operating costs, rise and fall of RBCcompanies and the emergence of some doubts about the accounting treatment. Ofthe audit, the auditor must also address the changes that affect the sustainability ofthe insurance industry in the future (going concern) due to decreased RBCcompany. However, this standard changes not only detrimental to the insurancecompany, but to be one step in the success of the treatment goals in a uniforminternational standard.;This study discusses the impact of the implementation of Statement of FinancialAccounting Standard (PSAK) No. 28: Accounting for Insurance Contracts andPSAK No. 62: Contract Insurance as a result of the harmonization of IFRS 4 onInsurance Companies. Some of the accounting and auditing issues popping up inline with the standards resulted in changes to the terms of the impact ofaccounting and auditing. As a result, most insurance companies should be able torespond to the new standards, the increase in operating costs, rise and fall of RBCcompanies and the emergence of some doubts about the accounting treatment. Ofthe audit, the auditor must also address the changes that affect the sustainability ofthe insurance industry in the future (going concern) due to decreased RBCcompany. However, this standard changes not only detrimental to the insurancecompany, but to be one step in the success of the treatment goals in a uniforminternational standard., This study discusses the impact of the implementation of Statement of FinancialAccounting Standard (PSAK) No. 28: Accounting for Insurance Contracts andPSAK No. 62: Contract Insurance as a result of the harmonization of IFRS 4 onInsurance Companies. Some of the accounting and auditing issues popping up inline with the standards resulted in changes to the terms of the impact ofaccounting and auditing. As a result, most insurance companies should be able torespond to the new standards, the increase in operating costs, rise and fall of RBCcompanies and the emergence of some doubts about the accounting treatment. Ofthe audit, the auditor must also address the changes that affect the sustainability ofthe insurance industry in the future (going concern) due to decreased RBCcompany. However, this standard changes not only detrimental to the insurancecompany, but to be one step in the success of the treatment goals in a uniforminternational standard.] |