Regulation Of The Minister Of Finance Number 219/fmd. 05/2013 2013

Original Language Title: Peraturan Menteri Keuangan Nomor 219/PMK.05/2013 Tahun 2013

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Read the untranslated law here: http://peraturan.go.id/inc/view/11e44c51587883c0995a313233343538.html

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Back NEWS REPUBLIC of INDONESIA No. 1623, 2013 the MINISTRY of finance. Accounting. The Central Government. The policy.

REGULATION of the MINISTER of FINANCE of the REPUBLIC of INDONESIA NUMBER 219/FMD. 05/2013 ABOUT ACCOUNTING POLICIES the CENTRAL GOVERNMENT with the GRACE of GOD ALMIGHTY the MINISTER of FINANCE of the REPUBLIC of INDONESIA, Considering: a. that in accordance with the provisions of article 7 paragraph (2) letter o Act No. 1 of 2004 on the State Treasury, the Minister of finance is authorized to establish a system of accounting and financial reporting countries;
b. that in accordance with the provisions of the Government Regulation Number 71 in 2010 about Government accounting standards, Governments need to implement accrual-based Government accounting standards;
c. that in order to carry out the accounting and financial reporting system referred to in letter a and to apply the accrual-based Government accounting standards referred to in subparagraph b, the Minister of finance needs to establish the principles, fundamentals, conventions-conventions, rules, and practices specific to the selected in the preparation and presentation of the financial statements in the environment of the Central Government;
d. that in order to provide certainty of settings conducting accounting and financial reporting, the principles, fundamentals, conventions-conventions, rules, and practices specific to the selected in the preparation and presentation of financial statements on the environment Government pusatsebagaimana referred to in subparagraph c needs to be specified in an accounting policy;
e. that based on considerations as referred to in letter a, letter b, letter c, letter d, and the need to set a regulation of the Minister of Finance on Accounting policy of the Central Government;
Remember: 1. Act No. 1 of 2004 on the Treasury of the State (State Gazette of the Republic of Indonesia in 2004, an additional Sheet No. 5 of the Republic of Indonesia Number 4355);
2. Government Regulation Number 71 in 2010 about Governmental accounting standards (State Gazette of the Republic of Indonesia Number 123 in 2010, an additional Sheet of the Republic of Indonesia Number 5165);
Decide: define: REGULATION of the MINISTER of FINANCE on ACCOUNTING POLICY of the Central Government.
Article 1 In this ministerial regulation is: 1. Pemerintahanyang accounting standards hereinafter abbreviated SAPadalah accepted accounting principles applied in compiling and presenting the financial statements of the Government.
2. Accounting Policies the Central Government is the principles, fundamentals, conventions-conventions, rules, and practices specific to the selected in the preparation and presentation of the financial statements of the Central Government.
3. The reporting Entity is the Government unit that consists of one or more accounting entity or entities reporting according to the provisions of legislation of compulsory liability report presents in the form of financial statements.
4. Accounting Entities are units of government budget/user of goods and therefore obliged to organise accounting and financial reports to Reporting Entities incorporated in.
5. The financial report is a form of accountability for the Government over the implementation of the STATE BUDGET in the form of reports on the realization of the budget, cash flow statement, Operational Reports, reports of More Budget Balance Changes (SAL), report a change of equity, balance sheet, and notes to financial statements.
Article 2 Central Government Accounting Policies referred to in the ministerial regulation is organized based on accrual-based SAP.

Chapter 3 Accounting Policies the Central Government aims to: a. Provide guidelines for accounting and Reporting Entities Entities padapemerintah Center in drawing up the financial statements of the Central Government, the State General Treasurer financial reports, Financial Reports and the Ministries/agencies in order to improve comparability point good financial reports between periods or between the reporting Entity; and b.  Provide guidelines in pelaksanaansistem and accounting procedures of the Central Government.
Article 4 the Central Government Accounting Policy consists of: a. a preliminary Accounting Policy, as listed in Annex I which is part an integral part of this Ministerial Regulation;
b. Financial Reporting Policy, as listed in annex II which are part an integral part of this Ministerial Regulation;
c. Accounting Policies cash and cash equivalents, as listed in Annex III which is part an integral part of this Ministerial Regulation;
d. Investment Accounting Policy, as listed in Annex IV that is part an integral part of this Ministerial Regulation;
e. accounts receivable Accounting Policy, as stated in Annex V which are part an integral part of this Ministerial Regulation;
f. Inventory Accounting Policy, as contained in Annex VI which is part an integral part of this Ministerial Regulation;
g. fixed assets Accounting Policy, as listed in Annex VII is part an integral part of this Ministerial Regulation;
h. fixed assets Accounting Policy, Others as listed in Appendix VIII which is part an integral part of this Ministerial Regulation;
i. Accounting Policies Liabilities/debts, as listed in Annex IX which is part an integral part of this Ministerial Regulation;
j. Accounting policy of equity, as listed in Annex X, which was part an integral part of this Ministerial Regulation;
k. Accounting Policies income, as listed in Annex XI part which is an integral part of this Ministerial Regulation;
b.   Accounting policy Burden, shopping, and Wire Transfer, as stated in Annex XII which is part an integral part of this Ministerial Regulation;
d. Financing Accounting Policy, as listed in Annex XIII which is part an integral part of this Ministerial Regulation;
n. Accounting Policy SiLPA/SiKPA/SAL, as listed in Annex XIV which was part an integral part of this Ministerial Regulation; and o.  Accounting policy Transitoris, as listed in Annex XV, which was part an integral part of the regulation of the Minister.
Article 5 (1) the Minister/Leadership Institution can draw up technical accounting in the Environment Ministries/institutions each with reference to the Accounting policies of the Central Government.
(2) the Technical Instructions of accounting as referred to in paragraph (1) should get consideration from the Secretary of the Treasury in particular the Director General of the Treasury.
Article 6 upon this Ministerial Regulation comes into force, within the framework of the preparation of the financial report on the Central Government:

a. Accounting Entities and Entity Pelaporanyang have implemented Accrual-based Government accounting standards, using the accounting policies of the Central Government as set forth in the regulations of the Minister;
b. the accounting Entity and Entity Pelaporanyang yet implement Accrual-based Government accounting standards, using the accounting policies of the Central Government that had existed before this Ministerial Regulation took effect, most long for financial reporting fiscal year 2014.
Article 7 Any provision governing the accounting policies of the Central Government that had existed before this Ministerial Regulation took effect, revoked and dinyatakantidak berlakumulai January 1, 2015.

Article 8 this Ministerial Regulation comes into force on the date of promulgation.

In order to make everyone aware of it, ordered the enactment of this Ministerial Regulation with its placement in the news of the Republic of Indonesia.

Established in Jakarta on December 31, 2013, the MINISTER of FINANCE of REPUBLIC of INDONESIA MUHAMAD CHATIB BASRI Enacted in Jakarta on December 31, 2013, MINISTER of LAW and HUMAN RIGHTS REPUBLIC of INDONESIA AMIR SYAMSUDDIN Attachment: bn1623-2013 fnFooter ();